{"id":6302,"date":"2026-05-06T12:01:43","date_gmt":"2026-05-06T10:01:43","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=6302"},"modified":"2026-05-06T12:01:43","modified_gmt":"2026-05-06T10:01:43","slug":"zawieszenie-dzialalnosci-spolki-z-o-o-w-2026-roku-procedura-skutki-podatkowe-i-ile-razy-mozna-zawieszac-firme","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/","title":{"rendered":"Suspending a&nbsp;Polish sp. z&nbsp;o.o. in 2026 \u2014 procedure, tax consequences, and how many times you can do it"},"content":{"rendered":"<p><\/p>\n<article>\n<p>Suspending a&nbsp;Polish limited liability company (sp. z&nbsp;o.o.) is a&nbsp;legal way to pause business operations without dissolving the company. A Polish LLC can be suspended for a&nbsp;minimum of 30 days and a&nbsp;maximum of 24 months by filing an electronic application with the National Court Register (KRS). During suspension, the company stops paying CIT advance payments, is exempt from filing VAT returns (provided no taxable activities occur), and has no ZUS obligations \u2014 but must still maintain <a href=\"https:\/\/progressholding.pl\/en\/\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Professional accountant in Poland - Expert accounting &amp; bookkeeping services\">accounting<\/a> records and submit an annual financial statement.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#who-can-suspend-a-polish-llc\" >Who can suspend a&nbsp;Polish LLC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#how-to-suspend-a-polish-llc-step-by-step-in-2026\" >How to suspend a&nbsp;Polish LLC step by step in 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#step-1-%e2%80%94-board-resolution-on-suspension\" >Step 1 \u2014 board resolution on suspension<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#step-2-%e2%80%94-declaration-of-no-employees\" >Step 2 \u2014 declaration of no employees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#step-3-%e2%80%94-online-filing-through-the-prs-portal\" >Step 3 \u2014 online filing through the PRS portal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#step-4-%e2%80%94-entry-in-the-krs\" >Step 4 \u2014 entry in the KRS<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#how-long-can-you-suspend-a-polish-llc-and-how-many-times\" >How long can you suspend a&nbsp;Polish LLC and how many times?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#what-are-the-tax-consequences-of-suspending-a-polish-llc\" >What are the tax consequences of suspending a&nbsp;Polish LLC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#corporate-income-tax-cit-during-suspension\" >Corporate income tax (CIT) during suspension<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#vat-during-suspension\" >VAT during suspension<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#zus-social-insurance-obligations\" >ZUS social insurance obligations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#obligations-that-continue-during-suspension\" >Obligations that continue during suspension<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#what-can-a-suspended-polish-llc-still-do\" >What can a&nbsp;suspended Polish LLC still do?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#how-to-resume-business-activities\" >How to resume business activities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#what-we-see-in-practice-%e2%80%94-experience-from-progress-holding\" >What we see in practice \u2014 experience from Progress Holding<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#annual-financial-statements-and-suspension\" >Annual financial statements and suspension<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#can-a-polish-llc-be-suspended-indefinitely\" >Can a&nbsp;Polish LLC be suspended indefinitely?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#does-a-suspended-polish-llc-have-to-pay-vat\" >Does a&nbsp;suspended Polish LLC have to pay VAT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#does-a-suspended-llc-have-to-maintain-accounting-records\" >Does a&nbsp;suspended LLC have to maintain accounting records?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#does-suspending-a-polish-llc-require-shareholder-approval\" >Does suspending a&nbsp;Polish LLC require shareholder approval?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/#what-happens-if-i-forget-to-resume-after-24-months\" >What happens if I forget to resume after 24 months?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"who-can-suspend-a-polish-llc\"><\/span>Who can suspend a&nbsp;Polish LLC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A sp. z&nbsp;o.o. can suspend its activities only if it has <strong>no employees on employment contracts<\/strong> at the time of filing. This is a&nbsp;strict legal requirement under Article 23 of the Polish Entrepreneurs&#8217; Law Act of 6 March 2018 (<a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20180000646\" target=\"_blank\" rel=\"noopener\">Journal of Laws 2018, item 646<\/a>).<\/p>\n<p>The restriction applies to persons employed under:<\/p>\n<ul>\n<li>employment contracts,<\/li>\n<li>appointment,<\/li>\n<li>nomination,<\/li>\n<li>cooperative employment agreements.<\/li>\n<\/ul>\n<p>Contractors working under civil law agreements (mandate contracts or specific-task contracts) do <strong>not<\/strong> block suspension. At Progress Holding, we regularly see foreign business owners assume that any type of cooperation prevents suspension \u2014 that is one of the most common misconceptions we encounter before filing the KRS application.