When is it advisable to resume business operations, and how can this be done in 2025?

Business owners in Poland are increasingly taking advantage of the option to suspend their business – and not just during times of crisis, such as a pandemic or market instability. Suspension allows businesses to cut costs, retain their legal status and avoid unnecessary obligations towards the Social Insurance Institution (ZUS) or the tax office. However, there comes a time when a decision must be made to resume operations. According to the regulations, an entrepreneur registered with the CEIDG may resume operations no earlier than 30 days after suspension. In practice, many entrepreneurs return to business after a few months’ break, often after the end of a season or after dealing with personal issues. In the case of companies registered with the National Court Register (KRS), the suspension period is limited to 24 months – after this time, business operations are automatically resumed, although the implementation of this feature in the KRS is scheduled for early 2025.

The experience of ‘Firma dla Każdego’ shows that the decision to resume business operations should be preceded by a financial analysis and a review of all the necessary formalities. Entrepreneurs often fail to realise that resuming business operations involves not only submitting an application to the CEIDG, but also restarting tax returns, updating their status with ZUS and – in the case of regulated activities – checking the validity of licences and permits. Experts from firmadlakazdego.pl recommend carefully planning your return to the market before resuming operations, especially if the business has been suspended for more than 6 months – in which case it may be necessary to re-register as an active VAT payer.

What is the procedure for resuming business activity in the CEIDG?

In 2025, reinstating a business in the CEIDG remains a relatively straightforward process, although it requires the CEIDG-1 form to be completed accurately. An entrepreneur may submit the application online (via biznes.gov.pl), in person at the town or local authority office, or send the document by post (in which case the signature must be notarised). The application must specify the date of the business’s reactivation – this may be the current date, a future date or, subject to certain restrictions, a past date. The system automatically forwards information about the resumption of business to ZUS and the tax office, so the business owner no longer needs to inform these institutions separately of the change in status.

If the business owner has specified the exact date of resumption of business in the application for suspension, the business will be reinstated automatically on the selected date. If no date has been specified, the suspension is indefinite and it is the business owner’s responsibility to initiate the reinstatement process. It is worth bearing in mind that the resumption of business activity does not involve any administrative fees – the exceptions are cases where the application is submitted by an authorised representative (a stamp duty of 17 zł) or where the document is sent by post (the cost of notarising the signature).

What details should be included in the application to reinstate business activity?

On the CEIDG-1 form, in the section concerning the resumption of business activity, you must specify the exact date on which business activity will recommence following the suspension. It is also worth updating any details that have changed during the suspension period: address, contact details, PKD codes or the form of taxation (if you plan to change it). An entrepreneur may also act through an authorised representative or submit the application online by signing it with a trusted profile.

What about ZUS and taxes after resuming business operations?

Upon resuming business activity, the business owner automatically returns to the full reporting regime with ZUS and the tax office. Information regarding the resumption is forwarded to these institutions via the CEIDG system, and ZUS automatically re-registers the business owner as a contributor. If, during the suspension period, the period of preferential contributions or the start-up relief came to an end, you must report the change in your insurance code yourself within 7 days of resuming business. Delays may result in arrears or the loss of entitlement to preferential contributions; therefore, experts from Firma dla Każdego recommend checking your insurance status on the PUE ZUS portal immediately after resuming business activity.

VAT taxpayers who have suspended their business for more than 6 months are automatically removed from the register of active VAT taxpayers. However, resuming business operations results in re-registration without the need to submit a VAT-R return – the system automatically restores VAT status based on data from the CEIDG. The business owner should, however, verify their status on the white list of VAT taxpayers and ensure that the company’s details are up to date. If any tax liabilities or costs arose during the suspension period, these must be settled accordingly in the first return filed after business operations have resumed.

How should taxes be settled for the period of suspension?

Tax settlements following the resumption of business depend on the form of taxation. An entrepreneur who has resumed business during the year and has received revenue or incurred costs during the suspension period (e.g. in respect of receivables arising before the suspension) should include these in their first income tax instalment after resuming operations. Those on a flat-rate scheme must pay the flat-rate amount for the period of suspension by the 20th day of the month following the resumption of business or – if the resumption took place in the last month of the year – by the end of February of the following tax year. In the case of VAT returns, a JPK_V7 file must be submitted for the first month following the resumption of business, even if there were no sales during that period.

