{"id":22233,"date":"2025-12-09T11:28:55","date_gmt":"2025-12-09T10:28:55","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=22233"},"modified":"2026-07-08T14:10:28","modified_gmt":"2026-07-08T12:10:28","slug":"rozliczenie-firmy-likwidacja-dzialalnosci-gospodarczej","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/rozliczenie-firmy-likwidacja-dzialalnosci-gospodarczej","title":{"rendered":"Jak rozliczy\u0107 firm\u0119 przy likwidacji dzia\u0142alno\u015bci gospodarczej?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22233\" class=\"elementor elementor-22233\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d9af902 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9af902\" 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-0caef8c\" data-id=\"0caef8c\" 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-f966160 elementor-widget elementor-widget-text-editor\" data-id=\"f966160\" 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-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong>Spis tre\u015bci przewodnika: Likwidacja dzia\u0142alno\u015bci gospodarczej &#8211; obowi\u0105zki przedsi\u0119biorcy<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/rozliczenie-firmy-likwidacja-dzialalnosci-gospodarczej\" target=\"_blank\" rel=\"noopener\">cz.1 Jak rozliczy\u0107 firm\u0119 przy likwidacji dzia\u0142alno\u015bci gospodarczej? &gt;&gt;<\/a><br \/><\/strong><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-podatek-dochodowy\" target=\"_blank\" rel=\"noopener\">cz.2 Likwidacja dzia\u0142alno\u015bci a podatek dochodowy &gt;&gt;<\/a><br \/><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" target=\"_blank\" rel=\"noopener\">cz.3. Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 &gt;&gt;<\/a><\/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-3e40d75 elementor-widget elementor-widget-table-of-contents\" data-id=\"3e40d75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"table-of-contents.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<div class=\"elementor-element elementor-element-c7bf51c elementor-widget elementor-widget-text-editor\" data-id=\"c7bf51c\" 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;\"><strong>Zamkni\u0119cie firmy<\/strong> to nie tylko koniec pewnego etapu w biznesie, ale tak\u017ce pocz\u0105tek nowego rozdzia\u0142u \u2013 pod warunkiem, \u017ce zrobimy to zgodnie z przepisami. <strong>Likwidacja dzia\u0142alno\u015bci gospodarczej<\/strong> wymaga odpowiedniego przygotowania i znajomo\u015bci obowi\u0105zk\u00f3w podatkowych, aby ca\u0142y proces przebieg\u0142 sprawnie i bez stresu. Warto wiedzie\u0107, jakie kroki nale\u017cy podj\u0105\u0107, by formalne zako\u0144czenie dzia\u0142alno\u015bci sta\u0142o si\u0119 prostsze, a rozliczenia z urz\u0119dami \u2013 w pe\u0142ni bezpieczne.<\/span><b><br \/><\/b><\/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-e2bdfd7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e2bdfd7\" 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-76225be\" data-id=\"76225be\" 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-5371666 elementor-widget elementor-widget-heading\" data-id=\"5371666\" 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\">Zg\u0142oszenie zako\u0144czenia dzia\u0142alno\u015bci w CEIDG<\/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-b74ac42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b74ac42\" 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-1eed5ab\" data-id=\"1eed5ab\" 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-65f767b elementor-widget elementor-widget-text-editor\" data-id=\"65f767b\" 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>Zamkni\u0119cie jednoosobowej dzia\u0142alno\u015bci gospodarczej<\/b><span style=\"font-weight: 400;\"><strong> wymaga z\u0142o\u017cenia wniosku o wykre\u015blenie wpisu z Centralnej Ewidencji i Informacji o Dzia\u0142alno\u015bci Gospodarczej (CEIDG)<\/strong>. Wniosek sk\u0142ada si\u0119 na formularzu CEIDG-1, w kt\u00f3rym nale\u017cy wskaza\u0107 dat\u0119 faktycznego zaprzestania prowadzenia dzia\u0142alno\u015bci.<\/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-ef3edee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef3edee\" 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-4e913ab\" data-id=\"4e913ab\" 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-6b1e0e0 elementor-widget elementor-widget-heading\" data-id=\"6b1e0e0\" 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\">Jak z\u0142o\u017cy\u0107 wniosek o likwidacj\u0119 dzia\u0142alno\u015bci gospodarczej?