{"id":22262,"date":"2025-12-09T11:34:16","date_gmt":"2025-12-09T10:34:16","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=22262"},"modified":"2026-07-15T13:24:42","modified_gmt":"2026-07-15T11:24:42","slug":"likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna","title":{"rendered":"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22262\" class=\"elementor elementor-22262\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cb29fc9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb29fc9\" 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-b0cc9cf\" data-id=\"b0cc9cf\" 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-fc76b60 elementor-widget elementor-widget-text-editor\" data-id=\"fc76b60\" 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;\"><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><strong><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\"><strong>cz.3 Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 &gt;&gt;<\/strong><\/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-8e516e4 elementor-widget elementor-widget-table-of-contents\" data-id=\"8e516e4\" 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-5fe42ce elementor-widget elementor-widget-text-editor\" data-id=\"5fe42ce\" 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;\">Je\u017celi w momencie zako\u0144czenia dzia\u0142alno\u015bci gospodarczej korzystali\u015bmy z kasy fiskalnej, mamy obowi\u0105zek prawid\u0142owo zako\u0144czy\u0107 jej prac\u0119.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zgodnie z przepisami musimy:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wygenerowa\u0107 raport dobowy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dokona\u0107 odczytu pami\u0119ci fiskalnej (po przej\u015bciu kasy w tryb tylko do odczytu),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">sporz\u0105dzi\u0107 protok\u00f3\u0142 z odczytu pami\u0119ci fiskalnej wraz z raportem rozliczeniowym,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">z\u0142o\u017cy\u0107 te dokumenty w urz\u0119dzie skarbowym w terminie 5 dni od ich sporz\u0105dzenia,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">przes\u0142a\u0107 wniosek o wyrejestrowanie kasy z ewidencji.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>Je\u015bli likwidacja dzia\u0142alno\u015bci nast\u0119puje w ci\u0105gu 3 lat od zakupu kasy fiskalnej, a korzystali\u015bmy z ulgi na jej zakup, musimy zwr\u00f3ci\u0107 otrzyman\u0105 ulg\u0119.<\/strong> Kwot\u0119 zwrotu wpisujemy w poz. 34 cz\u0119\u015bci deklaracyjnej pliku JPK_v7.<\/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-11fc978 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11fc978\" 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-99f7c40\" data-id=\"99f7c40\" 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-f4da3ad elementor-widget elementor-widget-heading\" data-id=\"f4da3ad\" 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\">Przechowywanie dokumentacji po likwidacji 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-5151288 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5151288\" 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-1db8835\" data-id=\"1db8835\" 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-2904b00 elementor-widget elementor-widget-text-editor\" data-id=\"2904b00\" 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>Po likwidacji dzia\u0142alno\u015bci\u00a0 gospodarczej nale\u017cy pami\u0119ta\u0107 o przechowywaniu dokumentacji firmowej przez okres 5 lat od ko\u0144ca roku, w kt\u00f3rym up\u0142yn\u0105\u0142 termin p\u0142atno\u015bci podatku.<\/strong> Niekt\u00f3re dokumenty \u2013 takie jak listy p\u0142ac czy deklaracje ZUS \u2013 nale\u017cy jednak zachowa\u0107 przez 10 lat.<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">W przypadku dokumentacji pracowniczej dotycz\u0105cej os\u00f3b zatrudnionych przed 1 stycznia 1999 r. okres przechowywania jest znacznie d\u0142u\u017cszy \u2013 wynosi nawet 50 lat.