Filing zero-activity reports for a dormant business: JPK_V7, PIT, CIT-8 and annual financial statements
A company with no turnover is not a company with no obligations. As long as a JDG or Sp. z o.o. sits in the register, the deadlines keep running: an active VAT payer files JPK_V7 by the 25th even with zeros, an Sp. z o.o. files CIT-8 by 31 March whether or not it issued a single invoice, and the annual financial statements must be approved by 30 June and filed with the KRS within 15 days of approval. The price of silence in 2026: a fiscal offence carries a fine of 480.60 to 96,120 PLN (one-tenth to twenty times the 4,806 PLN minimum wage), with an on-the-spot penalty notice of up to 24,030 PLN. Miss JPK_V7 for three consecutive months and the tax office simply strikes the company from the VAT register - and your counterparties will notice before you do. We take nil filings off your hands: one-off, for a whole year, or as back-filing with a voluntary disclosure.
The duty follows from what you registered and never closed, not from your turnover.
If you are a registered active VAT payer, JPK_V7M (monthly) or JPK_V7K (quarterly) is due by the 25th even for a completely empty month. This is the classic first-year mistake: VAT-R registration filed "for later", the business never started, and nobody sent the returns.
A dormant Sp. z o.o. must file CIT-8 for every tax year, even with no single transaction. There is no zero-turnover exemption in corporate income tax. On top of that: financial statements prepared by 31 March, approved by the shareholders' meeting by 30 June, and filed with the KRS within 15 days of approval.
Here there is a genuine relief few people know about. Under art. 12(3b) of the Accounting Act you may skip closing the books and preparing financial statements if the activity was suspended for the entire financial year AND no event with property or financial consequences occurred - depreciation included. CIT-8 still has to be filed. We test both conditions against your books; if they hold, you save the cost of the annual statements.
A suspended sole trader files no JPK_V7 and pays no social contributions - and suspension in CEIDG can be indefinite (the rule since 2018; the minimum is 30 days). The annual PIT for the suspension period is still due by 30 April. And if an import of services or an intra-EU acquisition occurred during suspension, the JPK_V7 duty comes back.
The worst variant: everything is due - JPK_V7 if you are VAT-registered, ZUS DRA by the 20th, contributions payable under the general rules, and the annual PIT-36, PIT-36L or PIT-28 by 30 April. If there is no work and none in sight, suspension or closure normally costs less than paying contributions into thin air. We cost out both options during the consultation.
If deadlines have passed, the situation is still fixable: we file the reports together with a czynny żal - a voluntary disclosure to the tax office made before it discovers the breach itself. A properly filed disclosure means no penalty is imposed. It only works before inspection activities begin, so delay costs nothing but options.
A single nil return: 1-2 business days. A full-year Sp. z o.o. package with financial statements: 5-10 days.
We check the legal form (JDG or Sp. z o.o.), VAT status, tax regime and the entry in CEIDG/KRS. You get a precise list: which reports you owe, for which periods, and what is already overdue. This is the 300 PLN consultation, credited towards the service.
We prepare the UPL-1 power of attorney for electronic tax filings, plus PPS-1/ZUS-PEL where needed. Without it we cannot sign a report on your behalf. Signed via ePUAP, a qualified signature or on paper.
We prepare the nil JPK_V7, PIT/CIT returns and, where required, the financial statements in the structured XML format for e-KRS. For an Sp. z o.o. we also draft the shareholder resolutions approving the statements and allocating the result.
We submit to e-Deklaracje / KAS and e-KRS and collect the UPO - the official electronic receipt with the exact date and time. That is your proof the report was filed on time. We send you the PDF.
We set reminders for every deadline you have: the 20th for ZUS, the 25th for JPK_V7, 31 March for CIT-8, 30 April for PIT, 30 June for approving the statements, 15 July for filing with the KRS. We write before the deadline, not after.
For nil filings the pack is minimal - what matters is access and evidence that nothing actually happened.
One-off payment per report. Annual packages cost less than the sum of individual filings.
* The UPL-1 power of attorney is exempt from stamp duty. Filing statements in e-KRS is free. If the company has ZUS or tax arrears, restructuring and instalment arrangements are quoted separately. Fines and interest are payable by the taxpayer, but a timely voluntary disclosure usually avoids them entirely.
Yes, if you are registered as an active VAT payer. The duty follows from your status, not your turnover: while you sit in the VAT register the return is due by the 25th of every month (JPK_V7M) or quarter (JPK_V7K), simply with zeros in every field. The only exception is a period of formal suspension, and even then only if there was no import of services or intra-EU acquisition. If you do not need VAT, the right move is not silence but deregistration via VAT-Z. Note also that six consecutive months (or two quarters) of nothing but zeros is itself a ground for removal from the VAT register (art. 96(9a)(3)).
Tell us the legal form and the month filings stopped - within 30 minutes you will have a precise list of obligations, an estimate of the penalty exposure, and a recommendation: file zeros, suspend, or close.