<\/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-1443e43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1443e43\" 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-bb7e3d9\" data-id=\"bb7e3d9\" 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-c8cf964 elementor-widget elementor-widget-text-editor\" data-id=\"c8cf964\" 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;\">Mo\u017cemy z\u0142o\u017cy\u0107 wniosek na trzy sposoby:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>online<\/b><span style=\"font-weight: 400;\"> \u2013 przez stron\u0119 <\/span><a href=\"https:\/\/www.biznes.gov.pl\"><span style=\"font-weight: 400;\">Biznes.gov.pl<\/span><\/a><span style=\"font-weight: 400;\">, loguj\u0105c si\u0119 przez profil zaufany lub e-dow\u00f3d,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>osobi\u015bcie<\/b><span style=\"font-weight: 400;\"> \u2013 w dowolnym urz\u0119dzie miasta lub gminy,<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>poczt\u0105<\/b><span style=\"font-weight: 400;\"> \u2013 listem poleconym z podpisem potwierdzonym przez notariusza.<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c538517 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c538517\" 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-inner-column elementor-element elementor-element-9531f2e\" data-id=\"9531f2e\" 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-def9bcc elementor-widget elementor-widget-text-editor\" data-id=\"def9bcc\" 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;\"><strong>Z\u0142o\u017cenie wniosku o wykre\u015blenie wpisu z CEIDG jest bezp\u0142atne, a jego przyj\u0119cie urz\u0105d potwierdza od razu. <\/strong>Wpis o zako\u0144czeniu dzia\u0142alno\u015bci pojawia si\u0119 w systemie najp\u00f3\u017aniej nast\u0119pnego dnia roboczego po wp\u0142yni\u0119ciu dokumentu.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><strong>Wniosek o wykre\u015blenie firmy z CEIDG<\/strong> mo\u017cemy z\u0142o\u017cy\u0107 w dowolnym terminie, jednak data wskazana we wniosku musi odpowiada\u0107 faktycznemu zako\u0144czeniu dzia\u0142alno\u015bci gospodarczej.<\/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\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-53ee026 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53ee026\" 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-e49df74\" data-id=\"e49df74\" 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-8897c82 elementor-widget elementor-widget-text-editor\" data-id=\"8897c82\" 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>Z\u0142o\u017cenie wniosku o wykre\u015blenie dzia\u0142alno\u015bci w CEIDG<\/strong> rozpoczyna proces formalnego zako\u0144czenia dzia\u0142alno\u015bci gospodarczej. System CEIDG dzia\u0142a w oparciu o zasad\u0119 \u201ejednego okienka\u201d, co oznacza, \u017ce przedsi\u0119biorca nie musi samodzielnie powiadamia\u0107 wszystkich urz\u0119d\u00f3w o zako\u0144czeniu dzia\u0142alno\u015bci.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po przyj\u0119ciu wniosku informacja o wykre\u015bleniu firmy jest automatycznie przekazywana do:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">urz\u0119du skarbowego,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zak\u0142adu Ubezpiecze\u0144 Spo\u0142ecznych (ZUS) lub KRUS,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">G\u0142\u00f3wnego Urz\u0119du Statystycznego (GUS),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">w\u0142a\u015bciwych rejestr\u00f3w dzia\u0142alno\u015bci regulowanej, je\u015bli dzia\u0142alno\u015b\u0107 wymaga\u0142a zezwole\u0144 lub koncesji.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W praktyce oznacza to, \u017ce po z\u0142o\u017ceniu wniosku CEIDG-1 nie musimy osobno sk\u0142ada\u0107 zawiadomie\u0144 w tych instytucjach. CEIDG przekazuje im wszystkie niezb\u0119dne informacje w spos\u00f3b elektroniczny.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Na podstawie danych z CEIDG ZUS sam przygotowuje formularz ZUS ZWPA, kt\u00f3ry s\u0142u\u017cy do wyrejestrowania przedsi\u0119biorcy jako p\u0142atnika sk\u0142adek. Je\u015bli zatrudniali\u015bmy pracownik\u00f3w, konieczne jest te\u017c sporz\u0105dzenie formularza ZUS ZWUA, kt\u00f3ry wyrejestruje ich z ubezpiecze\u0144. Dokumenty te mo\u017cemy za\u0142\u0105czy\u0107 do wniosku CEIDG ju\u017c podczas sk\u0142adania go online lub w urz\u0119dzie.