How to suspend a business in Poland and successfully resume it
One fine morning you wake up knowing that your business in Poland is frozen in anticipation. Questions are in the air: “What to do? How to pause activities and return to them at the most opportune moment?” Don't worry, you don't have to write a complicated plan or buy tons of bound law books. In this article, I will tell you how to properly suspend your business in Poland and then successfully resume it, using simple legal procedures, set deadlines and all the necessary documents. Get ready, because this page contains the answers to your most pressing questions.
- IP: Individual entrepreneur.
- Legal entity: An organization created in accordance with the law and having rights and obligations distinct from its founders.
- Suspension of activity: Temporary cessation of commercial or entrepreneurial activity.
- Legal procedures: Legal actions necessary to implement the suspension.
- Timeframes: Established time frames for conducting business suspension procedures.
- Documents: Necessary legal and administrative documents for conducting business suspension procedures.
- Online: Possibility of conducting business suspension procedures via the Internet.
- Request: An official request or application for suspension of activities.
- It is prohibited to do: Actions that are prohibited during the suspension process.
- Actions of the entrepreneur: Permitted actions that the entrepreneur can perform during the suspension of activities.
- Tax obligations: The entrepreneur is responsible for paying tax payments during the suspension of activities.
- VAT (VAT): Value added tax.
- PIT (Income Tax): Tax on personal income.
Use this glossary throughout the article to gain clarity in the text and to easily understand terms and expressions.
Legal entities: procedure for suspension and restoration of activities
Individual entrepreneurs and legal entities in Poland carry out their registration in different ways, which means that the procedure for suspending and restoring their activities also differs. For a better understanding, let's consider this issue in two separate blocks: the first concerns individual entrepreneurs and civil societies, and the second concerns legal entities. It is important to note that an unregistered business does not require any action for either suspension or liquidation, so we will not discuss this issue in more detail in this article.
Suspension of activities of individual entrepreneurs and civil societies
For individual entrepreneurs and civil societies in Poland There is one procedure for suspending activities. First, you need to prepare new documents, including a notice of suspension and written consent of the co-founders or members of the company. The notice of suspension must contain the following information:
- Date of planned suspension of operations
- Expected date of resumption of operations
- Reasons for business suspension
In addition, it is necessary to submit documents confirming the existence of a valid reason for business suspension. It is also worth paying attention to the fact that the break in activity cannot exceed 24 months, otherwise the registration may be canceled.
Suspension of activities of legal entities
Unlike individual entrepreneurs and civil societies, various methods of temporary suspension of activities are provided for legal entities. One of the most common is a “sleeping” company (towarzystwo sypiące). In this case, the company is in a state of actual suspension of activity, but does not legally cease to exist. This allows the company's owners to avoid certain legal and financial liabilities that they would otherwise incur if they ceased operations entirely.
There is also the possibility of complete suspension of activities and legal entities. In this case, it is necessary to prepare a statutory act on the suspension of activities, as well as notify the relevant authorities of the reasons and timing of the suspension of the business.
When it comes time to reopen, business owners should take several steps:
- Submit the relevant applications and documents to the Central Register of the Shipping Establishment or other bodies involved in the registration of legal entities.
- Make the necessary changes to the charter act of the company, establishing the current name, address and information about the owners.
- Provide the prescribed documents to terminate the suspension.
Best Practices: Expert Advice
According to Mario Langa, business expert in Poland : "It is important to have a clear and detailed plan for suspending and restoring your business. Do not forget about the proper documents and promptly informing the relevant authorities. This will help to avoid possible problems and reduce the time to restore activity."
In the table below provides a brief description of what should and should not be done when suspending and restoring the activities of legal entities.
|Prepare new documents
|Obtain written consent of co-founders/participants
|Submit notice of suspension
|Prepare documents confirming the reason for suspension
|Pay attention to the suspension periods
|Use "sleeping" company
|Prepare a statutory act on the suspension of
|Make changes to the charter act upon restoration
|Providing restoration documents in a timely manner
Suspension and reinstatement of legal entities in Poland are complex procedures that require careful preparation and strict adherence to the required processes. By following the recommendations and advice of experts, you can successfully suspend your business and restore its activities in the future.
