How to Close a Company in Poland – Sole Proprietorship vs LLC (2025 Guide)

Closing a company in Poland isn’t as easy as clicking a button—it involves multiple formalities, especially when it comes to taxation, documentation, and court proceedings. Whether you’re shutting down a one-man business (JDG) or liquidating a limited liability company (sp. z o.o.), this guide walks you through every essential step.

Sole proprietorships are relatively simple to close, but you still need to do it by the book. Here’s what the process involves:

1. File for Closure via CEIDG: Submit an application to remove your JDG from the Central Register of Economic Activities (CEIDG). This can be done online using a qualified signature or ePUAP.
2. Inform ZUS and Tax Office: Notify the Social Insurance Institution (ZUS) and your local tax office. You may also need to deregister VAT if you were a VAT payer.
3. Final Tax Settlements: Prepare your final PIT-36 or PIT-36L declaration and VAT summary (if applicable).
4. Inventory and Asset Disposal: Report inventory and document what happens to company assets.

Once everything is submitted and confirmed, the business will be officially closed.

Liquidating a limited liability company is a much more formal process and usually takes 6–8 months. Here’s what to expect:

1. Shareholders' Resolution: The shareholders must pass a resolution to dissolve the company and appoint a liquidator (or multiple).
2. Notify the National Court Register (KRS): Submit the resolution and the application for liquidation to the KRS along with financial documentation.
3. Appoint a Liquidator: This can be one of the directors, a shareholder, or an external party (required in some complex cases).
4. Tax and Legal Settlements:

• Pay off debts to contractors, banks, and tax authorities.
• Finalize payroll and ZUS for any employees.
• Prepare a final financial statement.

1. Asset Distribution: Any remaining assets or profits must be distributed to shareholders after a mandatory 6-month waiting period.
2. Close Bank Accounts and VAT: Shut down your corporate bank account and deregister from VAT.
3. Final KRS Application: Submit documents for final deletion from the KRS.

Residence Angels provides comprehensive support for business dissolution—whether you're closing a one-man firm or winding down an LLC. We help with tax filings, court submissions, translations, and liquidator appointments.