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Suspension and resumption of a company - key information for entrepreneurs
In everyone's life entrepreneurs there may be situations in which running a business becomes temporarily impossible or unprofitable. The Polish Act on Freedom of Business Activity provides the possibility of suspending economic activity. This practical tool allows you to avoid many financial and formal burdens. In this article, we present how to effectively suspend and resume your business, and what consequences are associated with it.
Who can suspend business activity?
According to legal provisions, business activity may be suspended by:
- Sole proprietors, if they do not employ any employees,
- Companies registered in CEIDG or the National Court Register, if no natural person is employed under an employment contract.
Suspending business activity is particularly useful in the event of financial problems, the need to reorganise business activities or life situations that affect the ability to continue working.
Procedure for suspending business activity
Suspension in CEIDG
Entrepreneurs running a sole proprietorship business must submit an application to suspend their business activity Central Registration and Information on Economic Activity (CEIDG). The application can be submitted:
- online, using a trusted profile or qualified signature,
- in person at the city or commune office,
- by letter.
The CEIDG application must include the start date of the suspension. Suspension may occur at the earliest on the day of submission of the application.
Suspension in the National Court Register
In case of companies registered in the National Court Register, it is necessary to submit an application to the registry court. Forms KRS-Z62 and KRS-Z61 must be completed in accordance with the regulations.
Period of suspension of activity
The suspension of activities may last:
- At least 30 days (or from the first day of the month to the last day of the month),
- Maximum indefinitely for entrepreneurs registered in CEIDG,
- Maximum 24 months for companies entered in the National Court Register.
Consequences of suspension
Tax obligations
During the suspension period, there is no obligation to file a VAT return (unless there are specific situations, e.g. import of services). Social Insurance contributions are also exempt, with the exception of health insurance for entrepreneurs who do not generate other income.
Limitations
An entrepreneur may not conduct commercial activity during the suspension period, with the exception of:
- Fulfillment of contracts concluded before the suspension,
- Participation in court proceedings,
- Sale of fixed assets and company equipment.
Resumption of activity
Resumption of business activity takes place at the entrepreneur's request. The procedure is similar to suspension and can be carried out by CEIDG or KRS. The application must include the exact date of resumption.
Important tips for entrepreneurs
- Before suspending, make sure all employee contracts are terminated.
- Check whether all tax dues and social security contributions have been settled.
- Please note that you can still use your company bank account during your suspension.
Suspending business activity is a practical solution for entrepreneurs who need a break from running a business. However, remember to follow the applicable procedures and deadlines to avoid potential legal and financial problems. Resuming business is equally easy, which allows for flexible management of the company in difficult moments.
Sources:
Act of 6 March 2018 – Entrepreneurs’ Law (Journal of Laws of 2018, item 646, as amended).
Website of the Central Registration and Information on Business (https://www.biznes.gov.pl).
Guidelines of the Ministry of Development and Technology regarding the suspension of activities.
Tax portal of the Ministry of Finance (https://www.podatki.gov.pl).
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