{"id":21338,"date":"2025-11-18T14:03:46","date_gmt":"2025-11-18T13:03:46","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=21338"},"modified":"2026-07-08T14:10:29","modified_gmt":"2026-07-08T12:10:29","slug":"zawieszenie-i-wznowienie-dzialalnosci-gospodarczej","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zawieszenie-i-wznowienie-dzialalnosci-gospodarczej","title":{"rendered":"Zawieszenie i wznowienie dzia\u0142alno\u015bci gospodarczej &#8211; poradnik"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21338\" class=\"elementor elementor-21338\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-be56409 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be56409\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9070569\" data-id=\"9070569\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d61957d elementor-widget elementor-widget-text-editor\" data-id=\"d61957d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Prowadzenie w\u0142asnej firmy to nie tylko satysfakcja, ale tak\u017ce obowi\u0105zki i odpowiedzialno\u015b\u0107. Zdarza si\u0119, \u017ce przedsi\u0119biorca staje przed konieczno\u015bci\u0105 czasowego wstrzymania dzia\u0142alno\u015bci \u2013 z powod\u00f3w finansowych, osobistych czy organizacyjnych. Prawo daje mo\u017cliwo\u015b\u0107<\/span><b> zawieszenia dzia\u0142alno\u015bci gospodarczej bez konieczno\u015bci jej likwidacji<\/b><span style=\"font-weight: 400;\">, co pozwala odci\u0105\u017cy\u0107 bud\u017cet i zyska\u0107 czas na podj\u0119cie decyzji o przysz\u0142o\u015bci firmy. W artykule znajdziesz<\/span><b> zasady zawieszenia i wznowienia dzia\u0142alno\u015bci <\/b><span style=\"font-weight: 400;\">\u2013 kto mo\u017ce z skorzysta\u0107 z tej opcji, jakie s\u0105 skutki podatkowe i ubezpieczeniowe oraz jak krok po kroku przej\u015b\u0107 przez ca\u0142y proces.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fb27e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fb27e4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0de881f\" data-id=\"0de881f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed0d71b elementor-widget elementor-widget-heading\" data-id=\"ed0d71b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na czym polega zawieszenie dzia\u0142alno\u015bci gospodarczej?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11386e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11386e8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3072813\" data-id=\"3072813\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ccf8dcd elementor-widget elementor-widget-text-editor\" data-id=\"ccf8dcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zawieszenie dzia\u0142alno\u015bci gospodarczej<\/b><span style=\"font-weight: 400;\"> to forma czasowej przerwy w prowadzeniu firmy, kt\u00f3ra nie wymaga jej likwidacji. Decyduj\u0105c si\u0119 na ten krok nie mo\u017cemy sprzedawa\u0107 towar\u00f3w ani \u015bwiadczy\u0107 us\u0142ug. Zachowujemy jednak prawo do wykonywania dzia\u0142a\u0144 zwi\u0105zanych z zabezpieczeniem \u017ar\u00f3d\u0142a przychod\u00f3w. Oznacza to, \u017ce w okresie zawieszenia mo\u017cemy np. regulowa\u0107 zobowi\u0105zania powsta\u0142e przed zawieszeniem, przyjmowa\u0107 nale\u017cno\u015bci, a tak\u017ce sprzedawa\u0107 \u015brodki trwa\u0142e czy wyposa\u017cenie firmy. Najwa\u017cniejsz\u0105 zalet\u0105 tej procedury jest ograniczenie koszt\u00f3w. <\/span><b>W okresie zawieszenia dzia\u0142alno\u015bci gospodarczej jeste\u015bmy zwolnieni z obowi\u0105zku op\u0142acania sk\u0142adek ZUS oraz podatku dochodowego<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"> w formie miesi\u0119cznych zaliczek, rycza\u0142tu czy karty podatkowej. W ten spos\u00f3b mo\u017cemy odci\u0105\u017cy\u0107 bud\u017cet firmy i zyska\u0107 czas na podj\u0119cie decyzji dotycz\u0105cej jej przysz\u0142o\u015bci.<\/span> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f3457dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f3457dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4f3fbb\" data-id=\"f4f3fbb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d10fab8 elementor-widget elementor-widget-heading\" data-id=\"d10fab8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zawieszenie dzia\u0142alno\u015bci \u2013 kto mo\u017ce z niego skorzysta\u0107 i na jak d\u0142ugo?