🔹 Introduction
Suspension of business is a legal option for temporarily discontinuing business operations without having to close the company. It may be useful in cases of:
- lack of clients or orders,
- prolonged illness, maternity leave,
- overseas travel,
- the desire to avoid costs (e.g. ZUS contributions).
It does not lead to liquidation of the business, but temporarily suspends obligations towards ZUS and authorities.
🔸 1. When can you suspend your sole proprietorship (JDG)?
The entrepreneur can suspend their business if:
✅ they do not employ any employees under labor contracts (contractors do not pose a hindrance),
✅ they have an active business registered in the CEIDG,
✅ they submit the application before the suspension date or no later than on the day of suspension.
📌 You can suspend your business even for 1 day or indefinitely.
🔸 2. How long can the suspension last?
- from 30 days up to indefinitely.
📌 We remind ourselves that during the suspension, the ZUS grace period continues to decrease.
📌 If you forget to resume business, CEIDG does not automatically expire the entry – the JDG still exists, but does not operate operationally.
🔸 3. How to apply for suspension?
✅ Possible forms:
- online via www.biznes.gov.pl – login using trusted profile or e-ID,
- at the city/commune office,
- by mail (with a notarially certified signature).
✅ Step by step (online):
- Go to biznes.gov.pl,
- Log in with your trusted profile,
- Select the option “Application for a change of entry”,
- Indicate the suspension date (it can be current or future),
- Confirm and sign electronically.
📌 Confirmation is sent by email, and the business status in CEIDG changes immediately.
🔸 4. What happens after suspension?
- ZUS - No social and health contributions (unless you pay for health voluntarily)
- Tax Office (US) - No PIT advances or VAT declarations for the months of suspension
- Invoices and revenues - No issuing invoices or conducting sales is allowed
- Costs - You can settle fixed costs (e.g., leasing, subscriptions)
- Bank account - It remains operational, but new revenues should not be incoming
- PFRON, PPK - No reporting obligations
🔸 5. What can you do despite the suspension?
Despite the suspension you can:
✅ accept payments for services/goods sold before the suspension,
✅ settle obligations and invoices from before the suspension,
✅ conduct court and debt recovery proceedings,
✅ sell company assets (e.g., computer, car),
✅ undergo tax or ZUS inspections.
📌 However, you are not allowed to provide services, sell or buy goods for profit.
🔸 6. How to resume business?
Resuming business is done in the same way as suspension – through:
- CEIDG online,
- the city/commune office,
- by mail.
📌 You can specify a specific resumption date, even retroactively (up to 30 days).
📚 Legal basis
- Entrepreneurs' Law – art. 23–24
- Social Insurance System Act
- VAT and PIT Act – obligations during the suspension period
- CEIDG – instructions and forms
✏️ Summary
Can I suspend my business without a reason? - ✅ Yes
Do I have to report the suspension to ZUS/US separately? - ❌ No, CEIDG transfers the data automatically
Do I have to pay ZUS during the suspension? - ❌ No, unless you report a voluntary health contribution
Can I buy something “for the company”? - ❌ No, if it would serve further business operations
Can I issue an invoice after suspension? - ❌ No, even with a deferred payment date