Legislative changes
As of 01.10.2021, over 528 thousand sole entrepreneurs were excluded from the Unified Register of Sole Entrepreneurs as inactive by the decision of registering authority. The largest numbers of inactive sole entrepreneurs were recorded in Moscow (10%), Moscow Region (8%) and Krasnodar Territory (6%).
In accordance with the Article 22.4 of the Federal Law No. 129-FZ dated 08.08.2001, sole entrepreneurs are recognized as having ceased operations if, at the time of making a decision on their upcoming exclusion from the Unified Register of Sole Entrepreneurs, the following conditions simultaneously exist:
- 15 months have passed since the expiration date of patent;
- during the last 15 months, reports and information on accounts provided by the legislation of the Russian Federation on taxes and fees have not been submitted. The determining value for making a decision has a period of 15 months;
- simultaneous presence of arrears on taxes, fees or insurance payments and debt on late fees and penalties.
According to the Federal Tax Service of the Russian Federation, as of 01.10.2021, 3,507,608 active sole entrepreneurs are registered in Russia. 528,549 entrepreneurs are excluded from the Unified Register of Sole Entrepreneurs as inactive by the decision of registering authority, including:
Moscow – 54 559,
Moscow Region – 42 272,
Krasnodar Territory – 29 248,
St. Petersburg – 24 380,
Rostov Region – 16 515,
Sverdlovsk Region – 14 450,
Novosibirsk Region – 13 574,
Chelyabinsk Region – 13 352,
Perm Region – 12 996,
Krasnoyarsk Territory – 11 171.
Users of the Information and Analytical system Globas have the opportunity to get all available information about all sole entrepreneurs, including those who are inactive.