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a29fcc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a29fcc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc4b92d\" data-id=\"dc4b92d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fc3f30 elementor-widget elementor-widget-text-editor\" data-id=\"5fc3f30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Warto podkre\u015bli\u0107, \u017ce<\/span><b> nie ka\u017cdy przedsi\u0119biorca mo\u017ce zawiesi\u0107 dzia\u0142alno\u015b\u0107 gospodarcz\u0105<\/b><span style=\"font-weight: 400;\">. Skorzysta\u0107 z tej mo\u017cliwo\u015bci mog\u0105 osoby prowadz\u0105ce firm\u0119 wpisan\u0105 do CEIDG, kt\u00f3re nie zatrudniaj\u0105 pracownik\u00f3w. Ustawodawca przewiduje jednak wyj\u0105tek. Mamy prawo do zawieszenia dzia\u0142alno\u015bci, gdy nasi pracownicy przebywaj\u0105 wy\u0142\u0105cznie na urlopie macierzy\u0144skim, rodzicielskim czy wychowawczym. W przypadku sp\u00f3\u0142ek cywilnych, jawnych czy partnerskich zawieszenie jest skuteczne tylko wtedy, gdy wszyscy wsp\u00f3lnicy z\u0142o\u017c\u0105 wniosek.\u00a0<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f6fe94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f6fe94\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-257fb1b\" data-id=\"257fb1b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-09df91b elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"09df91b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-hand-point-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCzas trwania zawieszenia zale\u017cy od formy prowadzonej dzia\u0142alno\u015bci. Przedsi\u0119biorca wpisany do CEIDG mo\u017ce zawiesi\u0107 dzia\u0142alno\u015b\u0107 na okres bezterminowy, ale nie kr\u00f3tszy ni\u017c 30 dni. Inaczej wygl\u0105da sytuacja podmiot\u00f3w zarejestrowanych w KRS \u2013 tutaj zawieszenie r\u00f3wnie\u017c nie mo\u017ce by\u0107 kr\u00f3tsze ni\u017c 30 dni, ale jego maksymalny czas to 24 miesi\u0105ce.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a86419 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a86419\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e56f5fc\" data-id=\"e56f5fc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b41daf elementor-widget elementor-widget-text-editor\" data-id=\"8b41daf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Warto pami\u0119ta\u0107, \u017ce przepisy precyzuj\u0105 tak\u017ce szczeg\u00f3lny przypadek lutego \u2013 je\u015bli zawieszenie obejmuje wy\u0142\u0105cznie ten miesi\u0105c, minimalnym okresem jest liczba dni lutego w danym roku.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94f3752 elementor-widget elementor-widget-heading\" data-id=\"94f3752\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czynno\u015bci dozwolone i zabronione podczas zawieszenia <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bb7bc4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bb7bc4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d31a3fd\" data-id=\"d31a3fd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6765b5a elementor-widget elementor-widget-text-editor\" data-id=\"6765b5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Podczas zawieszenia dzia\u0142alno\u015bci nie mo\u017cemy prowadzi\u0107 dzia\u0142alno\u015bci zarobkowej,<\/strong> ale mo\u017cemy podejmowa\u0107 pewne czynno\u015bci zwi\u0105zane z utrzymaniem firmy.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab6e040 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab6e040\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b1775ba\" data-id=\"b1775ba\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33a3c6 elementor-widget elementor-widget-heading\" data-id=\"f33a3c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Czego nie mo\u017cemy w okresie zawieszenia dzia\u0142alno\u015bci:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7676bcf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7676bcf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0fe429\" data-id=\"c0fe429\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb2b58b elementor-widget elementor-widget-text-editor\" data-id=\"cb2b58b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">prowadzi\u0107 dzia\u0142alno\u015bci gospodarczej w pe\u0142nym zakresie,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uzyskiwa\u0107 bie\u017c\u0105cych przychod\u00f3w z towar\u00f3w lub us\u0142ug,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">\u015bwiadczy\u0107 tych samych us\u0142ug w ramach umowy zlecenia lub o dzie\u0142o, je\u015bli pokrywaj\u0105 si\u0119 z zakresem zawieszonej dzia\u0142alno\u015bci,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dokonywa\u0107 odpis\u00f3w amortyzacyjnych od \u015brodk\u00f3w trwa\u0142ych i wyposa\u017cenia.