How to resume a suspended JDG in Poland: what restarts, and when

To resume a suspended JDG (a sole trader business), you file a free resumption application in CEIDG, the public register of sole traders. If your suspension already had an end date, you do nothing: the business restarts on that day. The earliest date is 30 days after the suspension began.

From that day your ZUS (social insurance) contributions, income-tax advances and VAT returns start again. CEIDG tells ZUS and the tax office for you.

Wznowienie działalności (resuming your business) keeps the same business, NIP (tax number) and CEIDG entry. What needs checking is what changed meanwhile: your ZUS stage, activity codes, KSeF and official e-mailbox.

How to resume in CEIDG

• Your suspension had an end date. You file nothing.
• Your suspension was indefinite, or you want a different date. Log in to biznes.gov.pl and choose “Wznów działalność” (Resume your business). This is section 12 of the CEIDG-1 form.

Backdating. The law bans past dates only for companies in the KRS (the company register), but no official page confirms that CEIDG accepts a past resumption date for a JDG. Choose today or a later day. If you have already started working again without filing, call the biznes.gov.pl help centre (801 055 088 or 22 765 67 32, working days 8:00–17:00) before you file.

PKD 2025 codes. Since 1 January 2025 CEIDG accepts a resumption only with PKD 2025 activity codes, which describe what you do. If your entry still shows PKD 2007 codes, the form makes you replace them in the same application. PKD 2007 stops being valid on 1 January 2027. See PKD 2025 codes.

ZUS: what restarts, and what you file yourself

In most cases you file nothing. CEIDG passes the resumption to ZUS, which registers you again on your old terms: your health insurance, and voluntary sickness insurance if you had it.

You file the ZUS forms yourself, within 7 days, if your situation changed during the suspension:

• your 6-month Ulga na start (start-up relief) ended: end code 05 40 on ZUS ZWUA (the deregistration form), then register with code 05 70 (preferential ZUS) on ZUS ZUA (the registration form);
• your 24 months of preferential ZUS ended: register with code 05 10 (full ZUS), or 05 90 if you qualify for Mały ZUS Plus;
• you started a job, got a pension, or your insurance changed in another way.

The reliefs did not wait for you. Ulga na start runs for 6 months from the start of the business, and preferential ZUS for the next 24 calendar months. Suspension time counts toward both, so you keep only what is left when you resume; if nothing is, you move to the next stage.

What one full month back costs in 2026, at the minimum rates:

The 432.54 PLN health minimum is for the tax scale and the 19% flat tax (February 2026 to January 2027). On ryczałt (the lump-sum tax on revenue) the 2026 amounts are 498.35, 830.58 or 1,495.04 PLN a month, depending on revenue.

The month you resume. Social contributions for that month are proportional to the days you are active. The health contribution is due in full, whatever the day. Both are due, with the ZUS DRA return, by the 20th of the following month. If the 20th is a weekend day or a holiday, the deadline moves to the next working day.

Mały ZUS Plus, the income-based contributions, is normally chosen by 31 January; after a later resumption you have 7 days to register with code 05 90. It needs, among other things, at least 60 days of business in the previous year and previous-year revenue up to 120,000 PLN. If the suspension covered most of last year, ask ZUS (22 560 16 00) whether you still qualify. More in Mały ZUS Plus.

Watch out: ZUS said that someone suspended for the whole of 2025 who resumed in January 2026 on the tax scale or the flat tax still had to file the annual health settlement for 2025, in the ZUS DRA for April, by 20 May 2026.

Income tax: advances, books and the tax form

On the tax scale or the flat tax, monthly or quarterly advances (payments on account of the year’s tax) restart from the resumption. Each is due by the 20th of the following month (December’s by 20 January). Revenue and costs from the suspension period, if any, can go into the first advance after you resume, or wait for the annual return.

On ryczałt, anything owed for the suspension months of the year you resume is paid by the 20th of the month after you resume (or after the quarter, for quarterly payers). Ryczałt for suspended months of an earlier year was due by 20 January after that year.