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-suspend-a-polish-llc-step-by-step-in-2026\"><\/span>How to suspend a&nbsp;Polish LLC step by step in 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The procedure consists of two stages: a&nbsp;board resolution and an electronic filing with the KRS through the Court Register Portal (Portal Rejestr\u00f3w S\u0105dowych \u2014 PRS).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-1-%e2%80%94-board-resolution-on-suspension\"><\/span>Step 1 \u2014 board resolution on suspension<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The management board adopts a&nbsp;resolution specifying the company&#8217;s details (KRS number, NIP, registered address), the start date of suspension, and the intended duration. All board members must sign the resolution in accordance with the company&#8217;s representation rules. You do not need to declare the full 24-month maximum upfront \u2014 stating the start date is sufficient.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-2-%e2%80%94-declaration-of-no-employees\"><\/span>Step 2 \u2014 declaration of no employees<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You must attach a&nbsp;signed declaration confirming that the company has no employees within the meaning of the Polish Labour Code. The document can be a&nbsp;scanned signed copy or a&nbsp;file with a&nbsp;qualified electronic signature.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-3-%e2%80%94-online-filing-through-the-prs-portal\"><\/span>Step 3 \u2014 online filing through the PRS portal<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The suspension application must be submitted exclusively online through the <a href=\"https:\/\/prs.ms.gov.pl\/\" target=\"_blank\" rel=\"noopener\">Court Register Portal (PRS)<\/a>, signed with a&nbsp;trusted profile (Profil Zaufany) or a&nbsp;qualified electronic signature. Filing is <strong>free of charge<\/strong> \u2014 there is no court fee. The KRS automatically notifies the Social Insurance Institution (ZUS) and the tax authority \u2014 no separate notifications are required.<\/p>\n<p>Suspension takes effect on the date indicated in the application, which cannot be earlier than the filing date. Unlike sole traders registered in CEIDG, a&nbsp;sp. z&nbsp;o.o. <strong>cannot backdate its suspension<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"step-4-%e2%80%94-entry-in-the-krs\"><\/span>Step 4 \u2014 entry in the KRS<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The suspension is recorded in section 6 of the commercial register. It is not announced in the Court and Commercial Gazette. The registry court typically processes the application within a&nbsp;few business days.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-long-can-you-suspend-a-polish-llc-and-how-many-times\"><\/span>How long can you suspend a&nbsp;Polish LLC and how many times?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A sp. z&nbsp;o.o. can be suspended for between <strong>30 days and 24 months<\/strong> per application. There is no legal limit on the number of times a&nbsp;company can be suspended \u2014 after each 24-month period you can file a&nbsp;new suspension application immediately.<\/p>\n<p>If no resumption application is filed before the 24-month period expires, the KRS automatically reinstates the company&#8217;s active status by operation of law. From that date, all tax and administrative obligations resume.<\/p>\n<p>A practical approach we use at Progress Holding for seasonal or restructuring companies is to resume activities for a&nbsp;single day after 24 months and immediately file a&nbsp;new suspension. This is fully compliant with Polish law and allows a&nbsp;company to remain dormant indefinitely without liquidation.<\/p>\n<table>\n<caption>Key parameters for suspending a&nbsp;Polish LLC \u2014 2026 overview<\/caption>\n<thead>\n<tr>\n<th>Parameter<\/th>\n<th>Rule \/ Value<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Minimum suspension period<\/td>\n<td>30 days<\/td>\n<\/tr>\n<tr>\n<td>Maximum suspension period<\/td>\n<td>24 months<\/td>\n<\/tr>\n<tr>\n<td>Number of suspensions allowed<\/td>\n<td>Unlimited \u2014 can be repeated<\/td>\n<\/tr>\n<tr>\n<td>Condition<\/td>\n<td>No employees on employment contracts<\/td>\n<\/tr>\n<tr>\n<td>Filing method<\/td>\n<td>Online only \u2014 Court Register Portal (PRS)<\/td>\n<\/tr>\n<tr>\n<td>Filing fee<\/td>\n<td>Free of charge<\/td>\n<\/tr>\n<tr>\n<td>Backdating<\/td>\n<td>Not permitted<\/td>\n<\/tr>\n<tr>\n<td>Automatic resumption<\/td>\n<td>After 24 months (by operation of law)<\/td>\n<\/tr>\n<tr>\n<td>Legal basis<\/td>\n<td>Art. 23, Entrepreneurs&#8217; Law Act (Journal of Laws 2018, item 646)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-tax-consequences-of-suspending-a-polish-llc\"><\/span>What are the tax consequences of suspending a&nbsp;Polish LLC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>During suspension, a&nbsp;sp. z&nbsp;o.o. is exempt from paying monthly CIT advance payments for the full months covered by suspension. Any income or costs arising during that period (within the scope of permitted activities) are included in the annual CIT-8 tax return.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"corporate-income-tax-cit-during-suspension\"><\/span>Corporate income tax (CIT) during suspension<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No monthly CIT advance payments are due for full months of suspension. If the company earns income during suspension \u2014 for example from selling a&nbsp;fixed asset or receiving bank interest \u2014 those amounts are reported in the annual tax return. Depreciation on fixed assets that are not in use due to suspension is <strong>suspended<\/strong> \u2014 no depreciation charges accrue during that period.