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Winding up - Poland

Updated 01/2011

Legal requirements

The Act on Business Law and the Freedom of Business Act lay down the rules for the dissolution of a company by liquidation.

  • Act on Business Law polski
  • Freedom of Business Act polski

Types of liquidation

Voluntary winding-up

Most frequently, voluntary winding-up, which means the end of the business activity, is caused by long-term, unsatisfactory financial result.  In order to wind up a company, an application must be submitted to the appropriate registration body.

Compulsory winding-up

Compulsory winding-up   most often results from the company being insolvent.  When this happens, it is necessary to apply bankruptcy proceedings, as laid down in bankruptcy law.

  • Act on Bankruptcy and Reorganisation Law polski

When filing for bankruptcy is the only option left for a business owner, it pays to cut losses, initiate proceedings sooner rather than later, and move on to a new business project.

Administrative procedures

Service point for businesses

Points of single contact referred to in Article 6 of the Directive on services in the internal market enable service providers to complete formalities and procedures related to starting and providing services in a remote, electronic mode, and to obtain appropriate information and support. Under the Services Directive, service recipients can also use the contact points to obtain information on the use of services and on consumer-related matters.

Deregistration

Deregistration of a business

Registration with the Business Register is subject to deletion in the cases specified in the provisions of the Act on Business Law.          

  • Application for liquidation (notification of the cessation of business) on the form EDG-1 pdf [1 MB] polski

In order to liquidate a company registered with the National Court Register, an application should be submitted stating the legal form of the company, company name, the KRS number, the NIP tax identification number, and the number in the National Official Business Register (REGON).

  • National Court Register polski
  • Application forms used by the National Court Register polski
  • Online access to the National Court Register polski

Liquidation of a company means that it is necessary to pay its tax liabilities.

There are no fees for suspending and renewing the operation of a company.

Deregistration from social insurance

The rules of deregistration from social insurance and the relevant forms can be found on the website of the Social Security Institution.

  • Social Security Institution pdf [5 MB] polski

Documents should be submitted to the offices of the Social Security Institution responsible for the registered office of the company.

  • Branches of the Social Security Institution in Poland polski

VAT deregistration       

A taxable person who ceases to operate is required to report this fact to the head of a tax office on a VAT - Z form.  An entity registered as an EU VAT taxable person that stops handling intra-Community transactions is required to report this fact to the head of a tax office by updating the VAT - R registration form within 15 days, beginning from the day this happens.

Removal from the register of VAT taxable persons is tantamount to the removal from the register of EU VAT taxable persons handling intra-Community transaction.

  • VAT tax forms polski     Online government service

Deregistration of taxable persons subject to excise tax        

When an entity ceases trading in the field of excise goods, it is required to report this fact to the head of the relevant customs office within 7 days on the correct form.

  • Forms polski

If this fact is not reported, the head of the customs office that previously registered the entity removes it from the register ex officio.

It is also possible to deregister the payers of contributions in the Social Security Fund.

  • Important information on social insurance (Social Security Fund) polski
  • Application form to deregister a payer of contributions pdf [49 KB] polski

Check also the legislation on this topic in:

  • References

    Legal texts

    • Freedom of Business Act (Journal of Laws 2010, No 220, item 1447) polski
    • Act on Business Law (Journal of Laws 1999, No 101, item 1178) polski
    • Bankruptcy and Reorganisation Act (Journal of Laws 2009, No 175, item 1361) polski

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Further help

The Polish Chamber of Commerce offers services to businesses, and provides advice on setting up and running a business.

  • Catalogue of services the Polish Chamber of Commerce offers to businesses polski

The Polish Agency for Enterprise Development provides information on the administrative and legal aspects of running a business (including starting, running and winding up a business) in the Consultation Points of the National System of Services.

  • Information on the National System of Services polski