Zero declaration under the simplified tax system for 2021 for individual entrepreneurs: form and sample

Zero personal income tax reporting for individual entrepreneurs

Individual entrepreneurs without employees do not submit personal income tax reports in principle.

If a businessman employs people and pays them income, the individual entrepreneur must submit Form 6-NDFL. Previously, they also submitted a 2-NDFL certificate, but now it is included in the 6-NDFL calculation as an appendix.

If employees have never been paid income in a calendar year, then the individual entrepreneur is not a tax agent. Therefore, there is no need to submit a blank 6-NDFL form. Thus, zero 6-NDFL reports simply do not exist.

The situation is different with the 3-NDFL declaration. If an individual entrepreneur did not conduct business during the year and, as a result, did not receive income, he will need to submit a zero 3-NDFL.

The zero declaration includes a title page, sections 1 and 2.

The deadline for submitting the zero 3-NDFL is the same as the deadline for submitting the standard declaration - April 30.

How to submit zero reporting for an individual entrepreneur on the simplified tax system and UTII?

Even if during the reporting period an individual entrepreneur did not conduct business and, therefore, did not receive income, he will still have to report to the Federal Tax Service and other regulatory authorities. In this case, a standard package of documentation drawn up in accordance with legal requirements must be submitted to the regulatory authority.

What is zero reporting?

Zero reporting is documentation subject to submission to the regulatory authority, the variable indicators of which are taken equal to zero. It is worth noting that such a concept is not established by current legislation; it is used exclusively in the process of informal communication and cannot be reflected in official documents.

The need to submit it is due to the fact that any individual registered as an individual entrepreneur is a subject of taxation and is obliged to report the results of his activities to the regulatory authority, regardless of whether he received income in the reporting period or not. Failure to submit reporting documentation to the Federal Tax Service will be classified as a violation of the deadlines established by law for submitting reporting documentation, as a result of which a fine will be imposed on the entrepreneur. Its size depends on the type of reporting not submitted to the Federal Tax Service, as well as on the number of such reports.

How to submit zero reporting?

Clause 2 of Article 80 of the Tax Code of the Russian Federation provides for individual entrepreneurs, regardless of the tax regime they choose, the opportunity to submit a single simplified tax return.
This document must be submitted to the territorial tax office no later than the 20th day of the month following the reporting period (quarter, half-year, 9 months or year). It can be submitted both in paper and electronic form, at the request of the taxpayer (with the exception of cases established by law, in which reporting is submitted exclusively through telecommunication channels). Submitting such a declaration is not mandatory - an entrepreneur can submit a standard reporting package, formatting it in a simplified form and putting dashes in most of the fields to be filled out.

Zero reporting on insurance premiums

Individual entrepreneurs submit all reports on insurance premiums only if they have employees. If there are no employees throughout the year, then there is no need to submit zero reporting.

The reporting of individual entrepreneurs to the Pension Fund consists of three forms - SZV-M, SZV-TD and SZV-STAZH. They are applied to employees. If the individual entrepreneur has employees, he submits these forms. If there are no employees, it doesn’t rent. There can be no zero reports.

Businessmen and their employees submit a zero calculation for insurance premiums to the Federal Tax Service if the individual entrepreneur’s employees did not receive money during the reporting period. In the zero calculation you need to add the title page, section 1, subsections 1.1 and 1.2 of Appendix No. 1 to Section 1, Appendix No. 2 to Section 1, Section 3.

If you have employees and no payments, you must submit a zero form 4-FSS to the Social Insurance Fund. You must submit 4-FSS with zero values ​​before the 25th day of the first month of the 1st, 2nd, 3rd, and 4th quarters. Zero 4-FSS includes the title page, tables 1, 2 and 5.

Submit zero reporting through Kontur.Extern

Send a request

Features of reporting

Documents for verification should be submitted to the branches of the Federal Tax Service, Social Insurance Fund, Pension Fund of the Russian Federation at the place of residence of the individual entrepreneur. Persons submit reports in the following forms.

