How to close a sole proprietorship during the war?

Despite the martial law in the country, sole proprietors have the right to terminate their business activities. At their own request, the entrepreneur can submit an application in the prescribed form in paper or electronic form, or submit an application with the help of an authorized representative.
An entrepreneur is deprived of the respective status after an entry is made in the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations. An entry in the register is made within 24 hours of receipt of the application by the registrar.

How to close the FOP online?

An application for termination of business activity can be submitted online on the Diia portal. To do so, you must have a valid electronic signature. The application process is simple and fast. After registering or authorizing on the portal, you need to select the "Closing a sole proprietorship" item and check the correctness of the data. Then the application is signed with an electronic key and sent to the registrar. The registrar checks the data and makes an entry in the Unified State Register within 24 hours. Information about the termination of business activity is also sent to the tax service.
After making an entry in the Unified State Register, you need to pay taxes, including the month in which you closed the sole proprietorship, and submit liquidation reports. We wrote more about what reports you need to submit and when, here.

How to close FOP offline?

An application for closing a sole proprietorship can be submitted to any administrative service center without reference to the place of registration.
In connection with the introduction of martial law in Ukraine, the Cabinet of Ministers adopted Resolution No. 165 dated 28.02.2022, which granted permission to ASCs to operate whenever possible. If you decide to apply to an ASC, please check their working hours in advance, as the centers operate in a reduced mode.
If active hostilities are taking place in your city, you can submit an Application Form No. 1 in any city in the country. Please note! The application form No. 1 is submitted both when registering a sole proprietorship and when liquidating it.
Currently, it can be problematic to submit an application electronically, as the Diia website is not always available. Therefore, if possible, it is better to submit an application in person or through an authorized representative in paper form.
If you have any difficulties downloading the application form for the liquidation of a sole proprietorship, contact the nearest ASC, they have paper forms.

Is it possible to close a sole proprietorship if you have moved abroad?

Yes, you can close a sole proprietorship even if you have moved abroad. To do this, you need to submit an application online on the Diia website. Then you also need to pay taxes and submit liquidation reports. If you have any licenses, you will need to cancel them in person or through an authorized representative with a notarized power of attorney.

Will it be possible to open a sole proprietorship after the war?

Yes, if you decide to start doing business again after the war, you will be able to re-apply for a sole proprietorship, as it is not possible to reopen a closed sole proprietorship.