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8e543e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e543e1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc7df19\" data-id=\"cc7df19\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7973992 elementor-widget elementor-widget-heading\" data-id=\"7973992\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Co mo\u017cemy robi\u0107 podczas zawieszenia dzia\u0142alno\u015bci:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea48981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea48981\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3b4c949\" data-id=\"3b4c949\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5dfa6d elementor-widget elementor-widget-text-editor\" data-id=\"c5dfa6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">przyjmowa\u0107 nale\u017cno\u015bci<\/span> <span style=\"font-weight: 400;\">powsta\u0142e przed dniem zawieszenia,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">regulowa\u0107 zobowi\u0105zania sprzed zawieszenia,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">zbywa\u0107 \u015brodki trwa\u0142e i wyposa\u017cenie<\/span><b>,<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">osi\u0105ga\u0107 przychody finansowe z dzia\u0142alno\u015bci sprzed zawieszenia (np. odsetki, raty leasingowe),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wykonywa\u0107 czynno\u015bci zabezpieczaj\u0105ce \u017ar\u00f3d\u0142o przychod\u00f3w, aby m\u00f3c wznowi\u0107 dzia\u0142alno\u015b\u0107 w przysz\u0142o\u015bci,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">uczestniczy\u0107 w post\u0119powaniach administracyjnych, s\u0105dowych i podatkowych,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">podlega\u0107 kontrolom urz\u0119dowym na takich samych zasadach jak inni przedsi\u0119biorcy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">prowadzi\u0107 ksi\u0119gowo\u015b\u0107 i<\/span> <span style=\"font-weight: 400;\">sk\u0142ada\u0107 sprawozdania finansowe<\/span><b>,<\/b><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">op\u0142aca\u0107 zobowi\u0105zania publiczno-prawne, np. podatek od nieruchomo\u015bci, podatek od \u015brodk\u00f3w transportu, op\u0142aty \u015brodowiskowe.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e2ab33 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e2ab33\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f9f062\" data-id=\"7f9f062\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1be2f7f elementor-widget elementor-widget-heading\" data-id=\"1be2f7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Proces zawieszenia dzia\u0142alno\u015bci gospodarczej- krok po kroku<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7343b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7343b4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f40e72\" data-id=\"2f40e72\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c13174f elementor-widget elementor-widget-text-editor\" data-id=\"c13174f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Zawieszenie dzia\u0142alno\u015bci gospodarczej<\/b><span style=\"font-weight: 400;\"> wymaga z\u0142o\u017cenia odpowiedniego wniosku CEIDG-1. Mo\u017cemy to to zrobi\u0107 na kilka sposob\u00f3w &#8211; online, w urz\u0119dzie lub poczt\u0105. Najwygodniejszym rozwi\u0105zaniem jest z\u0142o\u017cenie wniosku przez Internet na stronie <\/span><a href=\"https:\/\/www.biznes.gov.pl\/pl\/e-uslugi\/00_0737_00\"><span style=\"font-weight: 400;\">Biznes.gov.pl<\/span><\/a><span style=\"font-weight: 400;\">. Wystarczy zalogowa\u0107 si\u0119 za pomoc\u0105 profilu zaufanego lub e-dowodu i wybra\u0107 opcj\u0119 zawieszenia dzia\u0142alno\u015bci. Z takiej mo\u017cliwo\u015bci mo\u017ce te\u017c skorzysta\u0107 pe\u0142nomocnik, o ile zosta\u0142 zg\u0142oszony w CEIDG i jego pe\u0142nomocnictwo obejmuje czynno\u015b\u0107 zawieszenia.\u00a0<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Mo\u017cemy r\u00f3wnie\u017c z\u0142o\u017cy\u0107 wniosek osobi\u015bcie w urz\u0119dzie miasta lub gminy. Wystarczy wype\u0142ni\u0107 formularz w urz\u0119dzie, albo wydrukowa\u0107 wcze\u015bniej pobrany ze strony CEIDG, podpisa\u0107 i z\u0142o\u017cy\u0107 u urz\u0119dnika. Wniosek r\u00f3wnie\u017c mo\u017cemy przes\u0142a\u0107 poczt\u0105, jednak wymaga to potwierdzenia podpisu przez notariusza.\u00a0<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po z\u0142o\u017ceniu dokument\u00f3w urz\u0105d lub system CEIDG sprawdza poprawno\u015b\u0107 wniosku. Je\u017celi znajd\u0105 si\u0119 b\u0142\u0119dy lub braki, zostaniemy wezwani do poprawienia danych w ci\u0105gu 7 dni. Prawid\u0142owo z\u0142o\u017cony wniosek jest rozpatrywany niezw\u0142ocznie, a informacja o zawieszeniu pojawia si\u0119 w rejestrze CEIDG najp\u00f3\u017aniej nast\u0119pnego dnia roboczego.