Individual entrepreneur without employees of the simplified tax system

The responsibility of a businessman who has not hired a single employee is to continuously maintain KUDiR. If the taxpayer has created an electronic accounting book, at the end of the reporting year he will need to prepare a paper version.

The duty of every businessman on a simplified basis without staff is to submit zero reports for individual entrepreneurs at the end of the year. Advance payments must be made to the budget quarterly.

If an individual entrepreneur has chosen a simplified tax regime with the object of taxation “Income”, he reduces the amount of tax due to insurance premiums in the amount of 100%. Provided that insurance premiums have been paid to the Pension Fund. If entrepreneurs are on the simplified tax system, which considers “Income minus expenses” as the object of taxation, then contributions in full reduce the tax base.

Individual entrepreneur without OSNO employees

Zero reporting of individual entrepreneurs on OSNO implies the formation of the following types of declarations:

• For VAT - once every 3 months.
• According to 3-NDFL - annually.
• According to 4-NDFL - at the beginning of commercial activity or within a month after a 50% increase or decrease in profit.

Individual entrepreneur with employees of the simplified tax system

Paying wages and concluding an employment contract when maintaining individual entrepreneur accounting on the simplified tax system requires submitting additional reporting forms. A businessman will need to generate 6-NDFL and 2-NDFL certificates. It is worth considering that if there are no payments to employees in a calendar year, the individual entrepreneur will not be considered a tax agent. This means that he will not need to submit zero reports 6-NDFL and 2-NDFL to the Federal Tax Service.

If there was no economic activity, the individual entrepreneur had no profit during the reporting year, there was no movement of funds in the accounts, the taxpayer will need to submit a 3-NDFL declaration to the Federal Tax Service. Submission of zero reporting by individual entrepreneurs must occur before April 30.

Taxpayers whose profits were not derived from business activities must submit Form 3-NDFL. Individuals should report to the tax service using this form after receiving a loan with material benefits or losing the right to apply the simplified tax regime.

Submission of zero reporting on insurance premiums to the Federal Tax Service is mandatory if the individual entrepreneur has employees. Only the SZV-M form will need to be submitted to the Pension Fund. Since the form contains information about insured citizens, SZV-M cannot be zero. Documents must be submitted to the pension fund before the 15th of the next month. Such a certificate is sent to the Pension Fund on a monthly basis.

If no payments were made to the staff, entrepreneurs send zero form 4-FSS to the social insurance fund. The report is accepted by officials before the 25th day of the first month of each quarter.

Individual entrepreneur with OSNO employees

In this case, the individual entrepreneur submits:

• To the Federal Tax Service - once a quarter, a VAT declaration, an annual 3-NDFL declaration, a 4-NDFL declaration, an annual 2-NDFL certificate, a quarterly 6-NDFL, calculation of insurance premiums and information on the average number of employees.
• In the FSS - quarterly 4-FSS.
• To the Pension Fund of Russia - monthly SZV-M, since the RSV-1 form has been cancelled, it is sent only for 2021.

Other zero reporting of individual entrepreneurs

If an individual entrepreneur is a VAT payer (individual entrepreneur on OSNO), in the absence of purchase and sale transactions, you must submit a zero VAT return. The VAT zero includes a title page and section 1.

Simplifiers must send a zero declaration to the tax authorities under the simplified tax system in the absence of income.

If the individual entrepreneur’s taxable object is “Income,” the simplified zero declaration must include the title page, sections 1.1 and 2.1.1.

For the object “Income minus expenses”, the businessman must include the title page, sections 1.2 and 2.2 in the zero declaration under the simplified tax system.

Depending on the nuances of the activity, some individual entrepreneurs using the simplified tax system will have to include sections 3 and 2.1.2 in the zero declaration.

Thus, individual entrepreneurs’ reporting on OSNO and simplified tax system may be zero only for some taxes.

An individual entrepreneur without income did not work in 2021: what taxes and contributions must be paid?

