How to Close a Sole Proprietorship (JDG) in Poland in 2026 — CEIDG, ZUS, VAT and Taxes

1. Removal from CEIDG

You file the application for removal through CEIDG — online, at the municipal office or by post. In the application you indicate the date of permanent cessation of the business.

The date should correspond to the actual end of running the business. You should not set it solely with contributions in mind if the business in fact continued longer.

The information from CEIDG is forwarded, among others, to the tax office and ZUS, but this does not relieve you of the need to check the deregistration of insurance and to submit documents that CEIDG does not replace.

2. ZUS for the final month

The entrepreneur's social contributions may be reduced proportionally if the insurance obligation lasted only for part of the month. The health contribution is, as a rule, monthly and indivisible — ending the business in the middle of a month does not reduce it proportionally.

After closing you have to:

• check that the entrepreneur has been deregistered on the ZUS account,
• deregister the registered family members, if necessary,
• send the final settlement documents,
• pay the contributions within the applicable deadline.

It is incorrect to state that when closing in the middle of a month, every ZUS contribution is always due for the full month.

3. The final PIT or lump-sum tax (ryczałt)

By the 20th day of the following month you pay the final PIT advance or lump-sum tax (ryczałt), taking into account the postponement of a deadline falling on a weekend or a public holiday.

After the end of the year you file the appropriate return:

• PIT-36 — tax scale,
• PIT-36L — flat tax,
• PIT-28 — lump-sum tax on recorded revenue (ryczałt).

Closing the business during the year does not bring the annual PIT deadline forward.

4. VAT deregistration

An active VAT taxpayer reports the cessation of taxable activities on the VAT-Z form. This is not an update of VAT-R.

For the final settlement period you file a JPK_V7. The VAT-7 and VAT-7K forms have been replaced by JPK_V7 and should not be presented as a current standalone declaration.

If in the final month there were transactions reported in VAT-UE, the VAT-UE information is filed by the 25th day of the following month (monthly period) or by the 25th day of the month after the quarter (quarterly period, if the taxpayer files VAT quarterly and has not exceeded the thresholds under art. 100 ust. 8).

5. Goods and equipment on liquidation

An active VAT taxpayer may be required to draw up a physical inventory for VAT covering goods on the acquisition of which the right to deduct applied and which remained in the business on the liquidation date.

For PIT, a taxpayer keeping a KPiR draws up a physical inventory according to the rules applicable to the closure of the business.

The scope of the two inventories is not identical. You have to separate the VAT purpose from the income tax purpose.

6. Fixed assets

Merely withdrawing a fixed asset to private assets:

• does not allow a one-time inclusion of the entire unamortized value in costs,
• ends the current tax depreciation related to the business,
• may trigger an obligation to adjust or settle VAT,
• affects the later taxation of a sale.

The sale of a component after closing the business may still be business revenue if it takes place before six years have elapsed, counted from the first day of the month following the month of withdrawal.

The physical liquidation of a fixed asset requires documentation. The possibility of recognizing the unamortized value in costs depends on the reason for liquidation and on meeting the tax conditions — it is not automatic in every situation.

7. Receivables, liabilities and the bank account

Before closing, it is worth preparing a list of:

• unpaid sales invoices,
• liabilities towards suppliers,
• taxes and contributions,
• adjustments required after payment,
• contracts, subscriptions and leases,
• funds in the VAT account.

Closing a JDG does not cancel debts and does not remove the right to pursue receivables. You should not close the business account before settling payments, tax refunds and any VAT account.

8. KSeF and documents

If the entrepreneur was covered by KSeF, closing the business does not remove the obligation to have access to previously issued invoices and documentation.

Accounting, tax, ZUS, employee and fixed-asset documents are kept for the periods appropriate to each of them. There is no single identical deadline for all documentation.

Suspension instead of closure

Suspension may be a solution when the break is temporary. A JDG without employees can, as a rule, be suspended indefinitely, for no less than 30 days.

During a full month of suspension the entrepreneur, as a rule, does not pay social or health contributions from the business. VAT and PIT obligations may nevertheless arise if permitted events, adjustments, sales of assets or other transactions occur.

It is incorrect to state generally that during suspension you always pay the health contribution or never file any tax document.

Most common mistakes

1. Treating the CEIDG entry as the only action.
2. Settling all contributions for part of a month as full amounts, or all of them proportionally.
3. Filing VAT-R instead of VAT-Z.
4. Using the outdated VAT-7 declaration instead of JPK_V7.
5. Filing VAT-UE quarterly.
6. Omitting the inventory for VAT and the inventory for PIT.
7. One-time recognition of the unamortized value after a private withdrawal.
8. Closing the account before settling taxes and receivables.
9. Failing to check the deregistration of family members in ZUS.

Sources

• Biznes.gov.pl — closing a business activity
• Podatki.gov.pl — VAT deregistration
• ZUS — ending a business activity

Closing or suspending your JDG?

Oxyok will prepare the final settlements, JPK_V7, VAT-Z and accounting documents. Bookkeeping costs from 49 zł + VAT per month.

Write to Paweł or see Oxyok bookkeeping.

This material is general in nature. The scope of closure depends on VAT, the PIT form, assets, employees and unsettled contracts.