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a45b9fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a45b9fc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3978e5\" data-id=\"f3978e5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a546bb elementor-widget elementor-widget-text-editor\" data-id=\"4a546bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Samo zawieszenie dzia\u0142alno\u015bci gospodarczej jest bezp\u0142atne.<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"> Je\u017celi jednak chcemy udzieli\u0107 pe\u0142nomocnictwa osobie trzeciej, nieb\u0119d\u0105cej najbli\u017csz\u0105 rodzin\u0105 w\u00f3wczas musimy ui\u015bci\u0107 op\u0142at\u0119 w wysoko\u015bci 17 z\u0142. Okres zawieszenia rozpoczyna si\u0119 od dnia wskazanego we wniosku i trwa do momentu wznowienia dzia\u0142alno\u015bci. Minimalny czas to 30 dni, natomiast w CEIDG mo\u017cna zawiesi\u0107 dzia\u0142alno\u015b\u0107 bezterminowo.<\/span> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7941b63 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7941b63\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae296bc\" data-id=\"ae296bc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae43e21 elementor-widget elementor-widget-heading\" data-id=\"ae43e21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Podatek dochodowy, a zawieszenie dzia\u0142alno\u015bci <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4341a72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4341a72\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d77395d\" data-id=\"d77395d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1064382 elementor-widget elementor-widget-text-editor\" data-id=\"1064382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>W czasie zawieszenia dzia\u0142alno\u015bci gospodarczej nie musimy p\u0142aci\u0107 zaliczki na podatek dochodowy.<\/b><span style=\"font-weight: 400;\"> Dotyczy to os\u00f3b rozliczaj\u0105cych si\u0119 zar\u00f3wno wed\u0142ug zasad og\u00f3lnych jak i rycza\u0142tu od przychod\u00f3w ewidencjonowanych.\u00a0<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi obowi\u0105zek zap\u0142aty podatku powsta\u0142 przed zawieszeniem, musimy go uregulowa\u0107 w terminie. Nie dotyczy to przychod\u00f3w uzyskanych w trakcie zawieszenia &#8211; od nich nie trzeba odprowadza\u0107 zaliczek ani rycza\u0142tu. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Przyk\u0142adem mo\u017ce by\u0107 przedsi\u0119biorca sprzedaj\u0105cy produkty, kt\u00f3rych termin przydatno\u015bci do u\u017cycia si\u0119 ko\u0144czy. Taka sprzeda\u017c w okresie zawieszenia jest dozwolona i pozwala unikn\u0105\u0107 strat, a przy tym nie wywo\u0142uje obowi\u0105zku podatkowego. Na koniec roku podatkowego przedsi\u0119biorca wci\u0105\u017c musi z\u0142o\u017cy\u0107 roczne rozliczenie podatkowe. B\u0119dzie musia\u0142 uwzgl\u0119dni\u0107 przychody uzyskane przed zawieszeniem oraz te powsta\u0142e w jego trakcie, aby prawid\u0142owo rozliczy\u0107 ca\u0142y rok dzia\u0142alno\u015bci.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4f8293 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4f8293\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a455325\" data-id=\"a455325\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-14e5dfd elementor-widget elementor-widget-heading\" data-id=\"14e5dfd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A co z podatkiem VAT? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1bcab34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1bcab34\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f5a0348\" data-id=\"f5a0348\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d10add8 elementor-widget elementor-widget-text-editor\" data-id=\"d10add8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>W czasie zawieszenia dzia\u0142alno\u015bci gospodarczej nie musimy sk\u0142ada\u0107 deklaracji VAT ani plik\u00f3w JPK_V7 za okresy obj\u0119te zawieszeniem<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wyj\u0105tki od tej regu\u0142y obejmuj\u0105 podatnik\u00f3w:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kt\u00f3rzy dokonuj\u0105 wewn\u0105trzwsp\u00f3lnotowego nabycia towar\u00f3w,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">importuj\u0105cych us\u0142ugi lub nabywaj\u0105cych towary, w