Important information! Pay special attention to the fact that they promise to write off taxes and contributions for the second quarter of 2021 for those individual entrepreneurs who belong to the most affected areas of the economy. They also promise to reduce insurance premiums by 12,130 rubles for such individual entrepreneurs (read more at this link). Read about other measures to support individual entrepreneurs in connection with the pandemic at this link. Good afternoon, dear individual entrepreneurs!

It often happens that an individual entrepreneur has opened, but does not conduct any commercial activities. Doesn't work as an individual entrepreneur, zero income. And here many entrepreneurs make a huge mistake by reasoning as follows: “Well, since I have no income and I don’t work as an individual entrepreneur, then I don’t owe the state anything!”

And then they really don’t do anything. They don’t pay fees “for themselves”, don’t submit declarations and other reports…. And then they receive demands for payment of huge sums in the form of insurance premiums in the maximum amount and fines of several hundred thousand rubles.

Here is a very typical comment from a blog reader who also thought so:

I repeat that such thoughts are a VERY serious mistake that leads to HUGE problems. I think I have convinced you that the fact that an individual entrepreneur did not work and had no income is not a reason not to submit reports, not to pay taxes and fees.

Let's consider a specific example for an individual entrepreneur on the simplified tax system of 6% without income for 2020

We will study the situation regarding taxes and contributions in 2021 for a specific case when the following conditions are simultaneously met:

• Individual entrepreneur on the simplified tax system 6% “income”;
• The IP was open until December 1, 2021 (I’ll tell you about this important point in the video below).
• An individual entrepreneur without employees (that is, is not registered as an employer and has never hired employees or entered into civil contracts with individuals);
• The individual entrepreneur has no income. That is, the entrepreneur does not conduct any commercial activities within the framework of an individual entrepreneur;
• Individual entrepreneurs have no debts on taxes and contributions for previous tax periods. There are also no penalties or interest.

I warn you right away that here we will consider the scheme only for the simplified tax system and mandatory contributions. The fact is that in addition to the tax under the simplified tax system, an individual entrepreneur without income may also be a payer of other taxes. For example, industry taxes. This is a different story.

Also remember that below we are talking about individual entrepreneurs on the simplified tax system of 6% with the “income” attribute.

So let's get started.

Tax according to the simplified tax system

If the individual entrepreneur did not have income, then there is no need to pay it. You don't need to notify anyone, just don't pay. The fact that the income is zero is reflected in the tax return under the simplified tax system, which must be submitted on time.

Contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund

In fact, starting from 2021, individual entrepreneurs’ insurance premiums “for themselves” must be paid not to the Pension Fund of Russia, but to the Federal Tax Service. That is, it is more correct to say not “contributions to the Pension Fund” and “contributions to the FFOMS”, but:

• Insurance contributions of individual entrepreneurs “for themselves” for pension insurance (to the Pension Fund of Russia)
• Insurance premiums of individual entrepreneurs “for themselves” for health insurance (in the Federal Compulsory Compulsory Medical Insurance Fund)

In 2021, the amount of these contributions will be:

1. Contributions to the Pension Fund for oneself (for pension insurance): RUB 32,448.
2. Contributions to the FFOMS for yourself (for health insurance): 8426 rubles.
3. Total for 2021 = 40874 rubles.
4. Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income
5. The maximum contribution to pension insurance with an income of more than 300 thousand rubles per year will be 32448 * 8 = 259584 rubles.

These fees must be paid by December 31, 2021.

A very common mistake of an individual entrepreneur without income

Many people think that since an individual entrepreneur did not work, he should not pay fixed contributions. No, you must pay these fees, since their size does NOT depend on the income of the individual entrepreneur.

There are only six categories of entrepreneurs who are TEMPORARILY exempt from paying fees:

But this benefit must be received IN ADVANCE. You cannot simply stop paying dues, as this will inevitably lead to problems.

Do I need to submit a zero declaration?

Necessarily. If our individual entrepreneur from the example on the simplified tax system of 6% does not submit a declaration for 2021, then in 2021 he will receive a requirement to pay a pension insurance contribution in the maximum amount of 259,584 rubles. They will also add a fine for being late in submitting the declaration + penalties will be calculated.