<\/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-498b909 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"498b909\" 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-833fc7c\" data-id=\"833fc7c\" 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-a7874dc elementor-widget elementor-widget-heading\" data-id=\"a7874dc\" 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\">Wyrejestrowanie firmy z ZUS \u2013 jak unikn\u0105\u0107 p\u0142acenia sk\u0142adek po zamkni\u0119ciu 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-abac166 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"abac166\" 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-8c2da83\" data-id=\"8c2da83\" 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-31b1176 elementor-widget elementor-widget-text-editor\" data-id=\"31b1176\" 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;\">Cho\u0107 przepisy nie okre\u015blaj\u0105 konkretnego terminu, w jakim nale\u017cy z\u0142o\u017cy\u0107 wniosek o wykre\u015blenie firmy z CEIDG, nie warto zwleka\u0107. Jak wspomniano wcze\u015bniej, na podstawie tego wniosku ZUS automatycznie wyrejestruje przedsi\u0119biorc\u0119 jako p\u0142atnika sk\u0142adek, o ile na jego koncie nie b\u0119d\u0105 widnia\u0142y \u017cadne zaleg\u0142o\u015bci.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Dop\u00f3ki jednak wniosek nie zostanie z\u0142o\u017cony, ZUS traktuje nas jako aktywnego p\u0142atnika i nadal nalicza sk\u0142adki.<\/strong> Aby unikn\u0105\u0107 niepotrzebnych koszt\u00f3w, nale\u017cy wi\u0119c jak najszybciej po zako\u0144czeniu dzia\u0142alno\u015bci z\u0142o\u017cy\u0107 wniosek o wykre\u015blenie firmy z CEIDG.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-02d813f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02d813f\" 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-inner-column elementor-element elementor-element-498febe\" data-id=\"498febe\" 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-e0000c8 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e0000c8\" 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=\"fas fa-bullhorn\"><\/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\tJe\u017celi podczas sk\u0142adania wniosku o wykre\u015blenie z CEIDG nie z\u0142o\u017cyli\u015bmy formularza wyrejestrowuj\u0105cego nas jako p\u0142atnika sk\u0142adek w ZUS, trzeba to zrobi\u0107 samodzielnie \u2013 bezpo\u015brednio w ZUS \u2013 w terminie 7 dni od daty faktycznego zako\u0144czenia dzia\u0142alno\u015bci. W przeciwnym razie ZUS b\u0119dzie nadal nalicza\u0142 sk\u0142adki zar\u00f3wno dla nas, jak i dla os\u00f3b, kt\u00f3re zg\u0142osili\u015bmy do ubezpiecze\u0144.\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\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-38ff52a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38ff52a\" 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-6b7737c\" data-id=\"6b7737c\" 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-1039006 elementor-widget elementor-widget-spacer\" data-id=\"1039006\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eb8a1c elementor-widget elementor-widget-heading\" data-id=\"6eb8a1c\" 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\">Obowi\u0105zki przedsi\u0119biorcy wzgl\u0119dem ZUS i NFZ po likwidacji 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-10f0c32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10f0c32\" 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-b8acd60\" data-id=\"b8acd60\" 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-4321854 elementor-widget elementor-widget-text-editor\" data-id=\"4321854\" 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;\">Musimy pami\u0119ta\u0107, \u017ce ostatni\u0105 sk\u0142adk\u0119 na ubezpieczenie spo\u0142eczne musimy op\u0142aci\u0107 ju\u017c po zamkni\u0119ciu firmy- w kolejnym miesi\u0105cu po jej zako\u0144czeniu. Wysoko\u015b\u0107 tej sk\u0142adki obliczamy proporcjonalnie do okresu prowadzenia dzia\u0142alno\u015bci w danym miesi\u0105cu. Na przyk\u0142ad, je\u015bli wniosek o wykre\u015blenie z\u0142o\u017cyli\u015bmy w po\u0142owie miesi\u0105ca, zap\u0142acimy po\u0142ow\u0119 sk\u0142adki spo\u0142ecznej. <\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Sk\u0142adka na ubezpieczenie zdrowotne musi by\u0107 natomiast op\u0142acona w pe\u0142nej wysoko\u015bci. Nie przelicza si\u0119 jej proporcjonalnie do liczby dni prowadzenia dzia\u0142alno\u015bci. Ubezpieczenie zdrowotne obowi\u0105zuje jeszcze przez 30 dni od momentu zako\u0144czenia dzia\u0142alno\u015bci. Po tym czasie tracimy prawo do korzystania z refundowanych \u015bwiadcze\u0144 opieki zdrowotnej.