CLOSING OF BUSINESS ACTIVITY REGISTERED IN CEIDG
Your primary responsibility in case of closing your business activity is drawing up a physical inventory. However, in order to do it the head of the tax office must be notified
The choice of taxation form ( tax documents kept) determines how the drawing up of inventory looks like (you can find information in this regard below).
Irrespective of whether you liquidate activity or you leave a civil-law partnership, a list of assets should be drawn up on the day of winding up the business.
Find out how to draw up a list of assets.
In addition, on the date of the conclusion of the business activity, you must draw up an inventory, that is a list of assets of the company together with its assessment.
Find out how to carry out the stocktaking
The final step is to inform the head of tax office of the termiation of business activity.
Tax revenue and expense ledger:
- Closing of accounting books after termination of business activity
- Drawing up financial statements related to closing of accounting books after termination of a sole tradership or civil law partnership
Lump sum tax on registered income
- Drawing up a physical inventory in case of taxation in the form of lump sum on registered income,
- How to draw up a list of assets as at the date of liquidaton of business activity
- Notification of the head of tax office on the termination of business activity
- How to draw up a list of assets as at the date of liquidation of business activity
- Settlement with tax office of an entrepreneur subject to the tax card taxation, who closed his business activity