Usefulness of business suspension in Poland
When it comes to business suspension in Poland, this solution can be useful for entrepreneurs for several reasons. In this section, we will look at what advantages and opportunities are available to business owners who temporarily suspend their activities in Poland, and how to successfully restore their business after this period.
Financial and tax incentives
One of the main benefits of suspending business in Poland is the financial and tax incentives available during this period. The owner of the enterprise stops making advance payments for income tax, which significantly reduces his financial burden. This allows the business to save money and provides temporary financial relief.
Reducing the administrative burden
In addition, when business activities in Poland are suspended, the entrepreneur is released from certain administrative obligations. For example, he does not need to send a JPK V7 file, which greatly simplifies accounting procedures. Also, during the suspension period, the entrepreneur is deregistered with ZUS, which allows him not to pay social contributions. This significantly reduces the bureaucratic burden on the business and allows you to focus on other aspects of business recovery.
Additional factors to consider
There are a number of factors to consider when deciding whether to suspend a business in Poland. After 30 days after paying the last health insurance premium, the right to medical services is lost, so it is worth using voluntary health insurance or health insurance for family members. It is also important to note that the period of suspension of activity does not count towards the length of service giving the right to receive an old-age pension. Moreover, the differences between individual entrepreneurs and legal entities in this context are significant.
It is important to take all of these factors into account when deciding whether to suspend your business and to be fully aware of the impact it may have on various aspects of your business and personal life.
Business suspension in Poland can provide business owners with significant financial and tax benefits, as well as a reduction in administrative burden. However, additional factors must be taken into account, such as loss of the right to medical services and the period of suspension not being counted towards length of service. The decision to suspend your business should be based on a careful assessment of all these aspects and consideration of them in the light of your individual needs and objectives.
Use the business suspension in Poland as an opportunity to reduce your financial burden and simplify administrative procedures. However, be prepared for some restrictions, such as the loss of the right to medical services and the absence of this period being counted towards the length of service. Always consider all factors carefully and consult with experts before making a decision to make a decision that suits your individual needs and goals.
How to suspend the activities of an entrepreneur in Poland
Suspension of the activities of an entrepreneur is an important step that can be necessary in different situations. In this article we will look at how to properly suspend your business in Poland and then successfully resume it. You will learn about the necessary legal procedures, deadlines and documents required to suspend and restore the activities of your enterprise.
Who can suspend activities and for how long?
Suspension of activities can be carried out by an individual entrepreneur (IP) who does not have employees. If you have salaried employees, they must be terminated before the suspension process can begin. However, persons employed under civil contracts may not terminate their contracts.
Suspension of activities is also possible for individual entrepreneurs who employ only employees on maternity or child care leave with continued payments under idle conditions.
If you are a partner in a civil partnership, general partnership or professional partnership, the suspension of business by one of the partners is only effective if the same decision is made by the other partners.
The period of suspension of activities may be definite or indefinite, but cannot be less than 30 days (the exception is suspension for the full month of February, when this month is counted as an allowable period).
How is the activity of an individual entrepreneur suspended?
To suspend the activities of an individual entrepreneur, it is necessary to submit an application CEIDG-1 to enter information about the suspension of business activities. This is the same application that was filled out when registering your company, but in this case in section 1 you need to check the box “Wniosek o zawieszenie działalności gospodarczej”.
The application and accompanying documents can be submitted physically to the department commune or electronically through the portal biznes.gov.pl using an electronic signature. If you choose to submit your application physically, be aware of a possible power of attorney fee of PLN 17.
The procedure for suspending the activities of an individual entrepreneur is free, however, it must be taken into account that the application must be completed without errors or corrections. If an application is found to be incorrectly completed, you will be asked to correct information or provide missing information.
