Formalities and obligations related to the company's resumption, Social Insurance Institution (ZUS) after resumption, taxes after resumption
Do you have a suspended company and you are planning to resume it? You can apply for resumtion of your business at any time.
When can I/do I have to resume my business?
You may resume operations at any time, but not earlier than 30 days after the suspension.
Companies registered with CEIDG
If you run a sole trader registered with CEIDG, you can give the date of resumption immediately when you apply for the suspension (you can change it during the suspension). After this date (i.e. the date indicated by you for the resumption), the information about the resumption of activity (automatic resumption) will be automatically added to your entry. Therefore, you do not have to submit a separate application for resumption to CEIDG.
However, if you did not provide the resumption date when you suspended your activity, you should report the resumption.
Remember that in the case of sole trader registered with CEIDG, the suspension is indefinite. This means that if you do not provide the date of resumption at the time of suspension, or if you do not provide information about resumption, your activity will remain suspended - suspension at CEIDG is not limited in time (previously it was a maximum period of 24 months).
Resignation from resumption
If you resumed your activity you can also opt out of the resumption (e.g. if you think you want to continue your suspension a few days after the resumption). You can resign by ticking the appropriate box in the CEIDG form.
Remember that the information about the resumption is sent from CEIDG to other offices (ZUS, tax office) and from that date you are an entrepreneur for those offices who resumed operations (and you have certain rights and obligations on this account). If you resign from resumption, you may have to additionally settle with the Social Insurance Institution or the tax office for the resumption of activity previously reported.
Companies registered in the National Court Register
If you want to resume your company in the National Court Register, you should do so no later than 24 months after the suspension. Before you can apply, you must make a resolution to do so. Within 7 days you must apply to the National Court Register for a suspended business activity. If you do not file your application in time, the registry court will initiate proceedings and may impose a fine.
One window for resumption
To a large extent, business can be resumed on a one-stop-shop basis. If you report a resumption to CEIDG or the National Court Register, the information will also be sent to the Social Insurance Institution (ZUS) and the tax office. You will be registered with the data you had before the suspension. Important! If these data have changed, you should report them separately (e.g. if you have finished the period of "small ZUS").
Be well prepared before resuming your business. Once you have resumed, you will have all the obligations of the entrepreneur that have been "suspended" up to now. You pay again social security contributions, income tax advances, you pay and settle VAT, and so on.
What you should bear in mind when resuming your business
Consider the date of resumption
If you do this at the end of a month, for example, you will pay some ZUS (health) contributions for the whole month.
Report resumption to the appropriate register
You should, of course, report the resumption to the appropriate register. Single-person activity to CEIDG, civil law partnership to GUS, other companies to KRS.
Check if any of your rights, licenses or permissions have expired during the suspension
Perhaps during the suspension period, for example, your company's permits are no longer valid. Check this and apply for their extension if necessary.
Check if you can still take advantage of the ZUS benefits
Remember, among other things, that the suspension is included in the period in which you can take advantage of the ZUS relief for start of business and a small ZUS (6 and 24 months respectively). If the period has expired, you must register for insurance with the Social Insurance Institution (ZUS) with the new insurance codes.
Sign contracts with employees
If, after the resumption, you want to hire new employees, sign agreements with them and report them to the Social Insurance Institution (ZUS).
Settle tax issues connected with suspension
After the resumption, settle the revenues and costs from the suspension period (if any), settle also VAT.
Other obligations following resumption
Do not forget about additional obligations after resumption (registration of the RTV receiver, return to registration on the cash register)
Note! If you want to resume your business as a sole trader and need help with reporting a resumption, you can call 801 055 088 or 22 765 67 32.