How to close a sole proprietorship in Poland properly?

Deregistering from CEIDG (Poland's business register) takes one online form and about a day. The trouble is everything the form does not cover: a VAT notification, VAT on the assets you still own, a last VAT file, ZUS (social security), your annual income tax return and record retention. Skip one and you can end up with penalties or contributions that keep accruing.

If you are closing a JDG (jednoosobowa działalność gospodarcza, a sole proprietorship) before the end of 2026, add one more date to the list: from 1 January 2027 even the smallest VAT payers must issue invoices in KSeF (Krajowy System e-Faktur, Poland's national e-invoicing system). Below you get the steps in order, the deadlines, one worked example and a checklist. Legal position as of 24 October 2026.

I write this as a founder of invoicing software, not as an accountant. This is not tax advice. Where a rule is disputed or depends on your situation, I point to a source and suggest you ask an accountant.

Close or suspend?

Closing means deregistering from CEIDG and ending the business. Suspending pauses it while the firm stays in the register. If you might come back within months, look at suspension. If you are done, read on.

Two things to know up front. You can file for deregistration even with unpaid debts, but closing the firm does not wipe out arrears owed to ZUS or the tax office. And CEIDG does not handle your taxes for you.

How to close a JDG: from CEIDG to ZUS

Step 1. Pick your last day of business

Decide the date. By then, issue your last sales invoices and collect cost invoices. If you hold stock or equipment, decide what you will sell before closing (more in the VAT section).

Step 2. File form CEIDG-1 to deregister

The application is free. You can file it on biznes.gov.pl or in CEIDG online (log in with Profil Zaufany, an e-ID card or a qualified signature), by post or at your municipal office. The entry is removed when the data is recorded in CEIDG, no later than the next business day after the application arrives. CEIDG passes the information on to the tax office, the statistics office (GUS) and ZUS.

Step 3. Check your ZUS deregistration

The CEIDG filing triggers deregistration from social insurance, so you normally do not file a separate form for yourself. Still, log in to PUE ZUS after a few days, confirm your status and check the final contribution return. Pay the last contribution on the usual deadline.

If you have employees, deregister each of them with form ZUS ZWUA, as a rule within 7 days of the end of their insurance.

Closing a JDG and VAT: VAT-Z, stocktake and the final JPK_V7

This is where most mistakes happen. It applies if you were an active VAT payer. If you used the small-business VAT exemption and were not registered as an active payer, VAT-Z generally does not apply to you.

VAT-Z

The duty to report that you have stopped taxable activity comes from Article 96(6) of the VAT Act (see the legal basis on the VAT-Z form; the current form is on podatki.gov.pl). Note that the provision itself sets no deadline. In practice tax offices and commentators assume 7 days from the end of taxable activity, so do not wait.

Closing stocktake (spis z natury)

Goods, materials and equipment still in the business, on which you had a right to deduct input VAT, are subject to VAT in a closing stocktake. This includes fixed assets and equipment. After you prepare the stocktake, send the tax office information about it; you do not have to announce the intention to do one (overview, in Polish).

Example. You close on 30 November. You hold goods and equipment on which you deducted VAT, with a taxable value of PLN 12,000 net. At 23% VAT, the output tax from the stocktake is PLN 2,760. You report it in the final JPK_V7. If you sell those items before closing and invoice them, the stocktake shrinks or drops to zero, and you pay VAT on the sales instead.

The final JPK_V7

You report the stocktake VAT in the JPK_V7 file for the period in which you ended the business. According to Infor's analysis the amount goes into fields K_33 and P_33:

JPK_V7M, closing period:
K_33 = output VAT on goods covered by the stocktake
P_33 = includes the amount from K_33

A monthly file is due by the 25th of the following month. Once you are removed from the VAT register you lose the right to deduct input VAT on later purchases, so book all costs from the closing period. Adjusting VAT on fixed assets bought earlier is a question for your accountant.

Income tax and records after closing

For the year you close, you file a normal annual return: PIT-36 (progressive scale), PIT-36L (19% flat tax) or PIT-28 (lump-sum tax). The deadline is 30 April of the following year, so 30 April 2027 for a business closed in 2026. How assets left in the business affect your income tax depends on your tax form and the assets, so this is a good moment for one accountant consultation.

Do not throw documents away. Keep books, invoices and returns for 5 years from the end of the year they relate to. Employee records, if you had any, are kept much longer (periods depend on the hiring date).

Closing a JDG and KSeF: what to check before the last day

KSeF changes several things right at the turn of the year:

• Since 1 February 2026, every active VAT payer receives invoices through KSeF. The smallest payers (invoiced sales up to PLN 10,000 gross per month) start issuing invoices in KSeF on 1 January 2027.

• Invoices in KSeF are stored for 10 years, so you do not have to archive them forever yourself. Before closing, still download a package of XML files and UPO confirmations for the whole period.

• Revoke permissions and tokens you gave to people or to an accounting office if the cooperation ends.

• Penalties: under current law, sanctions for KSeF errors start on 1 January 2027. The government proposes moving that to 31 December 2027 (Sejm print, commentary in Polish), but it is only a bill. Until it enters into force, the old date stands.

If you close before 1 January 2027, the last point may not touch you, but receiving invoices and archiving still do.

Checklist: closing my JDG

1. Issue your last sales invoices and collect cost invoices up to the closing date.

2. File CEIDG-1 (deregistration) and save the confirmation.

3. File VAT-Z within 7 days if you were an active VAT payer.

4. Prepare the stocktake and report the VAT in the final JPK_V7 (due by the 25th of the next month).

5. Check your ZUS deregistration in PUE ZUS and pay the last contribution; deregister any employees.

6. Download invoices (XML) and UPOs from KSeF; revoke permissions and tokens.

7. File your annual income tax return by 30 April and keep records for the required period.

Summary and next step

Closing a JDG is a dozen small obligations that must happen in the right order. The most common mistakes are forgetting VAT on remaining assets and missing the final JPK_V7. It helps when your last invoices, VAT registers and the JPK_V7 file with its UPO confirmation come from one tool, because nothing gets lost at month-end.

In Biurko you can issue an invoice with KSeF submission, keep VAT registers and generate JPK_V7. We do not replace your accountant for annual income tax or a tax book (KPiR), and I say that openly. See how it works in the 14-day free trial at biurko.io.

FAQ

Can I close my JDG if I owe ZUS or the tax office money?

Yes. Deregistering from CEIDG does not depend on paying off arrears. The debts stay, though, because a JDG has no separate legal personality and you answer for them personally. If you can, agree a payment plan with ZUS or the tax office before you close.

How much does it cost to close a business in Poland?

The CEIDG-1 deregistration is free, and so is VAT-Z. Costs appear if you hire an accounting office, or if you owe VAT on the closing stocktake or income tax for the last year. Ask your accountant for a quote before you commission anything.

What is the deadline for VAT-Z when closing a company?

Article 96(6) of the VAT Act creates the duty to report but gives no deadline. In practice 7 days from ending taxable activity is assumed. You file VAT-Z only if you were registered as an active VAT payer. The final JPK_V7 is separate, due by the 25th of the next month.

What happens to my KSeF invoices after I close a JDG?

Structured invoices stay in KSeF for 10 years. Even so, download the XML files and UPOs for the whole period before closing, so you have your own archive in case of an audit. Also revoke permissions and tokens from anyone who had access to the account.

Do I still file JPK_V7 after closing a JDG?

You file the file for your last period, including VAT from the closing stocktake. After the VAT-Z removes you from the VAT register, later returns are no longer required. If you were VAT-exempt and not an active payer, JPK_V7 does not apply to you at all.