After accepting a correctly completed application, the registration authority will issue you a copy of the application indicating information about the suspension of business activities. Within 3 days after recording the suspension, the commune administration will send the data from the application to the tax office, statistical office and ZUS or KRUS for farms.
What actions are permitted during a suspension?
In accordance with the legislation on entrepreneurs, during the period of suspension of activities, an entrepreneur can perform all actions necessary to maintain or ensure a source of income. Some of the acceptable actions are:
- Accept receivables or settle obligations incurred before the date of suspension.
- Sell your own fixed assets and equipment.
- Participate in judicial, tax and administrative proceedings related to the conduct of business activities before suspension.
- Receive financial income from activities carried out before the suspension.
However, during the period of suspension of activities, taxpayers are not entitled to carry out business activities and receive income from them. They also cannot write off depreciation on fixed assets until they resume operations.
How to restore the activities of an individual entrepreneur?
If the activity of an individual entrepreneur was suspended for a certain period, it will automatically resume after the specified period. If the suspension was indefinite, it is necessary to submit a CEIDG-1 application to resume activities. In section 1 of the application, you should select the item "Wniosek o wznowienie działalności gospodarczej".
The procedure for applying for resumption of activity is the same as for suspension. The application and accompanying documents can be submitted physically or electronically through the biznes.gov.pl portal.
Obligations that were not current during the suspension of activity are restored from the date of resumption. You can resume your duties and offer your products and services.
Suspension of an entrepreneur's activities in Poland is a regulated legal procedure that can be useful if it is necessary to temporarily stop business activities. However, before performing this procedure, you should carefully review the requirements and regulations in your area.
While a business shutdown can be an important step to ensure financial sustainability and redefine business strategy, don't forget that the business recovery itself also requires appropriate legal procedures.
Before deciding whether to suspend or reinstate your business, it is recommended that you consult with legal professionals or accountants to ensure that you are following all necessary steps correctly.
- Website of the Central Register of Information on Economic Activities (CEIDG)
- Website of the Social Security Administration (ZUS)
- Information about the tax office in Poland
- Website of the Polish Statistical Service
Review: How to suspend and restore the activities of individual entrepreneurs in Poland
|Submitting an application
|Checking and correcting the application
|Issuance of a copy of the application
|Sending data to external authorities
It is important to remember that each situation may have individual characteristics and requirements, so it is recommended to consult with a lawyer or accountant before deciding to suspend or restore the activities of an individual entrepreneur.
Suspension and restoration of individual entrepreneurs is a process that can be useful for business in certain situations. However, it is important to familiarize yourself with the requirements and rules in order to correctly carry out all the necessary actions. If you have questions or doubts, it is recommended that you seek assistance from professional consultants or lawyers.
How to suspend a business in Poland and restore it: procedures, deadlines and documents
If you are a business owner in Poland and plan to temporarily suspend its activities, in this section we will tell you about the necessary legal procedures, deadlines and documents for the suspension and successful restoration of your business.
Suspension of the activities of a legal entity
Each case of business suspension has its own characteristics, so we will consider the main points you should know in order to properly suspend the activities of your company in Poland.
Consent of all partners
If your company has several partners, the consent of each of them is required to suspend activities. This is an important condition that must be met before applying for a suspension.
Periods of suspension
For a company, the minimum period of suspension is the same as for an individual entrepreneur - 30 days. However, the maximum period of suspension for firms is 24 months. Please note that if the company does not resume operations within this period, it will be liquidated.
Submitting an application and documents
Before suspending your activities, you must prepare and submit the following documents:
- Form KRS-Z62 in KRS (commercial court where your company is registered).
- Notification to the Statistical Office.
- Application to the tax office.
- ZUS application form ZUS ZWPA (if you are the founder of a company, each of the partners must do this through their profile).
Electronic filing and delegation
If you prefer to file electronically, each partner must submit their forms through their profile on relevant platforms. However, with the offline method of filing documents, all powers can be delegated to one person.
