Accounting
support for
Sp. z o.o. not currently operating
We provide support to companies with no turnover or actual business activity. We review past periods, prepare the CIT-8 form and the annual financial statements, and assist with the submission of documents to the KRS.
UA / RU / EN / PL
What you need to know about a Sp. z o.o. that is not currently operating
A Sp. z o.o. that is not active is often perceived as a “shell” company for which no action is required. However, if the company has not been wound up and remains registered in the KRS, it still has reporting obligations: the annual CIT-8 return, financial statements, submitting annual accounts to the KRS, monitoring deadlines and checking for any correspondence from the KRS or the Tax Office.
Monthly accounting support is necessary to ensure that the company can fulfil its obligations on time. This is particularly important if the owner is abroad, is not currently using the company, plans to resume operations at a later date, or is considering winding up the Sp. z o.o. in the future.
Who needs an audit of financial statements and accounts for a Sp. z o.o.?.
- The company is not, in fact, carrying out any business activities, but remains registered with the KRS.
- You’re not sure whether you need to submit a CIT-8 form.
- You’re not sure whether you need to prepare financial statements.
- You have received a letter or a demand from KRS / Urząd Skarbowy.
- You have missed the deadline for submitting your reports.
- The company isn’t currently active, but you want to keep it “in good order”.
- You are planning to resume operations at a later date and wish to maintain accounting control.
- You are planning to wind up your Sp. z o.o., but first you want to find out whether there are any outstanding accounting matters.
If at least one of these issues applies to your Sp. z o.o., please submit an enquiry — we will analyse your company’s situation and advise you on the next steps.
How does Sp. z o.o. provide support?.
Sp. z o.o. mini package
- Initial consultation on accounting support: determining the scope of work to be carried out, the procedure and the scope of the documents to be provided;
- Drawing up powers of attorney for the signing of declarations;
- Logging in to the company’s online tax portal;
- Preparing and submitting annual income tax returns: CIT-8, PIT-4R, and PIT returns for employees and board members;
- Support in dealing with Polish government bodies: ZUS, Urząd Skarbowy;
- Online support to answer any questions that may arise;
If a company has overdue financial statements, previous periods have not been finalised, or documents are missing, and it is necessary to restore the accounts or prepare financial statements for previous years, the cost of such work will be determined on a case-by-case basis following a consultation and an assessment of the company’s situation.
Why Entrepreneurs Choose IMOSTA?
We work with foreign entrepreneurs and know which issues are important to bear in mind when setting up and running a business in Poland.
Accounting, tax, legal and HR matters are handled within one integrated support system.
We explain Polish procedures clearly, without complex terms or confusing abbreviations.
We do not limit our support to a one-time consultation. We explain your first obligations, key deadlines, how to work with your accountant and the important steps to take during the first 30 days of business activity.
What our clients say about IMOSTA
FAQ
As a general rule, for a Sp. z o.o. with no turnover, obligations may still apply even in the absence of business activity or income. It is necessary to review the company’s situation: the year of registration, whether financial statements have been filed for previous periods, and the relevant documents and deadlines.
As a rule, a Sp. z o.o. is required to submit a CIT-8 return even if it has no income and is not actually carrying out any business activities. In such a situation, it may be necessary to CIT-8 zero return for a specific reporting period.
IMOSTA assesses the company’s situation and explains whether it is necessary to submit a CIT-8 return without any income, what information will be required to prepare the return, and what obligations a Sp. z o.o. may have towards the Tax Office.
Financial statements are a company’s annual financial reports. For a Sp. z o.o., they are mandatory even if the company has not actually been in operation.
Financial statements and related documents must be submitted to the KRS. We check the status of compliance with obligations for previous years and assist with the preparation and submission of the necessary documents to the KRS on behalf of your company.
Even if a dormant Sp. z o.o. has missed the reporting deadline, its obligations must still be fulfilled. In such cases, we identify which documents have not been submitted, for which periods, and what steps can be taken next to fulfil these obligations and avoid liability.
In many cases, the work can be carried out remotely, provided the client has the necessary information, documents and the means to sign the relevant documents. If the client needs to take any action in person, we will explain the procedure.
Submit an enquiry — we’ll assess your company’s situation and advise you on the next steps.
*IMOSTA Group is not a government body and does not issue official documents, numbers or identifiers. We provide advisory, organisational and accounting support to entrepreneurs in Poland. If the process requires actions that necessitate the client’s personal involvement, we explain the procedure and provide the client with advisory support.