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Warto r\u00f3wnie\u017c pami\u0119ta\u0107, \u017ce sk\u0142adka zdrowotna podlega rocznemu rozliczeniu, kt\u00f3re nale\u017cy z\u0142o\u017cy\u0107 w kwietniu roku nast\u0119pnego. Obowi\u0105zek ten dotyczy tak\u017ce os\u00f3b, kt\u00f3re prowadzi\u0142y dzia\u0142alno\u015b\u0107 gospodarcz\u0105 jedynie przez cz\u0119\u015b\u0107 roku \u2013 nawet je\u015bli by\u0142a ona aktywna tylko przez jeden miesi\u0105c. Wielu przedsi\u0119biorc\u00f3w zapomina o tym po zako\u0144czeniu dzia\u0142alno\u015bci, co mo\u017ce skutkowa\u0107 wszcz\u0119ciem post\u0119powania wyja\u015bniaj\u0105cego przez ZUS.\u00a0<\/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-303ef0c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"303ef0c\" 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-a6561b7\" data-id=\"a6561b7\" 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-8e3f300 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"8e3f300\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-podatek-dochodowy\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Przejd\u017a do cz.2: Likwidacja dzia\u0142alno\u015bci a podatek dochodowy &gt;&gt;  <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-4b7f16f elementor-widget elementor-widget-spacer\" data-id=\"4b7f16f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-8bf5f75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8bf5f75\" 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-107549e\" data-id=\"107549e\" 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-ea51a57 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ea51a57\" 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-69e8262 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69e8262\" 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-13ae9bd\" data-id=\"13ae9bd\" 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-7651ae9 elementor-widget elementor-widget-text-editor\" data-id=\"7651ae9\" 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 style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Autor: Agnieszka Fida<\/strong><\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">specjalista ds. ksi\u0119gowo\u015bci<\/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-170fb43 elementor-widget elementor-widget-heading\" data-id=\"170fb43\" 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 r\u00f3wnie\u017c:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e444a36 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e444a36\" 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\/rozliczenie-firmy-likwidacja-dzialalnosci-gospodarczej\" target=\"_blank\">\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\">Jak rozliczy\u0107 firm\u0119 przy likwidacji 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 href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-podatek-dochodowy\" target=\"_blank\">\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\">Likwidacja dzia\u0142alno\u015bci a podatek dochodowy<\/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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2.75z\"\/><\/svg><\/span><\/a><\/div><div class=\"heateorSssClear\"><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Spis tre\u015bci przewodnika: Likwidacja dzia\u0142alno\u015bci gospodarczej &#8211; obowi\u0105zki przedsi\u0119biorcy cz.1 Jak rozliczy\u0107 firm\u0119 przy likwidacji dzia\u0142alno\u015bci gospodarczej? &gt;&gt; cz.2 Likwidacja&#8230;<\/p>\n","protected":false},"author":1,"featured_media":22240,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[314],"tags":[1092,1093,1094,1095,1096,1097],"class_list":["post-22233","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes","tag-likwidacja-dzialalnosci-gospodarczej","tag-zamkniecie-firmy","tag-rozliczenie-firmy","tag-podatki-po-likwidacji-firmy","tag-wyrejestrowanie-z-zus","tag-wniosek-o-wykreslenie-dzialalnosci-w-ceidg"],"yoast_head":"<!-- This site is optimized with the Yoast 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