Suspension of several enterprises of one entrepreneur
If you have several enterprises and want to suspend the activity of only one or more of them is possible. However, remember that each business requires separate legal procedures and documents for suspension.
Now that you are familiar with the main points of suspension of a legal entity in Poland, let's move on to a summary table that will help you better understand what needs to be done and what the best practices are.
|Obtain each partner's agreement to suspend
|Discuss plans for suspension and ensure everyone has support
|Make sure that the suspension periods of the company and individual entrepreneur correspond to
|Select the optimal terms, taking into account your needs
|Prepare and submit required applications and documents
|Follow all requirements and provide accurate information
|Understand the electronic filing procedure
|Prepare all the necessary profiles for electronic filing
|In case of multiple businesses , suspend them
|Think about the potential consequences for each of them
Now you're well aware on the procedure for suspending and restoring business in Poland. By following the recommendations and complying with all legal requirements, you can successfully suspend your activity for the required period and subsequently restore it without problems.
Remember that each case of business suspension may have individual characteristics, so we recommend contacting an expert or lawyer to get individual advice and the best support for your needs.
Expert advice: Contact a lawyer who specializes in business suspension and restoration services in Poland. They will help you develop a personalized action plan and ensure that you comply with all legal requirements. - Alicia Wawrzyniak, lawyer - consultant.
We hope you found this information helpful and will help you navigate the suspension and reinstatement process more easily business in Poland. If you have any further questions, do not hesitate to contact professionals with experience in this field to receive the best advice and support.
Frequently asked questions on the topic "How to suspend a business in Poland and later restore activity?"
To suspend a business in Poland, you must complete the following basic legal procedures:
- Prepare an application for suspension of activities.
- Register the application with the relevant authorities.
- Notify partners and clients about the suspension of business.
The period of suspension of business activities can be set by the entrepreneur independently in an application and may vary depending on the specific situation and needs of the business.
Suspension of business activities in Poland is carried out by filing an application for suspension of activities with the relevant authorities, such as the commercial registry or the tax office.
Yes, it is possible to suspend your online business. To do this, you must submit an application through the electronic system provided by the relevant authorities in Poland.
A request to suspend business activities is considered by the relevant authorities within a certain period. The decision to approve or reject a request is made based on the documents submitted and compliance with established rules and procedures.
During a business suspension, business operations, the sale of goods or services, and the use of advertising and marketing strategies to attract customers are prohibited.
During a business shutdown, an entrepreneur can analyze the market and competitors, develop new development strategies, improve processes and train his employees. It is also possible to provide advice and develop new products or services for future resumption of activities.
During the suspension of a business, depending on the type of business and the specifics of tax legislation in Poland, there may be obligations to pay value added tax (VAT), tax corporate income tax (CIT) and personal income tax (PIT).
To restore business activity after suspension, you must perform the following steps:
- Prepare an application for resumption activities.
- Register the application with the relevant authorities.
- Inform partners and clients about the resumption of activities.
To suspend the activities of a legal entity in Poland, certain legal procedures must be followed, such as preparing and filing an application for suspension, mandatory notification to employees and partners, and registration of changes with the relevant authorities.
Thank you for your attention, you are a true professional!
You have just read an article that has provided you with valuable information on how to suspend and restore a business in Poland. You are now aware of the necessary legal procedures, deadlines and documents that will help you in this process.
So wherever you go, you are now an enlightened and confident businessman! You know how to approach this issue with confidence and efficiency. Don't let any obstacles cause you to give up. You have all the necessary knowledge and skills to successfully shut down your business and then rebuild it with renewed vigor.
Be sure to utilize all legal resources and professional advice as necessary. Be prepared for any challenges that may come your way. Everything you need is already at your disposal. You definitely deserve success!
So hang in there and be determined to successfully rebuild your business. Remember that you can overcome all difficulties and achieve great results. Good luck in your future business endeavors!