Is it possible to change the form of taxation after resuming business operations?

Resuming business operations allows an entrepreneur to change their tax regime, but only within specific timeframes. Under current regulations, the change must be reported by the 20th day of the month following the month in which the business generated its first revenue after resuming operations. If the first revenue is generated in December, the deadline for making the change expires at the end of the tax year. Changing the form of taxation (e.g. from a flat rate to a progressive scale, or vice versa) requires updating the entry in the CEIDG and notifying the tax office. In practice, as the experience of Firma dla Każdego shows, business owners most often decide to take this step when the scale of their operations or the nature of their revenue has changed following a break.

It is worth consulting an accountancy firm or a tax adviser before making a decision, as the choice of tax regime will affect the amount of tax liabilities, the method of record-keeping and the scope of administrative obligations. Regardless of the form, once business operations have resumed, the taxpayer reverts to the same tax accounting rules that applied before the suspension – unless they successfully change their form of taxation.

What happens with the accounts after business operations are resumed?

Upon resuming business operations, the entrepreneur continues to keep accounts in the same way as before the suspension. If business operations were resumed within the same calendar year, the existing income and expenditure ledger (KPiR) or revenue register is continued. A new ledger is opened only if the business is resumed on 1 January or during the year following the year of suspension. Companies maintaining full accounts open new accounting ledgers for the new financial year or following the formal closure of the accounts for the year of suspension.

In the case of fixed assets, depreciation is not calculated during the suspension, and depreciation charges resume from the month in which business operations are resumed. Example: if a company car was being depreciated using the straight-line method at a rate of 20 per cent and operations were suspended for 6 months, the depreciation period will automatically be extended by that length of time. Income and expenses earned or incurred during the suspension period are recognised in tax returns once business operations resume – most commonly in the first advance tax payment or in the annual tax return.

What about licences, permits and regulated activities?

For businesses operating in regulated sectors (e.g. transport, the sale of alcohol, financial services), it is essential to check the validity of the relevant permits, licences or concessions before resuming operations. If these have expired during the suspension period, you must apply for their extension or renewal. The CEIDG system automatically forwards information about the resumption of business only to ZUS, the Tax Office (US) and the Central Statistical Office (GUS), whilst the authorities responsible for licences do not always receive such notification. It is the entrepreneur’s responsibility to ensure the continuity of their authorisation to operate in a given sector.

When does the resumption of business operations take place automatically?

In the case of companies entered in the National Court Register (KRS), the maximum period of suspension of business activity is 24 months. Once this period has elapsed, if the management board does not submit an application for resumption, the KRS system is required – in accordance with the Act – to automatically resume the company’s business activity. By the end of 2024, this functionality had not yet been implemented, but the Ministry of Justice has announced that it will be launched in 2025. It is worth keeping an eye on the latest announcements, as automatic reinstatement may have serious tax and insurance implications – including the obligation to submit annual reports and settle accounts with the Social Insurance Institution (ZUS), even if the management board had no intention of actually resuming operations.

As evidenced by the practice of the registry courts, the enforcement proceedings they have conducted to date have proved ineffective, and automatic reinstatement is intended to resolve the problem of so-called ‘ghost companies’, suspended indefinitely. Entrepreneurs should, however, remain vigilant – after 24 months of the company’s suspension, if they do not intend to reactivate it, a decision must be made regarding its liquidation or further suspension to avoid an uncontrolled resumption of operations.

The most common mistakes when reinstating a business

In practice, business owners make several common mistakes when resuming business operations. One of the most common is failing to update details in the CEIDG – if the address, tax regime or PKD codes have changed during the suspension, these must be updated when submitting the application to resume operations. Another mistake is failing to take into account changes in social security contributions (ZUS), particularly after the end of a concessionary period or when switching to full ZUS coverage. Entrepreneurs also forget to check their VAT status, which can lead to problems when settling accounts with business partners.

Another common problem is failing to report the re-employment of staff after the business has been reactivated. If employees were deregistered from ZUS during the suspension period, it is necessary to re-register them (ZUS form ZUA/ZZA/ZCNA). Failure to complete these formalities may result in a lack of insurance cover for employees or family members. Finally, business owners often incorrectly account for income and expenses from the period of suspension – these should be included in tax returns after the business has resumed operations, rather than for the period of suspension.

