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 proceed
This procedure can be completed:
- at an office
- by post
What you should know and who can use this 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.
Please note! You may suspend your business activity only if you do not have any employees.
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 you should complete this procedure
At any time
Where you can complete this procedure
You can complete this procedure at:
- city/town or commune (gmina) offices
- district offices of the capital city of Warsaw
- cities with poviat status
The application to suspend business activity may be submitted to CEIDG online.
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 nearest office, enter your city/town/village below.
What to do step by step
Submit an application to suspend your business activity
There are 3 ways to submit your application to suspend your business activity to CEIDG
- at Biznes.gov.pl – log in with the Trusted Profile and fill in the application with an online tool. Sign it using your Trusted Profile or a qualified electronic signature.
- on the CEIDG website – register on the CEIDG website, fill in the CEIDG-1 form and sign it using your Trusted Profile or a qualified electronic signature. If you do not have an account on the CEIDG website yet, use these instructions (in Polish) that describe the registration process step by step.
If you wish to submit your application online, this may be performed by your attorney-in-fact whose details have been given in your entry in CEIDG. However, the scope of authorisation needs to include suspension of business activity. If the application is submitted by an attorney-in-fact already indicated in CEIDG, no stamp duty is necessary. Such authorisation is visible in the public register and does not have to be additionally confirmed with a power of attorney in writing.
At an office
You may submit your application in person at any city/town/district (gmina) 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. Remember to take your ID with you as you will need to confirm your identity at the office.
There are 4 ways to prepare the application:
- Fill in the form on the CEIDG website. This may be done anonymously, without creating a user account. You do not need to print the form out. Just remember the code, that is your application number which will be visible on the CEIDG website once the form is completed. At the office the clerk will use this code to find your application in the CEIDG system. The clerk will print the form out for you to sign and then will confirm that the application has been submitted in the system.
- Ask for the appropriate form at the office. Fill it in and sign it.
- Use the CEIDG website to download the form. Fill it in, print it out and sign it before your visit at the office.
- 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 (your application number). You will need this code at the city/town/district (gmina) office. At the office a clerk will print out your application for you to sign.
The application may be submitted at the office by an attorney-in-fact appointed under general rules. You do not need to prepare a power of attorney in writing if your attorney-in-fact is already indicated in your entry in CEIDG. Remember, however, that the scope of their power of attorney needs to include suspension of business activity. If the application is submitted by an attorney-in-fact indicated in CEIDG, no stamp duty is charged and there is no need to present the actual document of the power of attorney. If the application is submitted by a different attorney-in-fact, remember that each power of attorney is subject to a stamp duty of PLN 17 (this does not include a power of attorney granted to your closest family members).
The filled in application may be submitted by registered letter. In such case it should bear the applicant’s hand-written signature certified by a notary.
You can submit a document as:
You can submit a document as:
The office 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 application as specified – within 7 working days from such notification. An application that has not been 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 indicated in the application
- the date indicated in a separate application to resume business activity
- the date when a succession manager is appointed
How much you will have to pay
Suspension of business activity in CEIDG is free of charge.
How long you will have to 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.
Good to know
Business activities which are allowed 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. leasing 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).
Suspending your business activity and the “Start Allowance”
If you suspend your business activity during the period when you take advantage of the “Start Allowance”, this will not interrupt the running of the six month period in which you are entitled to this allowance.
Suspending your business activity and KRUS
Are you running your business as a farmer? Read about what happens if you suspend your business activity as a farmer.
Suspending your business activity and childcare
Do you need to suspend your business activity for childcare reasons? Read about how to pay social security contributions when your business is suspended due to childcare.