kt\u00f3rych s\u0105 podatnikiem,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kt\u00f3rych zawieszenie nie obejmowa\u0142o ca\u0142ego okresu rozliczeniowego,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">zobowi\u0105zanych do korekty podatku naliczonego, np. przy rozliczeniu proporcji VAT,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">chc\u0105cych odliczy\u0107 VAT z koszt\u00f3w, np. abonamentu telefonicznego lub najmu,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wykonuj\u0105cych jak\u0105kolwiek czynno\u015b\u0107 opodatkowana VAT, np. sprzeda\u017c \u015brodka trwa\u0142ego,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">kt\u00f3rzy musz\u0105 skorygowa\u0107 wcze\u015bniejsz\u0105 deklaracj\u0119 VAT.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f083ef6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f083ef6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d091e5c\" data-id=\"d091e5c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99ed52d elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"99ed52d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tZawieszenie dzia\u0142alno\u015bci na co najmniej 6 miesi\u0119cy powoduje wykre\u015blenie z rejestru VAT. Po wznowieniu firmy powr\u00f3t do rejestru nast\u0119puje automatycznie, bez konieczno\u015bci sk\u0142adania wniosku.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-34b8417 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34b8417\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61b9a3a\" data-id=\"61b9a3a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b88d8b6 elementor-widget elementor-widget-text-editor\" data-id=\"b88d8b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi w czasie zawieszenia b\u0119dziemy wykonywa\u0107 czynno\u015bci opodatkowane VAT, musimy zawiadomi\u0107 o tym urz\u0105d skarbowy, podaj\u0105c okres wykonywania czynno\u015bci. Zawiadomienie mo\u017cemy z\u0142o\u017cy\u0107 przed zawieszeniem dzia\u0142alno\u015bci lub przed rozpocz\u0119ciem tych czynno\u015bci. Wtedy nie zostaniemy wykre\u015bleni z rejestru VAT lub nasz status podatnika VAT zostanie przywr\u00f3cony na czas wskazany w zawiadomieniu.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8cd4f9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cd4f9a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38306d3\" data-id=\"38306d3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-265f041 elementor-widget elementor-widget-heading\" data-id=\"265f041\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zawieszenie dzia\u0142alno\u015bci a obowi\u0105zki wobec ZUS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e6e6478 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6e6478\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-75aaef2\" data-id=\"75aaef2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4bb255c elementor-widget elementor-widget-text-editor\" data-id=\"4bb255c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W czasie <\/span><b>zawieszenia dzia\u0142alno\u015bci gospodarczej<\/b><span style=\"font-weight: 400;\"> obowi\u0105zki wobec ZUS s\u0105 ograniczone. W tym przypadku nie musimy samodzielnie zg\u0142asza\u0107 zawieszenia do ZUS. Wystarczy z\u0142o\u017cenie wniosku w CEIDG. Na tej podstawie ZUS sporz\u0105dza odpowiednie formularze i wyrejestrowuje przedsi\u0119biorc\u0119, osoby wsp\u00f3\u0142pracuj\u0105ce oraz zg\u0142oszonych cz\u0142onk\u00f3w rodziny z ubezpiecze\u0144. O sporz\u0105dzeniu dokument\u00f3w ZUS nas poinformuje w osobnym pi\u015bmie.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi zatrudnili\u015bmy pracownik\u00f3w i rozwi\u0105zali\u015bmy z nimi umow\u0119, musimy wyrejestrowa\u0107 ich z ubezpiecze\u0144 w ci\u0105gu 7 dni od zako\u0144czenia umowy. S\u0142u\u017cy do tego formularz ZUS ZWUA. Dokumenty mo\u017cna przes\u0142a\u0107 elektronicznie przez P\u0142atnika lub PUE ZUS. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><b>Podczas zawieszenia dzia\u0142alno\u015bci gospodarczej nie op\u0142aca si\u0119 sk\u0142adek na ubezpieczenia spo\u0142eczne ani zdrowotne.<\/b><span style=\"font-weight: 400;\"> Nie musimy te\u017c sk\u0142ada\u0107 \u017cadnych dokument\u00f3w rozliczeniowych do ZUS. Warto jednak pami\u0119ta\u0107, \u017ce zawieszenie w trakcie miesi\u0105ca oznacza konieczno\u015b\u0107 proporcjonalnego rozliczenia sk\u0142adek spo\u0142ecznych za dni prowadzenia dzia\u0142alno\u015bci. Sk\u0142adk\u0119 zdrowotn\u0105 trzeba zap\u0142aci\u0107 w ca\u0142o\u015bci \u2013 nawet je\u015bli firma dzia\u0142a\u0142a tylko cz\u0119\u015b\u0107 miesi\u0105ca.