<\/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-c4930d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4930d2\" 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-b6bd101\" data-id=\"b6bd101\" 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-8e7bdd1 elementor-widget elementor-widget-heading\" data-id=\"8e7bdd1\" 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\">Pozosta\u0142e obowi\u0105zki po likwidacji<\/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-33b8fce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33b8fce\" 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-7a544f0\" data-id=\"7a544f0\" 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-a3fae72 elementor-widget elementor-widget-text-editor\" data-id=\"a3fae72\" 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>Zamkni\u0119cie dzia\u0142alno\u015bci gospodarczej<\/strong> nie oznacza ko\u0144ca wszystkich zobowi\u0105za\u0144 wobec urz\u0119d\u00f3w. Po zako\u0144czeniu dzia\u0142alno\u015bci nale\u017cy z\u0142o\u017cy\u0107 roczn\u0105 deklaracj\u0119 PIT oraz rozliczy\u0107 sk\u0142adk\u0119 zdrowotn\u0105 za okres, w kt\u00f3rym firma by\u0142a faktycznie prowadzona.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku przedsi\u0119biorc\u00f3w, kt\u00f3rzy zatrudniali pracownik\u00f3w, obowi\u0105zki s\u0105 szersze. Do dnia zako\u0144czenia dzia\u0142alno\u015bci trzeba sporz\u0105dzi\u0107 i z\u0142o\u017cy\u0107 odpowiednie deklaracje, takie jak PIT-4R, PIT-8AR czy IFT-1R, a tak\u017ce przekaza\u0107 pracownikom informacje PIT-11.<\/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-a2ef265 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2ef265\" 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-ece21ed\" data-id=\"ece21ed\" 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-56475f8 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"56475f8\" 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-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\tWarto r\u00f3wnie\u017c pami\u0119ta\u0107 o deklaracji na podatek od nieruchomo\u015bci, je\u015bli dzia\u0142alno\u015b\u0107 by\u0142a prowadzona w nieruchomo\u015bci stanowi\u0105cej w\u0142asno\u015b\u0107 przedsi\u0119biorcy. Dop\u00f3ki nie zostanie zg\u0142oszona zmiana sposobu jej wykorzystania, obowi\u0105zywa\u0107 b\u0119dzie wy\u017csza stawka podatku w\u0142a\u015bciwa dla nieruchomo\u015bci wykorzystywanych do prowadzenia dzia\u0142alno\u015bci gospodarczej.\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-d021e4f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d021e4f\" 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-8e94b31\" data-id=\"8e94b31\" 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-f8dd57f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f8dd57f\" 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<div class=\"elementor-element elementor-element-4a4c2f1 elementor-widget elementor-widget-text-editor\" data-id=\"4a4c2f1\" 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>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\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-11b7510 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11b7510\" 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-dde14f4\" data-id=\"dde14f4\" 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-52b0eb3 elementor-widget elementor-widget-heading\" data-id=\"52b0eb3\" 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-9ea4f2c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9ea4f2c\" 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 href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" 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 obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105<\/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<\/ul>\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-cf29882 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf29882\" 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-e136576\" data-id=\"e136576\" 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-97aaa1d elementor-widget elementor-widget-author-box\" data-id=\"97aaa1d\" 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<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Flikwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#0765FE;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path fill=\"#fff\" d=\"M28 16c0-6.627-5.373-12-12-12S4 9.373 4 16c0 5.628 3.875 10.35 9.101 11.647v-7.98h-2.474V16H13.1v-1.58c0-4.085 1.849-5.978 5.859-5.978.76 0 2.072.15 2.608.298v3.325c-.283-.03-.775-.045-1.386-.045-1.967 0-2.728.745-2.728 2.683V16h3.92l-.673 3.667h-3.247v8.245C23.395 27.195 28 22.135 28 16Z\"><\/path><\/svg><\/span><\/a><a target=\"_blank\" aria-label=\"Facebook