Closing a sole proprietorship (s.p.)
There is no liquidation for a sole proprietor: before closing, settle everything with debtors and employees, because after deletion you are liable for unpaid obligations with all your assets.
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before applying for deletion
After deletion, unpaid obligations pass to you, and you also take over unpaid claims against customers.
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at least 3 days before the desired date
Via the SPOT portal or at a SPOT point. An authorised person needs an authorisation with a certified signature. Deletion takes place on the third day after the application or later, as you propose.
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via SPOT at the latest the day before deletion
You can file it up to 30 days before deletion, noting that it is a deregistration due to deletion. After deletion it is only possible by post or at ZZZS (the page gives a deadline of 8 days from deletion).
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at the latest the day before deletion
If insurance against injury at work and occupational disease was arranged through the s.p., deregister it with form M12.
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within 60 days of the cut-off date
Submit them via eDavki; income tax is calculated on their basis.
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after deletion
Close the business account at the bank.