Is it possible to resume business operations for just one day?

Polish law does not specify a minimum period for conducting business after resumption – resuming business operations for a single day is therefore technically possible. The regulations also do not set any limits on the number of times business operations may be resumed and suspended again within a year. However, the tax authorities may question such actions, particularly if they do not stem from genuine business needs but are purely for tax optimisation purposes (e.g. to avoid social security contributions or taxes). In practice, every reinstatement should have a business justification, and too frequent changes to the company’s status may attract the attention of the tax authorities.

It is worth noting that each resumption of business operations triggers an obligation to settle taxes and social security contributions for the period during which the business was actually operating – even if this lasted for only one day in a month. Social security contributions are paid on a pro rata basis for the days the business was active in a given month, whilst the health insurance contribution is paid for the entire month in which the business was active.

How does the process of resuming business operations work in the case of a civil partnership or commercial companies?

The procedure for resuming business activity in the case of a civil partnership differs from that for sole traders. First, all partners must notify the tax office (form NIP-2) and the Central Statistical Office (GUS) (form RG-OP) of the resumption of the partnership’s business activities; only after these formalities have been completed can the entry in the CEIDG be updated. The resumption of business activities for commercial companies (e.g. limited liability companies (sp. z o.o.), general partnerships) takes place in the National Court Register (KRS) on the basis of a resolution by the shareholders. The application is submitted via the Court Registers Portal, and information regarding the resumption of operations is then forwarded to the tax office and the Social Insurance Institution (ZUS).

In the case of partnerships, it is important to remember to register the partners as ZUS contribution payers and to re-register them for social security. The company should also ensure that its details in the National Court Register (KRS) are updated, particularly if they have changed during the period of suspension (address, composition of the management board, PKD code, etc.). Resuming operations also requires checking the validity of licences and permits if the company operates in a regulated sector.

Does resuming business operations involve any additional costs?

The procedure for resuming business activity is generally free of charge. Submitting the CEIDG-1 application does not incur any administrative or stamp duty charges if the entrepreneur acts on their own behalf and signs the documents personally. Costs arise only if a representative is used (a stamp duty of 17 zł) or if the signature needs to be notarised when the application is submitted by post. Additional expenses may arise from the need to renew licences, concessions or sector-specific permits if these have expired during the suspension period.

In the experience of ‘Firma dla Każdego’, entrepreneurs who have previously used business incubators and wish to set up their own business often decide to reactivate their sole trader status once the business begins to generate stable revenue. The business incubator model allows entrepreneurs to avoid ‘high social security contributions’ at the outset and to test their business idea without risk – and resuming business operations becomes the next step in the brand’s development.

How can you avoid problems when reactivating your business?

The most important thing is to prepare thoroughly for your return to the market – check the validity of all licences, report any changes to ZUS, update your details in CEIDG and GUS, and settle all tax liabilities. Remember also to inform your business partners and customers about the resumption of business and to prepare the relevant accounting documents (new invoices, revenue records). If you have any doubts, consult the specialists at firmadlakazdego.pl or refer to the detailed instructions on the website.

What else do you need to know about resuming business operations in 2025?

The year 2025 brings several significant changes for business owners, but the basic rules for resuming business operations remain unchanged. You can resume business operations at any time, even for just one day, but each time you must settle your taxes and social security contributions (ZUS) for the period during which the business was actually operating. Automatic resumption after 24 months applies only to companies registered in the National Court Register (KRS) – sole traders registered in the Central Register of Business Activity (CEIDG) can only resume operations upon the entrepreneur’s request.

Do not forget about the tax and social security implications – if in doubt, seek assistance from an accountancy firm or a business incubator. As the experts at Firma dla Każdego emphasise, a well-considered decision to reactivate your business and proper preparation for resuming operations will help you avoid unnecessary problems, costs and penalties from the authorities. You can find comprehensive legal and accounting support at firmadlakazdego.pl.

Furthermore, based on research by M. Jabłoński and Wioletta Kilar (‘Diversity and Dynamics of Industrial Activity in Poland in 2005–2020, 2024), despite economic upheavals such as the pandemic, the fundamental mechanisms for resuming business activity in Poland remain stable, and most companies in regions with a strong industrial base are effectively and smoothly resuming operations following a period of suspension.