Messenger\" class=\"heateor_sss_button_facebook_messenger\" href=\"https:\/\/www.facebook.com\/dialog\/send?app_id=1904103319867886&display=popup&link=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Flikwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna&redirect_uri=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Flikwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_facebook_messenger\" style=\"background-color:#0084ff;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-2 -2 36 36\"><path fill=\"#fff\" d=\"M16 5C9.986 5 5.11 9.56 5.11 15.182c0 3.2 1.58 6.054 4.046 7.92V27l3.716-2.06c.99.276 2.04.425 3.128.425 6.014 0 10.89-4.56 10.89-10.183S22.013 5 16 5zm1.147 13.655L14.33 15.73l-5.423 3 5.946-6.31 2.816 2.925 5.42-3-5.946 6.31z\"\/><\/svg><\/span><\/a><a aria-label=\"Linkedin\" class=\"heateor_sss_button_linkedin\" href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Flikwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" title=\"Linkedin\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_linkedin\" style=\"background-color:#0077b5;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"0 0 32 32\"><path d=\"M6.227 12.61h4.19v13.48h-4.19V12.61zm2.095-6.7a2.43 2.43 0 0 1 0 4.86c-1.344 0-2.428-1.09-2.428-2.43s1.084-2.43 2.428-2.43m4.72 6.7h4.02v1.84h.058c.56-1.058 1.927-2.176 3.965-2.176 4.238 0 5.02 2.792 5.02 6.42v7.395h-4.183v-6.56c0-1.564-.03-3.574-2.178-3.574-2.18 0-2.514 1.7-2.514 3.46v6.668h-4.187V12.61z\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Whatsapp\" class=\"heateor_sss_whatsapp\" href=\"https:\/\/api.whatsapp.com\/send?text=Likwidacja%20dzia%C5%82alno%C5%9Bci%20a%20obowi%C4%85zki%20zwi%C4%85zane%20z%20kas%C4%85%20fiskaln%C4%85%20https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Flikwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" title=\"Whatsapp\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#55eb4c;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-6 -5 40 40\"><path class=\"heateor_sss_svg_stroke heateor_sss_no_fill\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\" d=\"M 11.579798566743314 24.396926207859085 A 10 10 0 1 0 6.808479557110079 20.73576436351046\"><\/path><path d=\"M 7 19 l -1 6 l 6 -1\" class=\"heateor_sss_no_fill heateor_sss_svg_stroke\" stroke=\"#fff\" stroke-width=\"2\" fill=\"none\"><\/path><path d=\"M 10 10 q -1 8 8 11 c 5 -1 0 -6 -1 -3 q -4 -3 -5 -5 c 4 -2 -1 -5 -1 -4\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Email\" class=\"heateor_sss_email\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" onclick=\"event.preventDefault();window.open('mailto:?subject=' + decodeURIComponent('Likwidacja%20dzia%C5%82alno%C5%9Bci%20a%20obowi%C4%85zki%20zwi%C4%85zane%20z%20kas%C4%85%20fiskaln%C4%85').replace('&', '%26') + '&body=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Flikwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna', '_blank')\" title=\"Email\" rel=\"noopener\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#649a3f;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-.75 -.5 36 36\"><path d=\"M 5.5 11 h 23 v 1 l -11 6 l -11 -6 v -1 m 0 2 l 11 6 l 11 -6 v 11 h -22 v -11\" stroke-width=\"1\" fill=\"#fff\"><\/path><\/svg><\/span><\/a><a aria-label=\"Copy Link\" class=\"heateor_sss_button_copy_link\" title=\"Copy Link\" rel=\"noopener\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" onclick=\"event.preventDefault()\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg heateor_sss_s__default heateor_sss_s_copy_link\" style=\"background-color:#ffc112;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg style=\"display:block;border-radius:999px;\" focusable=\"false\" aria-hidden=\"true\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"100%\" height=\"100%\" viewBox=\"-4 -4 40 40\"><path fill=\"#fff\" d=\"M24.412 21.177c0-.36-.126-.665-.377-.917l-2.804-2.804a1.235 1.235 0 0 0-.913-.378c-.377 0-.7.144-.97.43.026.028.11.11.255.25.144.14.24.236.29.29s.117.14.2.256c.087.117.146.232.177.344.03.112.046.236.046.37 0 .36-.126.666-.377.918a1.25 1.25 0 0 1-.918.377 1.4 1.4 0 0 1-.373-.047 1.062 1.062 0 0 1-.345-.175 2.268 2.268 0 0 1-.256-.2 6.815 6.815 0 0 1-.29-.29c-.14-.142-.223-.23-.25-.254-.297.28-.445.607-.445.984 0 .36.126.664.377.916l2.778 2.79c.243.243.548.364.917.364.36 0 .665-.118.917-.35l1.982-1.97c.252-.25.378-.55.378-.9zm-9.477-9.504c0-.36-.126-.665-.377-.917l-2.777-2.79a1.235 1.235 0 0 0-.913-.378c-.35 0-.656.12-.917.364L7.967 9.92c-.254.252-.38.553-.38.903 0 .36.126.665.38.917l2.802 2.804c.242.243.547.364.916.364.377 0 .7-.14.97-.418-.026-.027-.11-.11-.255-.25s-.24-.235-.29-.29a2.675 2.675 0 0 1-.2-.255 