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

Check how to inform the head of tax office on the intention to draw up a physical inventory.

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.

Find out how to inform the head of tax office on the termination of business activity carried out in the form of a civil-law partnership.

Tax revenue and expense ledger:

Accounting book:

Lump sum tax on registered income

Tax card


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