After the expiry of the deadline for the application of creditors' claims (in accordance with the time limit specified in the first phase of liquidation), a second, final phase of liquidation shall be performed in the Enterprise Register.

Documents to be submitted:

• type of application (14);
• the financial statement of the closing of the liquidation;
• a plan for the distribution of the remaining property of the company (if any);
• opinion of the auditor (if the audit was carried out).

Time limit for the submission of documents in the Enterprise Register: 14 days after the distribution of the remaining property of the company.

Prior to submitting the documents to the Enterprise Register, the obligations with the State Revenue Service must have been settled. After receipt of the documents, the Enterprise Register shall request a statement regarding the fulfilment of the company's obligations to the State Revenue Service. If all obligations with the State Revenue Service have not been fulfilled, the Enterprise Register cannot exclude the merchant from the Commercial Register