1.052 1.052 0 0 1-.176-.344 1.396 1.396 0 0 1-.047-.37c0-.36.126-.662.377-.914.252-.252.557-.377.917-.377.136 0 .26.015.37.046.114.03.23.09.346.175.117.085.202.153.256.2.054.05.15.148.29.29.14.146.222.23.25.258.294-.278.442-.606.442-.983zM27 21.177c0 1.078-.382 1.99-1.146 2.736l-1.982 1.968c-.745.75-1.658 1.12-2.736 1.12-1.087 0-2.004-.38-2.75-1.143l-2.777-2.79c-.75-.747-1.12-1.66-1.12-2.737 0-1.106.392-2.046 1.183-2.818l-1.186-1.185c-.774.79-1.708 1.186-2.805 1.186-1.078 0-1.995-.376-2.75-1.13l-2.803-2.81C5.377 12.82 5 11.903 5 10.826c0-1.08.382-1.993 1.146-2.738L8.128 6.12C8.873 5.372 9.785 5 10.864 5c1.087 0 2.004.382 2.75 1.146l2.777 2.79c.75.747 1.12 1.66 1.12 2.737 0 1.105-.392 2.045-1.183 2.817l1.186 1.186c.774-.79 1.708-1.186 2.805-1.186 1.078 0 1.995.377 2.75 1.132l2.804 2.804c.754.755 1.13 1.672 1.13 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":22263,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[314],"tags":[1103,1104,1105,1106,1107,1108],"class_list":["post-22262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes","tag-ikwidacja-dzialalnosci-gospodarczej","tag-kasa-fiskalna-przy-likwidacji-dzialalnosci","tag-wyrejestrowanie-kasy-fiskalnej","tag-przechowywanie-dokumentacji-firmowej","tag-deklaracje-pit-po-zamknieciu-firmy","tag-skladki-zus-po-likwidacji-firmy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Sprawd\u017a, jakie obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 nale\u017cy spe\u0142ni\u0107 przy likwidacji dzia\u0142alno\u015bci gospodarczej.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 - Formsoft SKP\u00ae\" \/>\n<meta property=\"og:description\" content=\"Sprawd\u017a, jakie obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 nale\u017cy spe\u0142ni\u0107 przy likwidacji dzia\u0142alno\u015bci gospodarczej.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\" \/>\n<meta property=\"og:site_name\" content=\"Formsoft SKP\u00ae\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/formsoft.programy\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-09T10:34:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-15T11:24:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/12\/kasa-fiskalna.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\"},\"author\":{\"name\":\"FORMSOFT\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"headline\":\"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105\",\"datePublished\":\"2025-12-09T10:34:16+00:00\",\"dateModified\":\"2026-07-15T11:24:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\"},\"wordCount\":460,\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/kasa-fiskalna.webp\",\"keywords\":[\"ikwidacja dzia\u0142alno\u015bci gospodarczej\",\"kasa fiskalna przy likwidacji dzia\u0142alno\u015bci\",\"wyrejestrowanie kasy fiskalnej\",\"przechowywanie dokumentacji firmowej\",\"deklaracje PIT po zamkni\u0119ciu firmy\",\"sk\u0142adki ZUS po likwidacji firmy\"],\"articleSection\":[\"Biznes\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\",\"name\":\"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 - Formsoft SKP\u00ae\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/kasa-fiskalna.webp\",\"datePublished\":\"2025-12-09T10:34:16+00:00\",\"dateModified\":\"2026-07-15T11:24:42+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\"},\"description\":\"Sprawd\u017a, jakie obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 nale\u017cy spe\u0142ni\u0107 przy likwidacji dzia\u0142alno\u015bci gospodarczej.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/kasa-fiskalna.webp\",\"contentUrl\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/kasa-fiskalna.webp\",\"width\":400,\"height\":250,\"caption\":\"kasa fiskalna z wydrukowanym paragonem\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#website\",\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/\",\"name\":\"SKP\u00ae Formsoft\",\"description\":\"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/#\\\/schema\\\/person\\\/6ee2eec08db6c02b48abc2180e2ed051\",\"name\":\"FORMSOFT\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g\",\"caption\":\"FORMSOFT\"},\"url\":\"https:\\\/\\\/www.ksiega-podatkowa.pl\\\/akademia-skp\\\/author\\\/adm\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 - Formsoft SKP\u00ae","description":"Sprawd\u017a, jakie obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 nale\u017cy spe\u0142ni\u0107 przy likwidacji dzia\u0142alno\u015bci gospodarczej.