If there is an account for an individual entrepreneur in a bank, then it will be blocked upon filing with the Federal Tax Service. The declaration under the simplified tax system will need to be submitted by April 30, 2021.

Is it necessary to maintain KUDIR?

Yes need. Even if it is zero, you should have it. But you don’t need to submit it to the Federal Tax Service along with your tax return.

Do I need to pay 1% on income of more than 300,000 rubles per year?

An individual entrepreneur on the simplified tax system without income does not pay this 1%, since he had no income.

Do I need to pay contributions “for myself” if an individual entrepreneur simultaneously works in another company, like an ordinary employee?

Yes need. Why you need to do this, watch this short video:

I'll stop there

I repeat that we considered the basic scheme for individual entrepreneurs on the simplified tax system of 6% without income in 2021. But there may be other nuances, since everyone has different situations. If you have a question, it is better to ask it in the comments below, or to another relevant article on the blog.

I also recommend subscribing to blog news, as everything is constantly changing:

Best regards, Dmitry Robionek.

PS I recommend watching the video:

Dear readers!

A detailed step-by-step guide to opening an individual entrepreneur in 2021 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

“How to open an individual entrepreneur in 2021? Step-by-Step Instructions for Beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs (brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2021
7. And much more!

Find out the details!

Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2021:

“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2021?”

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2021?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

Find out the details!

Dear readers, a new e-book for individual entrepreneurs is ready for 2021:

“Individual Entrepreneurs on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions must be paid in 2021?”

This is an e-book for individual entrepreneurs on the simplified tax system of 6% without employees who have NO income in 2021. Written based on numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

Find out the details!

Don't forget to subscribe to new articles for individual entrepreneurs!

And you will be the first to learn about new laws and important changes:
Subscribe to news by email

How much is included in the budget in the absence of activity?

There are two categories of payments that an entrepreneur must make. These are insurance premiums for yourself, which we have already mentioned above, and payment of taxes in accordance with the chosen mode of operation.

Contributions for yourself

Despite the lack of real activity and income, the entrepreneur still undertakes to pay this type of contribution no later than December 31. The amount of payments is fixed. For 2021, this amount is 40,874 rubles.

The amount of contributions increases each year. At the moment, the Ministry of Finance has already developed a plan for the next 4 years.

For 2021, insurance premiums for medical and pension insurance will be frozen at the level of insurance premiums in 2021 - 32,448 rubles (OPS), and 8,426 rubles (Compulsory Medical Insurance).

In 2022 and 2023 they will be increased, but only slightly. Insurance premiums (IPP) in 2022 and 2023 will be tied to the preliminary growth rate of the average monthly salary of the organization’s employees and therefore they will amount to 34,445 rubles in 2022 and 36,723 rubles in 2023.

They decided to tie the increase in health insurance rates to a previously calculated inflation rate of 4%. Based on this figure, 8,766 rubles will have to be transferred to compulsory medical insurance in 2022 and 9,119 rubles in 2023.

These contributions are taken into account when calculating the insurance pension, so it can be seen as an investment in a brighter future, and not just taxes.

But it is worth paying attention to the fact that this is not a guarantee of receiving a high pension.

There are conditions under which insurance premiums may be temporarily suspended. These include:

1. Child care for 1.5 years;
2. Caring for a disabled person of the first group or a disabled child;
3. Caring for a senior citizen over 80 years of age;
4. Military conscription.

If an entrepreneur understands that there is a possibility of such situations occurring, then it is worth taking care in advance to stop accruals.

Also, as another option, experts suggest switching to the NPI (professional income tax). In this mode, contributions are paid voluntarily.

Contributions by mode

How to pay taxes according to the regime if an individual entrepreneur does not operate. It all depends on what mode the entrepreneur operates.

When working for OSNO, Unified Agricultural Tax and the simplified tax system, taxes are paid only if there is income. Thus, if an individual entrepreneur did not work for a month, the entrepreneur did not make a profit, then there is no need to pay taxes.

If an entrepreneur works on PSN or UTII, then he will have to pay a pre-fixed amount because these taxation systems make deductions not from the real income received, but from the calculated one.