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a67ff0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a67ff0f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96cd2e2\" data-id=\"96cd2e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ca4492 elementor-widget elementor-widget-text-editor\" data-id=\"0ca4492\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Przyk\u0142ad: <br \/><br \/><\/strong><span style=\"font-weight: 400;\">Pani Anna prowadzi sklep internetowy. 10 sierpnia 2025 roku z\u0142o\u017cy\u0142a wniosek o zawieszenie dzia\u0142alno\u015bci w CEIDG i wskaza\u0142a dat\u0119 zawieszenia na 15 sierpnia 2025 roku. Dzia\u0142alno\u015b\u0107 zosta\u0142a zawieszona do 15 listopada 2025 roku.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W takim przypadku:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>sk\u0142adka zdrowotna<\/b><span style=\"font-weight: 400;\"> \u2013 Pani Anna musi op\u0142aci\u0107 j\u0105 w pe\u0142nej wysoko\u015bci za sierpie\u0144 i listopad, poniewa\u017c sk\u0142adka zdrowotna nie podlega proporcjonalnemu rozliczeniu,<\/span><\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>sk\u0142adki spo\u0142eczne<\/b><span style=\"font-weight: 400;\"> \u2013 b\u0119d\u0105 naliczone proporcjonalnie: w sierpniu za 14 dni prowadzenia dzia\u0142alno\u015bci (od 1 do 14 sierpnia), a w listopadzie za 15 dni (od 16 do 30 listopada). We wrze\u015bniu i pa\u017adzierniku nie p\u0142aci \u017cadnych sk\u0142adek.<\/span><\/span><\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d05ca47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d05ca47\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-699fe25\" data-id=\"699fe25\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3eff19 elementor-widget elementor-widget-text-editor\" data-id=\"e3eff19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Prawo do \u015bwiadcze\u0144 zdrowotnych wygasa po 30 dniach od ustania ubezpieczenia. Je\u015bli nie mamy innego tytu\u0142u do ubezpieczenia, mo\u017cemy zg\u0142osi\u0107 si\u0119 do NFZ i op\u0142aca\u0107 dobrowoln\u0105 sk\u0142adk\u0119 zdrowotn\u0105. Innym rozwi\u0105zaniem jest ubezpieczenie jako cz\u0142onek rodziny albo rejestracja w urz\u0119dzie pracy.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>W czasie zawieszenia mo\u017cna r\u00f3wnie\u017c dobrowolnie op\u0142aca\u0107 sk\u0142adki emerytalne i rentowe. <\/b><span style=\"font-weight: 400;\">Zg\u0142oszenia dokonuje si\u0119 na formularzu ZUS ZUA. Nie ma jednak mo\u017cliwo\u015bci przyst\u0105pienia do ubezpieczenia chorobowego i wypadkowego.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc349f elementor-widget elementor-widget-heading\" data-id=\"fbc349f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Wznowienie dzia\u0142alno\u015bci gospodarczej<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-697d5a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"697d5a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f568117\" data-id=\"f568117\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92d4f28 elementor-widget elementor-widget-text-editor\" data-id=\"92d4f28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Wznowienie dzia\u0142alno\u015bci gopodarczej<\/b><span style=\"font-weight: 400;\"> nast\u0119puje na wniosek przedsi\u0119biorcy z\u0142o\u017cony w CEIDG. Je\u017celi data wznowienia zosta\u0142a podana ju\u017c we wniosku o zawieszenie, dzia\u0142alno\u015b\u0107 zostaje przywr\u00f3cona automatycznie w tym dniu. Gdy takiej daty nie wskazano, dzia\u0142alno\u015b\u0107 pozostaje zawieszona bezterminowo, a\u017c do momentu z\u0142o\u017cenia wniosku o jej wznowienie.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Informacja o wznowieniu jest automatycznie przekazywana przez CEIDG do ZUS i urz\u0119du skarbowego, dlatego przedsi\u0119biorca nie musi podejmowa\u0107 \u017cadnych dodatkowych dzia\u0142a\u0144 wobec tych instytucji.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Skutki podatkowe<\/b><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>PIT<\/b><span style=\"font-weight: 400;\"> \u2013 wraz ze wznowieniem dzia\u0142alno\u015bci powraca obowi\u0105zek op\u0142acania zaliczek na podatek dochodowy. Podatnik ponownie rozlicza bie\u017c\u0105ce przychody z dzia\u0142alno\u015bci.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>VAT<\/b><span style=\"font-weight: 400;\"> \u2013 je\u017celi przedsi\u0119biorca by\u0142 wykre\u015blony z rejestru VAT z powodu zawieszenia przekraczaj\u0105cego 6 miesi\u0119cy, zostaje z urz\u0119du ponownie zarejestrowany jako podatnik VAT czynny z dniem wznowienia dzia\u0142alno\u015bci. Nie ma potrzeby sk\u0142adania dodatkowych zg\u0142osze\u0144.