THE PERIOD OF SUSPENSION OF ACTIVITY, SANCTIONS FOR FAILURE TO RESUME
Suspension and resumption of conducting of economic activity starts upon your (entrepreneur) written application to the competent register authority.
Suspensions can be made generally for a period from 30 days to 24 months. If this period is entirely in February, it is 28 or 29 days depending on how long it lasts in a given calendar year.
The period of suspension of economic activity shall start on the day indicated in the application for registration of information about the suspension of economic activity (not earlier than the day of the submission of application). An entrepreneur who wants to resume economic activity shall lodge an application with information on resumption. Date of resumption of activities is the date of submission of the application, or later date indicated in the application. The period of suspension lasts therefore from the date indicated by an entrepreneur (not earlier than the date of notification of information on the suspension) and shall end on the day of the notification by the entrepreneur of the information on the resumption of the business or at a later date indicated by him/her.
In the case of entrepreneurs who have suspended the activity in order to take care of a child (and indicated the relevant box in the application for suspension of the activity) the period of suspension may last longer than 24 months — see the additional information.
Sanctions for failure to resume
If within 24 months of the date of notification of the decision to suspend the business entrepreneur fails to report information on its resumption, Minister of Development will delete an entrepreneur from the CEIDG. Requests for inclusion of information on the suspension or resumption of economic activity are free of charge.
Important! From 19 May 2016, entrepreneurs who do not resume economic activity at the relevant date (within the period of 24 months) will be automatically removed from the CEIDG. This will not take place by administrative decision, which means, inter alia, that it will not be possible to appeal against it. More on amendments to the Act on freedom of economic activity, which are applicable from 19 May 2016 to find out here.
How to avoid automatic deletion?
If you suspended your activity and you do not want your company to be automatically deleted from the CEIDG because of failure to submit an application within time limits, you have several options. Of course, you can submit an application for resumption in time and continue to operate normally. You can also submit an application for deletion from the CEIDG.
In principle, there is no legal obstacle to resume for a short period (at least one day) and then submit a new application for suspension. For example, if your suspended your activity on 1 June 2014 then your company would be subject to deletion at the end of 1 June 2016. You should therefore submit an appliactionn on that day at the latest. The earliest the next day, i.e. 2 June 2016, you can submit an appplication for suspension. In the case of entrepreneurs subject to insurance it is connected with obligation to register for insurance and the payment of health contribution (it is indivisible and you pay it for a whole month) and (proportionally) social contributions. More about obligations towards ZUS in case of the resumption of activities you can find out here.
Remember that suspension of activity could affect your entitlements such as permits and licences, and long-term suspension of activity or its termination may lead to the withdrawal of those entitlements and limitations in obtaining them again. Find out more about the procedures connected with regulated activities, using the search engine procedures or going to the descriptions of procedures relating to the selected PKD code.
In the case of companies registered in the National Court Register (KRS) lack of application for resumtion of business after 24 months leads to the initiation by the Registration Court of proceedings pursuant to Article 24 of the Act on the National Court Register. The Court will call on the obliged to submit application for the fulfilment of this obligation within no more than 7 days. Failure to file the application despite a call entitles court to impose a fine and in exceptional cases even to delete the company from the register.Share Print