Moreover, other parameters are also taken into account here, for example, the presence and number of employees, transport, area of ​​premises used, etc.

Therefore, experts do not recommend immediately registering for UTII or PSN if there is a possibility that you will not be able to immediately start working after registration.

How to fill out a zero declaration for individual entrepreneurs on the simplified tax system of 6% without employees in 2021?

As I wrote earlier, from April 10, 2021, a new declaration form for individual entrepreneurs on the simplified tax system will be introduced. It was approved by order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3/ [email protected] Naturally, many individual entrepreneurs on the simplified tax system are concerned about the question of how to fill it out. You can read more about this situation here: https://dmitry-robionek.ru/zakon/novaja-deklaracija-usn-2016.html

I also strongly advise you to read the official recommendations for filling out from the Federal Tax Service: static.consultant.ru/obj/file/doc/fns_300316.pdf

So, let's look at the issue of filling out a zero declaration using the new 2021 form using a specific example:

But first, some input data for our example of filling out a zero declaration under the simplified tax system:

1. We have a simplified individual entrepreneur (USN 6%);
2. Not a payer of trade tax. (Only for individual entrepreneurs in Moscow);
3. Throughout the year, the rate of 6% for the simplified tax system tax was maintained;
4. The IP existed for a full year;
5. There was NO income for the past year (this is important);
6. All contributions to the Pension Fund were made on time (before December 31 of last year);
7. The individual entrepreneur did not receive property (including money), work, services as part of charitable activities, targeted income, or targeted financing.
8. You need to submit a zero declaration to the Federal Tax Service before April 30 of the current year;
9. The declaration must be in the NEW FORM for 2021 (according to the order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected] )

What program will we use?

We will use an excellent (and free) program called “Legal Taxpayer”. Don't be alarmed, I have detailed instructions on how to install and configure it. Read this article first and install it on your computer: https://dmitry-robionek.ru/soft-for-biz/nalogoplatelshhik-jurlic.html

We will assume that you have installed the program and entered your individual entrepreneur details correctly. The program itself can be downloaded here: https://www.nalog.ru/rn77/program/5961229/

Important. The “Legal Taxpayer” program is constantly updated. This means that it must be updated to the latest version before completing the declaration.

Step 1: Launch the “Legal Taxpayer” program

And immediately in the menu “Documents” - “Tax reporting” we create a tax return template according to the simplified tax system. To do this, you need to click on the icon with the “Create” icon

And then select form No. 1152017 “Declaration of tax paid in connection with the application of the simplified taxation system”

Yes, another important point. Before drawing up the declaration, it is necessary to indicate the year for which we will draw it up. To do this, you need to select the tax period in the upper right corner of the program. For example, for the declaration for 2021 you need to set the following settings:

By analogy, you can set other periods for the declaration. For example, if you are creating a declaration for 2021, then it is clear that you need to indicate 2017.

Step 2: Fill out the Cover Sheet

The first thing we see is the title page of the declaration, which must be filled out correctly. Naturally, I took as an example the fairy-tale character Ivan Ivanovich Ivanov from the city of Ivanovo =)

You insert your REAL IP details.

Some data is pulled up immediately (let me remind you that the “Legal Taxpayer” program needs to be configured first, and once again I refer you to this article: https://dmitry-robionek.ru/soft-for-biz/nalogoplatelshhik-jurlic.html

The fields highlighted in brown need to be corrected.

1. Since we are making a declaration for last year, then the period must be set accordingly. Just select the code “34” “Calendar year” (see picture)

It should look like this:

Next, you need to add your BASIC code according to the OKVED classifier. Let me remind you that when registering an individual entrepreneur, you indicated the main and additional activity codes for your business.

Important: Please note that in the summer of 2021, new activity codes under OKVED-2 were introduced.

This means that in the declaration for 2021 (and for subsequent years) it is necessary to indicate new codes, according to OKVED-2. If you indicate the old OKVED-1 code, the declaration will not be accepted. Read more here:

Here you need to specify the main activity code. For example, I indicated code 62.09 Of course, it may be different for you.

