How to Close a Private Entrepreneur via Diia App Online: Step-by-Step Guide and Key Nuances
In today's digital age, an increasing number of entrepreneurial activities are being managed through mobile applications and online services. One of the most convenient digital tools for Ukrainian entrepreneurs is the Diia mobile application, which allows users to close their sole proprietorship (FOP) in just a few simple steps without visiting government offices in person. This process has become increasingly popular due to its speed and convenience. However, after submitting the application, additional steps must be taken to complete the closure of the business. Initially, to use this service, entrepreneurs need to have a RNOkPP (Taxpayer Identification Number) or passport data if a payment card is unavailable. Next, they need to log into the Diia app, select the 'Closure of FOP' service, click 'Submit Application,' verify the information, and sign the document using a qualified electronic signature (QES) or Diia.Sign. Once the application is successfully submitted, further actions are required to fully terminate the business activities. First, submit the relevant reports depending on the taxation system: for a simplified system – declare the single tax for the month or quarter of closure; for the general system – file a liquidation report on assets and income within 30 days after closure. Secondly, all due taxes must be paid. Entrepreneurs operating under the simplified taxation system need to pay the single tax for the relevant month or quarter. Those on the general system must pay personal income tax (PIT) and military levy within 10 days after reporting. Additionally, it is mandatory to pay the Unified Social Contribution (USC) for the month of closure. The next step involves closing the bank account — this requires contacting the bank where it is opened and submitting a closure request. If necessary, licenses issued to the entrepreneur should also be canceled by the relevant authorities to complete all legal formalities. Experts confirm that closing a FOP through Diia is a user-friendly and quick process, but it is crucial to follow all procedural steps: submit reports, pay taxes, and close bank accounts to avoid legal or financial complications in the future. Proper adherence ensures a smooth termination of business activities, saving time and effort and avoiding unnecessary bureaucratic hurdles.