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>ewidencja ksi\u0119gowa<\/b><span style=\"font-weight: 400;\"> \u2013 przedsi\u0119biorca kontynuuje prowadzenie podatkowej ksi\u0119gi przychod\u00f3w i rozchod\u00f3w lub ewidencji przychod\u00f3w na zasadach sprzed zawieszenia.<\/span><\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Skutki wobec ZUS<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Od dnia wznowienia przedsi\u0119biorca ponownie podlega ubezpieczeniom spo\u0142ecznym i zdrowotnemu. To oznacza konieczno\u015b\u0107 op\u0142acania sk\u0142adek oraz sk\u0142adania bie\u017c\u0105cych deklaracji.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8751d32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8751d32\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fa407ff\" data-id=\"fa407ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b3d5919 elementor-widget elementor-widget-text-editor\" data-id=\"b3d5919\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Przyk\u0142ad:<\/strong><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Pani Katarzyna zawiesi\u0142a dzia\u0142alno\u015b\u0107 od 1 lipca 2024 roku bez podania daty ko\u0144cowej. 15 stycznia 2025 roku z\u0142o\u017cy\u0142a wniosek o wznowienie. Od tego dnia musi na nowo p\u0142aci\u0107 sk\u0142adki ZUS, op\u0142aca\u0107 zaliczki na PIT oraz rozlicza\u0107 VAT. Urz\u0105d skarbowy i ZUS automatycznie otrzyma\u0142y informacj\u0119 z CEIDG \u2013 nie musia\u0142a sk\u0142ada\u0107 dodatkowych dokument\u00f3w.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4cad89f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cad89f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31ecfa0\" data-id=\"31ecfa0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b89eb27 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b89eb27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d14fa10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d14fa10\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-550a14d\" data-id=\"550a14d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16edd79 elementor-widget elementor-widget-author-box\" data-id=\"16edd79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5faf799 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5faf799\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d230c8e\" data-id=\"d230c8e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68d14b4 elementor-widget elementor-widget-heading\" data-id=\"68d14b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj tak\u017ce:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b326b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b326b0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20b96d9\" data-id=\"20b96d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5b8d31 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d5b8d31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zawieszenie-dzialalnosci-a-skladka-zdrowotna\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Zawieszenie dzia\u0142alno\u015bci a sk\u0142adka zdrowotna <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jednoosobowa-dzialalnosc-najlepsza-forma-ksiegowosci?highlight=dzia%C5%82alno%C5%9B\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jaka forma ksi\u0119gowo\u015bci najlepsza dla jednoosobowej dzia\u0142alno\u015bci gospodarczej? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a 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Zdarza si\u0119, \u017ce przedsi\u0119biorca staje przed konieczno\u015bci\u0105 czasowego&#8230;<\/p>\n","protected":false},"author":1,"featured_media":21339,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[314],"tags":[520,1076,1077,1078,1079,1080,1081],"class_list":["post-21338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes","tag-zawieszenie-dzialalnosci-gospodarczej","tag-wznowienie-dzialalnosci-gospodarczej","tag-zawieszenie-firmy","tag-wznowienie-firmy","tag-zus-a-zawieszenie-dzialalnosci","tag-ksiegowosc-w-firmie","tag-przerwa-w-prowadzeniu-dzialalnosci"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zawieszenie i wznowienie dzia\u0142alno\u015bci gospodarczej - poradnik - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Praktyczny przewodnik po zawieszeniu i wznowieniu dzia\u0142alno\u015bci gospodarczej. 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