Before You Start Before You Start
Starting a Business Starting a Business
Tax obligations Tax obligations
Social security Social security
Running a business Running a business
Closing a business Closing a business

Closing business activity

Irrespective of how you close your business activity, you must meet a number of obligations in relation to your head of the tax office.

The scope of your obligations depend on i.a. the legal form in which the activity was carried out and, in the case of entry in the CEIDG also on the form of taxation (PIT).

One of the basic measure is the inventory of  assets. Moreover, the head of the tax office needs to be informed about the completion of conducting business activity and one needs to make the deregistration as a VAT taxable person.

You don't know how to carry out inventory, we can help you. Familiarise yourself with The rules governing conducting inventory.

PIT — taxpayer

Detailed information was divided due to the legal form of a closed business activity.

If you close activity registered in the CEIDG — read the additional information.

If you close activity entered in the National Court Register — read the additional information.

Cash register

If a cash register has been used in your business, see how to deregister it.

VAT

If you are a VAT taxpayer in connection with the activity carried out - you must notify the head of the tax office of cessation of activities subject to VAT and submit a VAT-7 or VAT- 7K declaration with information on the physical inventory carried out.

PIT – payer (employer)

If in the closed activity staff was employed, you must send to the tax office the annual tax return on the collected advance payments or lump sum income tax and submit the annual tax return in this respect.

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