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna","og_locale":"pl_PL","og_type":"article","og_title":"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 - Formsoft SKP\u00ae","og_description":"Sprawd\u017a, jakie obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 nale\u017cy spe\u0142ni\u0107 przy likwidacji dzia\u0142alno\u015bci gospodarczej.","og_url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna","og_site_name":"Formsoft SKP\u00ae","article_publisher":"https:\/\/www.facebook.com\/formsoft.programy","article_published_time":"2025-12-09T10:34:16+00:00","article_modified_time":"2026-07-15T11:24:42+00:00","og_image":[{"width":400,"height":250,"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/12\/kasa-fiskalna.webp","type":"image\/webp"}],"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#article","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna"},"author":{"name":"FORMSOFT","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"headline":"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105","datePublished":"2025-12-09T10:34:16+00:00","dateModified":"2026-07-15T11:24:42+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna"},"wordCount":460,"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/12\/kasa-fiskalna.webp","keywords":["ikwidacja dzia\u0142alno\u015bci gospodarczej","kasa fiskalna przy likwidacji dzia\u0142alno\u015bci","wyrejestrowanie kasy fiskalnej","przechowywanie dokumentacji firmowej","deklaracje PIT po zamkni\u0119ciu firmy","sk\u0142adki ZUS po likwidacji firmy"],"articleSection":["Biznes"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna","name":"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 - Formsoft SKP\u00ae","isPartOf":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage"},"image":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage"},"thumbnailUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/12\/kasa-fiskalna.webp","datePublished":"2025-12-09T10:34:16+00:00","dateModified":"2026-07-15T11:24:42+00:00","author":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051"},"description":"Sprawd\u017a, jakie obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105 nale\u017cy spe\u0142ni\u0107 przy likwidacji dzia\u0142alno\u015bci gospodarczej.","breadcrumb":{"@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#primaryimage","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/12\/kasa-fiskalna.webp","contentUrl":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/12\/kasa-fiskalna.webp","width":400,"height":250,"caption":"kasa fiskalna z wydrukowanym paragonem"},{"@type":"BreadcrumbList","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-dzialalnosci-gospodarczej-a-obowiazki-zwiazane-z-kasa-fiskalna#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp"},{"@type":"ListItem","position":2,"name":"Likwidacja dzia\u0142alno\u015bci a obowi\u0105zki zwi\u0105zane z kas\u0105 fiskaln\u0105"}]},{"@type":"WebSite","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#website","url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/","name":"SKP\u00ae Formsoft","description":"Akademia SKP to zbi\u00f3r wiedzy ksi\u0119gowej og\u00f3lnej i nt. nowo\u015bci. Chcemy te\u017c, aby by\u0142a \u017ar\u00f3d\u0142em odpowiedzi na ka\u017cde pytanie dotycz\u0105ce dzia\u0142ania programu","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Person","@id":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/#\/schema\/person\/6ee2eec08db6c02b48abc2180e2ed051","name":"FORMSOFT","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d956a90ba198909056f2b091db028891119810add1bf9cc11191a4877bfa7eeb?s=96&d=mm&r=g","caption":"FORMSOFT"},"url":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/author\/adm"}]}},"_links":{"self":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/22262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/comments?post=22262"}],"version-history":[{"count":23,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/22262\/revisions"}],"predecessor-version":[{"id":24269,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/posts\/22262\/revisions\/24269"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/media\/22263"}],"wp:attachment":[{"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/media?parent=22262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/categories?post=22262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-json\/wp\/v2\/tags?post=22262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}