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"vat-during-suspension\"><\/span>VAT during suspension<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A suspended company is not required to file VAT returns (JPK_V7M or JPK_V7K) for full reporting periods covered by the suspension, provided no taxable transactions occur. The filing obligation remains in the following cases:<\/p>\n<ul>\n<li>the suspension does not cover a&nbsp;full reporting period (e.g. suspended mid-month),<\/li>\n<li>the company makes intra-EU acquisitions of goods,<\/li>\n<li>the company imports services from foreign suppliers,<\/li>\n<li>the company is required to make a&nbsp;VAT input tax correction.<\/li>\n<\/ul>\n<p>Suspension does not automatically deregister the company as a&nbsp;VAT taxpayer, but the tax authority may remove it from the VAT register after a&nbsp;prolonged period of inactivity. Upon resumption, the company is reinstated as an active VAT payer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"zus-social-insurance-obligations\"><\/span>ZUS social insurance obligations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A sp. z&nbsp;o.o. as a&nbsp;legal entity is not itself a&nbsp;ZUS contributor unless it employs staff. Suspension eliminates any current ZUS reporting obligations. The KRS automatically notifies ZUS of the suspension \u2014 no separate action is required.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"obligations-that-continue-during-suspension\"><\/span>Obligations that continue during suspension<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Suspension does not eliminate all compliance requirements. A suspended sp. z&nbsp;o.o. must still:<\/p>\n<ul>\n<li>maintain full accounting records (double-entry <a href=\"https:\/\/progressholding.pl\/en\/usluga\/bookkeeping-services\/\" data-internallinksmanager029f6b8e52c=\"8\" title=\"bookkeeping services\">bookkeeping<\/a> remains mandatory),<\/li>\n<li>prepare and file the annual financial statement with the KRS,<\/li>\n<li>pay property tax and vehicle tax where applicable,<\/li>\n<li>participate in court, administrative, and tax proceedings relating to pre-suspension activities,<\/li>\n<li>settle obligations arising from contracts signed before suspension.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-can-a-suspended-polish-llc-still-do\"><\/span>What can a&nbsp;suspended Polish LLC still do?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>During suspension, a&nbsp;sp. z&nbsp;o.o. cannot conduct current business operations or generate operating revenue. Polish law does however permit a&nbsp;defined set of protective activities.<\/p>\n<p>Permitted activities during suspension (Art. 25(2), Entrepreneurs&#8217; Law Act):<\/p>\n<ul>\n<li>actions necessary to preserve or secure the source of income,<\/li>\n<li>collecting receivables and settling liabilities from contracts signed before suspension,<\/li>\n<li>selling the company&#8217;s own fixed assets and equipment,<\/li>\n<li>participating in court, tax, and administrative proceedings,<\/li>\n<li>earning financial income (e.g. bank interest, dividends from holdings).<\/li>\n<\/ul>\n<p>We have handled dozens of consultations where clients asked whether they could sign a&nbsp;new contract or accept a&nbsp;deposit payment during suspension. The answer is no \u2014 such actions constitute actual business activity and may be challenged by the tax authorities.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-resume-business-activities\"><\/span>How to resume business activities<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Resumption is filed the same way as suspension \u2014 through the Court Register Portal. The board adopts a&nbsp;resumption resolution and files the electronic application. The resumption date cannot be earlier than the filing date.<\/p>\n<p>Once reinstated, the company is subject to all obligations: it must file tax returns, becomes an active VAT taxpayer again, and may hire employees. Any income or costs that arose during suspension are included in the first annual settlement following resumption, or in the tax year in which the suspension occurred.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-we-see-in-practice-%e2%80%94-experience-from-progress-holding\"><\/span>What we see in practice \u2014 experience from Progress Holding<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on advising hundreds of Polish LLCs at Progress Holding, we see recurring scenarios where suspension delivers real financial savings \u2014 and cases where a&nbsp;hasty suspension decision creates unnecessary problems.<\/p>\n<p><strong>The most common reasons our clients suspend their companies:<\/strong><\/p>\n<ul>\n<li>seasonal business cycles (tourism, construction),<\/li>\n<li>waiting for a&nbsp;tender result or contract signature,<\/li>\n<li>restructuring the ownership structure or changing the business profile,<\/li>\n<li>the main shareholder relocating abroad temporarily,<\/li>\n<li>a 2\u20134 month gap in orders while fixed costs continue.<\/li>\n<\/ul>\n<p><strong>The most frequent mistakes we observe:<\/strong><\/p>\n<ul>\n<li>Filing for suspension without first terminating employment contracts \u2014 the application is rejected.<\/li>\n<li>Failing to submit the annual financial statement for the year in which the company was partially active \u2014 the KRS imposes a&nbsp;fine.