Zawiesiłem firmę, ale chcę ją niedługo wznowić
If there are no longer reasons for which you had suspended your business and you want to resume its activity, it is possible in just a few steps.
Notification of resumption
The first step is to notify resumption of actiity. You notify it by amending your entry in the Central Register and Information on Economic Activity (CEIDG) on CEIDG-1 application. If you use online banking or you have an electronic signature, you can do so without leaving your office. For further information please consult the article How to submit an application for the resumption of activity in the CEIDG.
If you resume civil law partnership, in addition to the notification of resumption in the CEIDG by shareholders, the company shall notify it in the Central Statistical Office ( RG-OP and RG-SC forms) and to the head of the tax office concerned (NIP-2). If you would like to resume activity in the form of civil law partnership, you should submit application for amendment of entry in the CEIDG.
Duties of the Social Insurance Institution (ZUS)
After resuming activity in the CEIDG, ZUS will automatically receive information on resumption. Normally, you do not have to submit any additional registration documents to ZUS. See more information on obligations of the Social Insurance Institution and entrepreneur connected with resumption of economic activity.
Remember, however, that if, after the resumption of activity your insurance code in ZUS changes (e.g. if during the suspension the preferential period, known as small ZUS comes to an end or you start full time job) you will need to re-notify (within 7 days) to the insurance with a new code.
Once you resumed you should submit a ZUS-DRA statement and/or monthly reports for yourself or cooperating persons for the month during which the resumption of business takes place (if you resumed at the beginning of the month). In the event of resumption of activity in the course of the month, you should remember to submit ZUS DRA also for a complete month of conducting activity.
Once you have resumed you are also obliged to submit notification documents for all deregistered persons subject to insurance (for example persons cooperating) and family members.
Obligations towards the Tax Office after resumption
You don't need to submit any documents to the tax office in view of the resumption of activity and payment of tax advances (data from your CEIDG application will be forwarded automatically to the tax office).
Settlement of taxes
After the resumption of activity, do not forget to settle taxes for the period of suspension.
After resumption you return to the payment of advances on income tax in accordance with the existing rules. If you resumed activity during the year, when calculating the first advance on income tax include any costs or income during a period of suspension. If the suspension is longer and covers a turn of the year, you settle costs in the annual return (you must submit it annually, notwithstanding the suspension of activity). Find out more in the guide Settlements with the tax office
Lump sum tax
A lump sum on registered income tax obtained during the suspension of economic activity, you should calculate and pay into the account of the tax office after resumption of activity (by 20th day of the month/quarter following the month/quarter in which you resumed the exercise of economic activity).
If you resume company in the year following the suspension, the lump sum due for the period of suspension in the tax year in which you started suspension, should be calculated and paid by 31 January at the latest. Lump sum for the period of suspension in the year in which you resumed activity, by the 20th day of the month following the month/quarter on which you resumed the exercise of economic activity (possibly by 31 January of the following year if the resumption took place during the last month/quarter of fiscal year)
Please note that the period of suspension does not exempt you from the obligation to submit annual PIT returns!
If you were registered for VAT purposes and during the suspension (for at least 6 months) you were removed from the register (ex officio) you will be registered again without the need for submitting the registration application as a VAT payer, with the same status as at the time of suspension (unless you deregistered by yourself - in this case, you should register again).
After the resumption you come back to VAT settlement as before the suspension.
See the publication Submission of VAT-7 and VAT-7K return after the resumption of economic activity.
Accounting and records
The suspension does not exempt you from the obligation to keep a revenue and expense ledger and other records. Once you have resumed you do not have to notify resumption of accounting to the tax office. You also do not have to carry out a physical inventory (unless you resume activity on 31 December or 1 January)
If you want to know more about (inter alia full accountingi during suspension and resumption of activity), see the publication The rules for accounting and payment of income taxes after the suspension of economic activity and for this period.
Fiscal cash register
Upon resumption of the activity you do not have additional obligations relating to a fiscal cash register, you do not have to notify the tax office of resumption of cash register.
In some cases where the offices controlling the activity require a separate notification of activity, you will have to register again. Once you have resumed your activity, check whether your authorisations, permits or licences are still valid.
You will find more information on resumption in this guide Resumption of activity.