Closing a sole proprietorship is administratively straightforward, but financial and tax obligations do not automatically disappear.
Before termination, the entrepreneur must:
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submit all required tax returns,
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settle outstanding social contributions,
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resolve open liabilities,
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review fixed assets,
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formally close accounting records.
A common mistake is assuming that registration closure automatically resolves all obligations.
During audits, FURS may review periods prior to closure.
➡️ Practical advice: Business termination should be financially and tax-planned, not merely administrative.
CTA:
👉 Before closing or transferring your business activity, we can prepare a full review of outstanding obligations.