Are you an entrepreneur registered with the Central Register and Information on Economic Activity (CEIDG) and experiencing financial difficulties? Or maybe there are other reasons for which you need to temporarily close your business? At any time, you may suspend your business activity. Read the article below and find out about how to suspend your business activity in CEIDG.
How to handle a matter
A matter can be hadled:
- at the office
- by post
What you should know and who can benefit from the service
Before submitting the application to CEIDG to suspend your business activity:
The date of suspension may be the same as the date of submitting the application, but you may also choose an earlier or a later date. Check whether the selected date does not coincide with any activities that you have performed or are planning to perform as an entrepreneur. Check how the selected date of suspension may be related to any ZUS contributions or tax obligations. If you have any doubts, contact the tax office or ZUS/KRUS.
The duration of the period of suspension depends on you, however, it may not be shorter than 30 days. If you state the date of business resumption in your application, your business activity will be resumed on this date, without the need to file any additional forms. If you do not state any date of resumption, your business activity will be suspended for an indefinite period, until you decide to start operating again, or to remove it from the register.
Suspension of business activity and civil law partnership
If you run your business in the form of a civil law partnership, its suspension will be effective only if all partners suspend their business activity. Read about how to suspend a civil law partnership.
When should you handle the matter
At any time
Where you can handle the matter
The service can be handled at:
- Municipal and Commune Offices
- urzędy dzielnicowe m.st. Warszawy
- urzędy miast na prawach powiatu
The application to suspend business activity may be submitted to CEIDG online, by clicking on the "complete online" button.
However, if you wish to complete the procedure in person, visit any city/town or commune (gmina) office. At an office you can sign an electronic application which you have filled in on the CEIDG website, or you can submit the application on paper. In order to find the office closest to you, enter your city/town/village.
What to do step by step
Submit the application to suspend business activity
- electronically – create an account at the CEIDG website, fill in the form and sign it electronically through online banking, the Trusted Profile or with a secure electronic signature
- at an office – in person or through an attorney-in-fact. At an office you will be given the appropriate form. If you wish to fill it in beforehand, you may download it from the CEIDG website, print it out, sign and submit at an office. The clerk will confirm the receipt of your application and enter the data from your application in the CEIDG system on the next day at the latest. An application to suspend business activity may be also submitted to CEIDG by an attorney-in-fact, appointed under general rules.
- by post – the filled in application may be submitted by registered letter (if the application is sent by registered letter, it should bear the applicant’s hand-written signature certified by a notary)
- over the phone – call the Help Centre (801 055 088 or 22 765 67 32). A consultant will help you fill in the application. After the call, you will receive an SMS with a code (application number). You will need this code at the city/town/gmina/district office. The clerk will print out your application for you to sign.
You can submit a document as:
You can submit a document as:
The authority will check your application
If the application submitted online is incorrect, the CEIDG ICT system will notify you about this immediately.
If you submitted the application in person or by registered letter at the selected office and it was found incorrect, the office will immediately notify you and request that you correct or complete the data as specified – within 7 working days from such notification. An application not corrected within the given time limit will not be considered.
Your business will be suspended
The suspension period starts on the date given in the application to suspend business activity, and ends on:
- the date given in such application
- the date stated in a separate application for resumption of business activity
- the date on which a succession manager is appointed
How much will you pay
The service is free of charge
How long will you wait
The change in your entry in the register of entrepreneurs will be made within one working day from the date of submitting the application.
It is good to know
What business activities you may perform during the suspension period
During the period of suspended business activity:
- you may perform all actions necessary to retain or secure the source of income, e.g. rent business premises
- you may accept amounts due to you and you must pay your obligations that have arisen before the date of business suspension
- you may sell own fixed assets and equipment
- you have the right or obligation to participate in court, tax and administrative proceedings related to your business activity conducted before the suspension date
- you may be inspected under the principles applicable to entrepreneurs
- you may appoint or dismiss a succession manager
Suspended business activity and income tax advances
When your business activity is suspended, you do not have to calculate and pay income tax advances.
Suspended business activity and VAT
During the suspension period you do not have to submit tax returns for the periods covered with the suspension.
Please note: the obligation to submit tax returns will still apply to:
- taxpayers who make intra-Community acquisitions of goods
- taxpayers who import services or purchase goods – in relation to which they are a taxpayer (e.g. import or purchase of goods from outside the EU)
- accounting periods during which the business activity was suspended for only a part of such a period
- accounting periods in relation to which the taxpayer has to pay tax on account of taxable activities, or in relation to which a tax adjustment has to be made
If during suspension of your business you are planning to perform activities that are subject to VAT (e.g. rental services, sale of fixed assets), you need to notify the head of the tax office before the date of suspension or before you start to perform such activities. Your notification should specify the period of performing such activities. If your business will be suspended for 6 uninterrupted months, the head of the tax office will remove you from the register of active VAT payers. After the suspension period ends, you will be added to the register automatically (you do not need to file any applications).