This article is for those who are closing their JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) for good and wondering what to do with remaining stock, equipment and the car. In short: closure is filed in CEIDG within 7 days of actually ceasing activity; a VAT payer files VAT-Z within the same deadline and pays VAT on the remaining items according to an inventory (spis z natury). Anything left over from the firm and sold within 6 years of closure is subject to PIT as business income. If you are still choosing between closure and a break, start with the page close or suspend a JDG.
The closure procedure step by step
- Set the date on which activity actually ceases and complete all sales before it.
- File a CEIDG-1 for wykreślenie (deletion from the register) within 7 days of that date: free of charge, online at biznes.gov.pl, at the urząd gminy (municipal office) or by post. The US (tax office), ZUS and GUS (Statistics Poland) receive the data themselves.
- If you are a czynny podatnik VAT (active VAT payer), file VAT-Z with the urząd skarbowy within 7 days (through e-Urząd Skarbowy, e-Deklaracje, in person or by post).
- As of the closure date, draw up a spis z natury (stocktaking inventory) and a wykaz składników majątku (list of business assets).
- Deregister employees and family members from ZUS within 7 days (ZUS ZWUA, ZUS ZCNA).
- Close the cash register, pay the last taxes and contributions, and file the last returns.
Spis z natury and VAT on remaining stock
- Who draws it up. A czynny podatnik VAT. Those exempt by turnover (art. 113 of the ustawa o VAT, the VAT Act) do not draw up a spis for VAT.
- What is included. Goods, materials, equipment and fixed assets that remain in the firm and on whose purchase there was a right to deduct VAT, even if you did not use the deduction.
- How to value it. At the purchase price of the same goods on the closure date, in effect the market price; if the price has not changed, at the invoice price.
- Where and when. VAT at the rate for each item is shown in the last JPK_V7 for the period in which you closed. Information on the spis, its value and the amount of VAT must be submitted to the US no later than the day that JPK is filed. If you have sold everything, 0 zł is stated.
- Adjustment. For fixed assets worth more than 15 000 zł whose 5-year period (10-year for real estate) has not ended, a korekta VAT (VAT adjustment) under art. 91 may be needed.
- After closure. Goods from the inventory can be sold within 12 months without VAT, if the VAT on the inventory has been paid (art. 14 ust. 7).
Assets after closure: the 6-year rule
Under any form of taxation, a wykaz składników majątku (date of purchase, wartość początkowa (initial value), depreciation) is drawn up as of the closure date; it is not sent to the US. On the tax scale and liniowy with a KPiR (revenue and expense ledger), a spis z natury for PIT is also needed: it must be valued within 14 days, it becomes the last entry in the KPiR and is taken into account in the annual PIT-36 or PIT-36L.
- Selling the remaining assets earlier than 6 years, counting from the 1st day of the month after closure, is business income, even though the firm no longer exists.
- Tax scale and liniowy: income is the sale price minus the undepreciated value. The advance payment is made under the last form of taxation, and the income is shown in the PIT-36 or PIT-36L for the year of the sale.
- Ryczałt: 3% of revenue from the sale of movable assets and 10% for real estate, except residential, in the PIT-28 for the year of the sale.
- After 6 years the sale is not taxed, if it is not connected with a new business.
The car in the firm and on lease
- Your own car among fixed assets becomes personal property after closure and goes into the wykaz. If there was a right to deduct VAT on purchase, it is also included in the spis z natury for VAT.
- The sale of such a car within 6 years is subject to PIT under the rules above. So before closure it is worth comparing: sell it while still in the firm with an invoice, or keep it, pay VAT under the inventory and sell it later.
- A leased car does not belong to you and is not included in the inventory. The contract does not end by itself: it is transferred to another person (cesja, assignment), bought out or terminated under its terms.
- A leased car bought out into personal ownership and sold earlier than 6 years from the 1st day of the month after the buyout gives business income even after closure (art. 10 ust. 2 pkt 4 and art. 14 ust. 2 pkt 19 of the ustawa o PIT, the PIT Act).
The last PIT, ZUS, the cash register and KSeF
- PIT. The last advance payment or ryczałt is paid by the 20th day after the month or quarter of closure; the annual PIT-36, PIT-36L or PIT-28 is filed from 15 February to 30 April of the following year.
- ZUS. Social contributions for the last month are proportional; składka zdrowotna is paid in full. The annual reconciliation for the year of closure is filed in the ZUS DRA for April of the following year by 20 May; see składka zdrowotna 2026.
- Cash register. A daily fiscal report on the last day, then a serwisant (service technician) reads the fiscal memory. His protocol with the report and the application to deregister the cash register are filed with the US within 5 days. If you received relief for buying the cash register and close earlier than 3 years from the start of using it, the relief will have to be repaid (art. 111 ust. 6 of the ustawa o VAT).
- KSeF. There is no need to deregister separately. Invoices are stored in KSeF (the National e-Invoicing System) for 10 years from the end of the year of issue. Revoke the permissions granted to the bureau when the settlements are finished.
How long to keep documents
Books, invoices, the spis z natury and returns are kept for 5 years from the end of the year in which the tax payment deadline expired. Tax for 2026 is paid by 30 April 2027, so the documents for 2026 are kept until the end of 2032.
Example: closure on 30 June 2026
A teaching example, not a client case. A JDG on liniowy, a czynny podatnik VAT with a monthly JPK.
- Remaining items. Goods in stock bought for 4 000 zł netto, the price has not changed: VAT at 23% = 920 zł. A laptop bought in 2025 for 6 000 zł netto; the same one now costs 3 500 zł netto: VAT 805 zł. Payable under the inventory: 1 725 zł.
- Deadlines. CEIDG-1 and VAT-Z by 7 July, the last PIT advance payment by 20 July, the JPK_V7M for June with VAT under the inventory and the information on the spis by 25 July, the PIT-36L for 2026 by 30 April 2027.
- Sale after closure. In December 2026 the laptop is sold for 2 000 zł. It cost less than 10 000 zł and was expensed immediately, so the whole income is taxed at 19%: 380 zł, with the advance payment by 20 January 2027. There is no VAT on this sale: the item was in the inventory, and less than 12 months have passed.
Frequently asked questions
Can I close a JDG that is currently suspended?
Yes, the same CEIDG-1 application for wykreślenie is filed. VAT obligations depend on the length of the break: after 6 months the US has already removed you from the VAT register. The rules on breaks are in the article suspending a JDG.
Can a JDG be closed retroactively?
The application states the date on which activity actually ceased, and it may be earlier than the day of filing. But the application must be filed within 7 days of that date, and there must be no invoices or revenue after it.
Do I need a spis z natury if I am exempt from VAT?
For VAT, no. If you kept a KPiR on the tax scale or liniowy, a spis z natury for PIT is still needed. On ryczałt only a wykaz składników majątku is drawn up.
We close JDGs for clients: we file CEIDG-1 and VAT-Z, draw up the spis z natury and the wykaz składników majątku, calculate VAT under the inventory and prepare the last returns: close or suspend a JDG. We keep the books up to closure as part of the service accounting for a JDG. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: podatki.gov.pl: zakończenie działalności gospodarczej, podatki.gov.pl: likwidacja działalności PIT, biznes.gov.pl: spis z natury dla celów VAT, biznes.gov.pl: jak zakończyć jednoosobową działalność.
