Automatic entry in the National Court Register on the resumption of business activity

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The Entrepreneurs' Law Act is one of the most important acts included in the so-called Business constitution. It entered into force on April 30, 2018. It regulates, inter alia, issues related to running a business. However, the greatest doubt is raised by the automatic entry in the National Bank of Poland about the resumption of operations, which is to come into force in February 2019. Let's see what it will be about!

Suspension of activities in commercial companies

An entrepreneur operating in the form of a commercial company may suspend its activity for a period from 30 days (or the number of days in February) to 24 months. Information on the suspension of activities is indicated in the register of entrepreneurs on the KRS-Z62 form along with the resolution of the partners of the partnership or the management board of the capital company regarding the suspension and the declaration of not employing any employees. Documents relating to the suspension should be submitted to the commercial court appropriate for a given company.

Important!

Submitting an application for entry of information on the suspension of business activity is free of court fees.

Additionally, when the entrepreneur has decided to suspend the activity, he will have to submit the application to:

  • Central Statistical Office,

  • tax office,

  • ZUS - deregistering the contribution payer using the ZUS ZWPA form and the ZUS ZWUA form (deregistration from insurance).

The above-mentioned applications are submitted in a "one-stop shop", where taxpayers deliver their applications in person to the competent court branch. However, if the applications are submitted electronically, you must send them to the appropriate offices yourself. In addition, you should remember to inform the head of the tax office about the suspension of activities in writing no later than 7 days from the date of submitting the application to the National Court Register.

After the entry into force of the Entrepreneurs' Law, the provisions regulating the entry of information on the suspension or resumption of activities will be governed by the Act of August 20, 1997 on the National Court Register.

Entrepreneurs' law - automatic entry in the National Register of Companies for business resumption

The upcoming act of March 6, 2018, Entrepreneurs' Law, will be almost fully effective from April 30, 2018. However, one provision, namely Art. 24 sec. 6, will not enter into force until February 1, 2019. What scope will it regulate? Well, according to its wording: In the case of an entrepreneur entered in the register of entrepreneurs of the National Court Register, the period of suspension of economic activity lasts no longer than until the day preceding the day on whichautomatic entry of information in the National Court Register on renewed business activity it will operate on the terms specified in the Act of August 20, 1997 on the National Court Register (Journal of Laws of 2017, items 700, 1089 and 1133 and of 2018, item 398).

In other words, an entrepreneur registered in the National Court Register will be able to suspend their activity until the date on which information is automatically entered in the National Court Register on the resumption of activity. How such an automatic entry will look like is not yet known. The provisions in the Act on the National Court Register have not changed significantly in this respect.

Important!

From February 1, 2019, Art. 20d of the Act on the National Court Register will provide that:

If the application for automatic entry of information in the National Court Register on the re-performance of economic activity is not submitted before the expiry of the period of 24 months from the date of suspension of economic activity, the entry of information on the resumption of economic activity shall take place on the next day after the expiry of the period of 24 months from the date of suspension of economic activity by automatic inclusion in the register of entrepreneurs.

Therefore, it is currently possible for entrepreneurs entered into the National Court Register to suspend for the period specified in the application, within a period not shorter than 30 days. Activities may be suspended for a maximum of 24 months.

Attention!

An entrepreneur entered into CEIDG will be able, pursuant to Art. 23 sec. 1 of the Act on Entrepreneurs' Law, suspend business activity for an indefinite or specified period, however not shorter than 30 days.