You carry on the same records. A KPiR (the revenue and expense ledger) is set up for each tax year, on 1 January. If your suspension crossed New Year, check with your accountant that this year’s book exists. From the 2027 tax year every sole trader keeps the KPiR or the ryczałt revenue register in software; monthly VAT filers already do so for 2026.

Can you change your tax form? The official page says only that you go back to the same rules as before the suspension, so the ordinary rule applies: you choose or change the form (scale, 19% flat tax or ryczałt) by the 20th of the month after your first revenue in the tax year, or by 31 December if that first revenue comes in December. In practice:

Selling business equipment counts as revenue too.

If unsure, ask KIS, the tax information line (801 055 055, or 22 330 03 30 from a mobile), before the deadline. Compare the options in choosing a tax form.

Depreciation (spreading the cost of equipment over several years) stopped from the month after you suspended. When it restarts is not settled (biznes.gov.pl’s wording and its own example point to different months), so ask your accountant which month to use.

VAT, KSeF and e-Doręczenia

VAT. A suspension of 6 months or more takes you off the VAT register. When you resume you are put back automatically, with the same status, active or exempt, without a new VAT-R. If you are an active VAT payer, your monthly or quarterly VAT returns (JPK_V7M or JPK_V7K) start again with the period in which you resume, even if part of it was suspended.

KSeF is the national e-invoicing system. Since 1 February 2026 every business receives invoices there, and since 1 April 2026 small businesses issue them there too. Until 31 December 2026 you may still issue invoices outside KSeF while your KSeF-obligatory invoices stay within 10,000 PLN gross a month; once a month goes over, you stay in KSeF for good. From 1 January 2027 that relief ends. Before your first invoice back:

• log in to the free Aplikacja Podatnika KSeF (the Ministry of Finance’s web app) with mObywatel, online banking or Profil Zaufany; as a sole trader you have owner rights automatically;
• if you suspended before February 2026, your old tokens (the keys your invoicing software uses) do not work in KSeF 2.0, so generate new ones;
• check that any KSeF certificate is still valid (they last at most 2 years).

See KSeF explained.

e-Doręczenia, the official electronic mailbox, is required for every business in CEIDG from 1 October 2026, suspended ones included; businesses registered before 1 January 2025 had to have it by 30 September 2026. If you still have none, add it in the resumption application itself (section 22), free with the public provider. See the e-Doręczenia address.

Resuming for one invoice

First check whether you need to resume at all: while suspended, you may collect payment for work done before the suspension. New work for a client needs an active business. You cannot do “small jobs” on the side, and działalność nierejestrowana (unregistered activity) is closed to anyone who ran a business in the last 60 months.

If you do resume for one job, it costs at least one full month of health contribution (so keep the return inside one calendar month), plus social contributions for the active days, plus that month’s returns. You can suspend again afterwards. There is no limit on how many times, but each suspension lasts at least 30 days.

Example: you resume on 1 December 2026 on full ZUS, invoice a client, and suspend again from 1 January 2027. For December you pay 1,788.29 PLN social (without sickness insurance) plus at least 432.54 PLN health, with the ZUS DRA, by 20 January 2027. On the tax scale or flat tax, December’s advance is due the same day. An active VAT payer files the December JPK_V7M by 25 January 2027.

What to do next

1. Decide your date: at least 30 days after the suspension began, ideally today or later.
2. Check your ZUS stage. If a relief ended while you were away, file the forms you need (ZUS ZWUA, ZUS ZUA) within 7 days.
3. Check your PKD codes and your e-Doręczenia address, then file “Wznów działalność” on biznes.gov.pl.
4. Log in to KSeF and renew your tokens before your first invoice.
5. Set up your first month back: Komplet, our free Mac app, files each invoice into its month and pairs it with the payment on your bank statement.

If you are not coming back at all, closing the JDG may be simpler than staying suspended.