<\/li>\n<li>Signing new commercial contracts and issuing invoices during suspension \u2014 risk of tax penalties and criminal liability.<\/li>\n<li>Believing that suspension eliminates the bookkeeping obligation \u2014 a&nbsp;sp. z&nbsp;o.o. always requires full accounting records.<\/li>\n<\/ul>\n<p>Progress Holding provides full accounting support for Polish LLCs both during active operations and throughout any suspension period. We maintain your accounting records, track statutory deadlines, and represent you before Polish authorities. Contact us to discuss the best plan for your company \u2014 <a href=\"https:\/\/progressholding.pl\/cennik\/\" target=\"_blank\" rel=\"noopener\">see our service pricing<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"annual-financial-statements-and-suspension\"><\/span>Annual financial statements and suspension<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A sp. z&nbsp;o.o. must prepare and submit an annual financial statement for every financial year, regardless of whether the company was active or suspended throughout that year. The statement is drawn up as at 31 December of the financial year.<\/p>\n<p>A company suspended from 1 January for the entire year is still legally required to prepare and file a&nbsp;financial statement with the KRS. In our experience at Progress Holding, the most common issue is management forgetting to file the statement for the year of suspension \u2014 resulting in a&nbsp;compulsory enforcement notice from the registry court.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"can-a-polish-llc-be-suspended-indefinitely\"><\/span>Can a&nbsp;Polish LLC be suspended indefinitely?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No \u2014 the maximum single suspension period is 24 months. However, there is no legal limit on the number of suspensions. After 24 months you resume (or are reinstated automatically) and can immediately file a&nbsp;new suspension application.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-suspended-polish-llc-have-to-pay-vat\"><\/span>Does a&nbsp;suspended Polish LLC have to pay VAT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Generally no \u2014 the company does not file JPK_V7 returns for full months of suspension, provided no taxable activities occur. The obligation to file reappears if the suspension does not cover a&nbsp;full reporting period, or if the company imports services or makes intra-EU goods acquisitions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-suspended-llc-have-to-maintain-accounting-records\"><\/span>Does a&nbsp;suspended LLC have to maintain accounting records?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes \u2014 a&nbsp;sp. z&nbsp;o.o. is unconditionally required to maintain full double-entry accounting records throughout the entire financial year, regardless of suspension. This obligation arises from the Polish Accounting Act of 29 September 1994 and cannot be waived.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-suspending-a-polish-llc-require-shareholder-approval\"><\/span>Does suspending a&nbsp;Polish LLC require shareholder approval?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Suspension is a&nbsp;management board decision \u2014 a&nbsp;board resolution is sufficient. However, the articles of association may require shareholder approval for this type of decision. Always check your company&#8217;s articles before filing.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-happens-if-i-forget-to-resume-after-24-months\"><\/span>What happens if I forget to resume after 24 months?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The KRS automatically reinstates the company&#8217;s active status by operation of law \u2014 with no penalties. From the date of automatic resumption, all tax and administrative obligations apply. If you want to extend the suspension, file a&nbsp;new application before the 24 months expire or immediately after automatic resumption.<\/p>\n<p>Suspending a&nbsp;Polish LLC is an effective cost-reduction tool during a&nbsp;difficult period \u2014 but it does not eliminate accounting and financial reporting obligations. The key takeaway is simple: suspension done correctly saves money; suspension done without expert guidance can generate tax arrears and penalties. Need professional support? Contact Progress Holding at <a href=\"tel:+48603232418\">+48 603 232 418<\/a> or by email at <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Suspending a&nbsp;Polish limited liability company (sp. z&nbsp;o.o.) is a&nbsp;legal way to pause business operations without dissolving the company. A Polish LLC can be suspended for a&nbsp;minimum of 30 days and a&nbsp;maximum of 24 months by filing an electronic application with the National Court Register (KRS). During suspension, the company stops paying CIT advance payments, is [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":6303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"How to suspend a Polish LLC (sp. z o.o.): step-by-step KRS procedure, tax effects on VAT &amp; CIT, and how many times you can suspend your company in 2026.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Leszek Woronowicz\"\/>\n\t<meta name=\"yandex-verification\" content=\"64c0afe43e6d5416\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/progressholding.pl\/en\/suspending-a-polish-sp-z-o-o-in-2026-procedure-tax-consequences-and-how-many-times-you-can-do-it\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Progress Holding - Progress Holding prowadzi szeroki zakres us\u0142ug dla firm. 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