The liquidation is reported to the Commune Office appropriate for the place of business on the CEIDG-1 form (for companies, additionally CEIDG-SC). If the taxpayer was also a VAT payer, complete the VAT-Z form, which informs about the cessation of activities subject to tax on goods and services, which is then delivered to the appropriate tax office.
Additional obligations of the entrepreneur:
- preparation of a physical inventory of commercial goods as at the date of liquidation,
- information about the physical inventory made, the value determined on its basis and the amount of tax due should be attached to the tax return for the period including the date of dissolution of the company or cessation of taxable activities,
- taxation of the remaining assets as at the date of liquidation of assets takes place only upon the disposal of these components for consideration (the entrepreneur is obliged to prepare a list of assets remaining on the date of liquidation of economic activity, which is not submitted to the tax office but remains in his documents).