Closing Your Business in Cuba: How to Verify Your Removal from the ONAT and Request a Tax Certification

The process of shutting down a business in Cuba doesn't mean you're free from tax obligations. According to the updated Decree 308/2012, published in the Special Edition 1 of the Official Gazette on January 12, 2026, specific steps must be followed by self-employed individuals to officially deregister from the ONAT's Taxpayer Registry and, if necessary, obtain a certificate of their tax status.

Steps for Formal Deregistration

Closing your business involves distinct steps that must be followed in order: first, revoke the authorization with the issuing body; second, submit that documentation to the ONAT; third, settle any outstanding debts; and only then can you be officially deregistered.

Initial Step: Proof of Business Closure

Article 45 of Decree 308 acknowledges the "conclusion of taxable activities" as a reason for deregistration. Article 50 requires proof of this conclusion: "The end of taxable activities is confirmed by a legal document issued by the governing body or authorized entity that sanctioned the activity."

This means the self-employed individual must first cancel their business license with the office that granted it—now governed by Decree-Law 88/2024—and present that document to the ONAT at their tax domicile. Without this paper, the taxpayer remains active in the system and may continue to incur obligations.

Debt Verification by ONAT

Deregistration is not automatic. Article 54 of Decree 308 mandates the ONAT to check the taxpayer's status: "If debts are outstanding, payment is required [...] for individuals, the taxpayer or responsible party must pay the debt and submit the tax return."

Furthermore, Article 37 of Law 113 states that those ceasing activities must file their tax return within 15 calendar days of the cessation date.

Once deregistration is formalized, Article 56 of Law 113 exempts the taxpayer from advance payment of Personal Income Tax for the month of cessation.

However, prior debts are not erased with deregistration: the ONAT retains the right to determine or impose sanctions on these debts for up to five years, as per Article 428 of the same law.

Requesting a Tax Certification

Article 55 of Decree 308 allows any taxpayer to request a current tax status certification from the ONAT where they are registered. Article 56 details the available certifications: Registration, Tax Residency in Cuba, Tax Debts, Social Security Contributions, and Fulfillment of Tax Obligations.

The issuance period is up to 15 calendar days, extendable by 10 more if higher-level review is needed, as stated in Article 57.

The cost is outlined in Annex 4 of Law 113: 20 CUP for permanent resident individuals and 500 CUP for non-residents.

While the certification reflects the tax status at issuance, it doesn't independently confirm that deregistration was properly processed.

The Importance of Accurate Processing

A case from San Antonio de los Baños highlights the complications of a seemingly well-executed process. Despite closing his bakery over a year ago and processing the deregistration, a Cuban man received a summons threatening a 15,000 CUP fine for non-compliance. Repeated visits to the ONAT and Ministry of Labor revealed the deregistration was recorded in institutional books, but not in the system.

The risk has been amplified since Resolution 126/2026 of the Ministry of Finance and Prices enabled the direct automatic collection of firm tax debts from taxpayer bank accounts without prior approval.

Therefore, obtaining written documentation for each step—license cancellation, registry deregistration, debt settlement, and tax certification—is no longer a formality but a crucial protection against a system that can withdraw funds from the Fiscal Bank Account without notice.