We don’t touch anything else on the title page, since we will submit the declaration during a personal visit, without representatives.

Step: Fill out section 1.1 of our zero declaration

At the very bottom of the program, click on the “Section 1.1” tab and you will see a new sheet that also needs to be filled out. Many people are scared because it is silently inactive and does not allow you to fill in the necessary data. It’s okay, we can handle it =) To activate this section, you need to click on this “Add section” icon (see the picture below), and the sheet will immediately be available for editing.

Everything is quite simple here: you just need to register your OKTMO (All-Russian Classifier of Territories of Municipal Entities) in line 010. If you don’t know what OKTMO is, then read it here. In my example, the non-existent OKTMO 1111111 is indicated. You indicate your OKTMO code.

We don’t touch anything else on sheet 1.1 of our declaration.

Step: Fill out section 2.1.1 “Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)”

Again, at the very bottom of our document, select the appropriate tab:

“Section 2.1.1” and activate the sheet with the “Add Section” button (in the same way as we activated the previous sheet)

And we fill it out.

Let me remind you that our individual entrepreneur managed not to earn a penny for the whole year =), which means in the lines

1. in line No. 113 we write zero;
2. in lines No. 140, No. 141, No. 142 we do not change anything;
3. in line No. 143, we also write zero, despite the fact that the person paid mandatory contributions to the Pension Fund for the past year. I entered zero because contributions to the Pension Fund of the Russian Federation WILL NOT take part in tax deductions from the simplified tax system; Otherwise, we will end up with a negative value on the declaration (we suddenly subtract contributions to the Pension Fund from zero income =)
4. In line 102 we write code = 2 (individual entrepreneur without employees);

And, the most important change compared to the previous declaration form. We need to indicate the tax rate according to the simplified tax system in lines 120, 121, 122, 123 for the quarter, half-year, nine months and tax period. This is done very simply. To do this, just click on the desired field and select a rate of 6% (let me remind you that we are considering individual entrepreneurs on the simplified tax system of 6% without income and employees).

We send the declaration for printing

But first, let’s save it just in case by clicking on the icon with the image of a floppy disk:

Step: Submit your tax return

But first, we check that the declaration is filled out correctly using the program. To do this, press the F6 key on the keyboard (or the button with the “K” icon - “document control”. If there are filling errors, you will see them at the bottom of the program screen. We print in TWO copies and go to your tax office, where you stand registered. Now you don’t need to file anything (this has been the case since 2015). You give one copy to the inspector, and he signs the other, puts a stamp and gives it to you. Try not to lose this copy of yours =)

To be honest, I had to read more here than to make the declaration itself in this wonderful program. Try to do it once, and then everything will be stamped automatically.

And you’ll also save a couple of thousand rubles instead of giving them to intermediary companies =)

An example of a completed zero declaration

For clarity, I saved the resulting example of a zero declaration as a PDF file. This is what you should end up with:

Frequently asked questions about zero declarations

Often individual entrepreneurs do not submit zero declarations, because they believe that since there was no income, then there is no need to submit anything. In fact, this is not the case and you risk facing a serious fine. Read more about this situation here:

PS The article contains screenshots of the “Legal Taxpayer” program. You can find it on the official website of the Federal Tax Service of the Russian Federation at this link: https://www.nalog.ru/rn77/program/5961229/

Don't forget to subscribe to new articles for individual entrepreneurs!

And you will be the first to learn about new laws and important changes:
Subscribe to news by email

Is it possible not to carry out activities after registration?

In accordance with the definition of entrepreneurial activity, which is given in the Civil Code of the Russian Federation. This is the right to carry out certain activities within the framework of the law, but not an obligation. Accordingly, when registering as an entrepreneur, you don’t have to conduct business. But you should be prepared to incur certain losses, namely:

• Mandatory reporting;
• Making insurance payments for yourself.

If for some reason an entrepreneur can no longer carry out real activities, then in order to get rid of unnecessary expenses, the easiest way is to write an application and close the individual entrepreneur. And then, after things get better, you can register as an entrepreneur again.