Closing a business is a process that involves many formalities with various state institutions. One of the key obligations of a business owner who was registered as a VAT taxpayer (active or exempt) is to report that they have stopped performing transactions subject to VAT. This obligation is met by filing the appropriate form with the tax office (urząd skarbowy). The tax office is not the only recipient of paperwork, though — businesses also file statistical reports, as our guide explains: how to fill in the GUS SP-3 form.
Removal from the VAT register is of fundamental importance for a business owner who is closing down. Failing to meet this obligation correctly or on time may have serious legal and financial consequences. This is why it is so important to understand every aspect of the process and to prepare the required documents properly.
A taxpayer registered for VAT who has stopped performing taxable transactions must notify the head of the tax office. This notice is the legal basis for removing the taxpayer from the VAT register (Article 96 section 6 of the VAT Act). From 1 January 2027 this obligation will not apply to a business owner who has applied for removal from CEIDG (Central Register and Information on Economic Activity) and does not carry on any other taxable activity, or to a company whose removal from the KRS (National Court Register) has been passed to the Central Register of Entities – National Taxpayer Register (Article 96 section 6a added by the Act of 4 September 2026, Journal of Laws (Dz.U.) 2026 item 1270)
What the VAT-Z form is and when to file it
The VAT-Z form is an official document used to report that a business has stopped performing transactions subject to VAT. It is a key part of the closing procedure for any business that was registered for VAT.
Article 96 section 6 of the VAT Act does not set an explicit deadline for filing this form. The Ministry of Finance (reply to a petition of 11 March 2022, PT5.056.1.2022) states that, based on Article 96 section 12, the notice should be filed within 7 days of ceasing taxable transactions. This short deadline means that the document has to be prepared and filed very soon after the business actually stops.
Basic information about the VAT-Z form
- Official document for reporting the cessation of VAT activity
- Mandatory for registered VAT taxpayers who have stopped taxable transactions
- Legal basis for removal from the VAT register
- Available on paper and electronically
- Free to download from tax offices and the Ministry of Finance website
The VAT-Z form should be filed with the tax office within 7 days of ceasing taxable transactions – this is how the Ministry of Finance derives the deadline from Article 96 section 12 of the VAT Act. If the cessation is not reported, the head of the tax office removes the taxpayer from the register ex officio (Article 96 section 8). The notice is the basis for removing the taxpayer from the VAT register
The tax office competent to accept the notice is the office that was competent on the last day on which transactions subject to VAT were performed. This means that even if you have changed your address after closing the business, you file the form with the office that was competent while you were running the business.
You can download the form from the Ministry of Finance website or get it directly from the tax office. It is available electronically, which makes it easier to fill in and file. Remember, however, that the document must be filled in very carefully, because any errors may mean you have to file it again.
A detailed look at part A of the VAT-Z form
Part A of the VAT-Z form identifies where the notice is filed and is fundamental to completing the whole procedure correctly. This section needs particular care, because if the document is filed with the wrong office, that office must forward it to the competent one (Article 170 § 1 of the Tax Ordinance Act (Ordynacja podatkowa)), which may delay removal from the VAT register.
The office competent to accept the notice is the tax office that was competent on the last day on which transactions subject to VAT were performed. This key distinction means that what counts is not your current address after closing the business, but the address that applied when you performed your last business transactions.
The competent tax office is determined by the situation on the last day on which VAT-taxable transactions were performed. Even if you have changed your address after closing the business, you file the VAT-Z form with the office that was competent on that day. A notice filed with the wrong office will be forwarded to the competent one, which makes the procedure longer
In practice this means you need to establish exactly which tax office was competent for you. For individuals running a JDG (sole proprietorship), competence is determined by their place of residence, and for entities other than individuals – by the address of their registered office (Article 17 § 1 of the Tax Ordinance Act).
Be particularly careful when filling in this part of the form, especially if your address or organisation changed in the last period of the business. If you are unsure which office is competent, it is worth asking the tax office directly or getting help from a tax adviser.
Filling in part B - taxpayer identification details
Part B of the VAT-Z form contains detailed taxpayer identification data, and all required fields must be filled in precisely. The section is divided into several subsections, each with its own requirements depending on the type of taxpayer.
Part B.1 contains the taxpayer's basic identification details. A person running a sole proprietorship ticks box 2 - "osoba fizyczna" (individual) in field 5. After making this choice, you must enter your surname, first name and date of birth in the relevant fields of the form.
A taxpayer that is not an individual, such as a sp. z o.o. (limited liability company), a joint-stock company or another legal form of business, ticks box 1 - "podatnik niebędący osobą fizyczną" (taxpayer that is not an individual) in field 5. In field 6 such a taxpayer enters its full official name as shown in its registration documents.
Comparison of requirements for different types of taxpayers
| Type of taxpayer | Field 5 | Data required in part B.1 | Address in part B.2 |
|---|---|---|---|
| Individual | Box 2 | Surname, first name, date of birth | Residential address |
| Sp. z o.o. | Box 1 | Full company name | Registered office address |
| Joint-stock company | Box 1 | Full company name | Registered office address |
| General partnership | Box 1 | Full company name | Registered office address |
Choosing the correct taxpayer category in field 5 is crucial for filling in the rest of the form. Individuals running a sole proprietorship tick box 2, while all other legal forms of business tick box 1. A wrong choice may mean you have to file the document again
Part B.2 covers the taxpayer's address details, which also differ depending on legal status. A business owner who is an individual gives their residential address in this section, i.e. the address of their permanent residence as shown in their identity documents. You need to give the full address, including the street name, building and flat number, postcode and town.
Taxpayers that are not individuals give in part B.2 the address of their official registered office as entered in the relevant register, such as the KRS. This address must be identical to the address shown in the entity's registration documents.
In addition, part D (fields 20 and 21) lets you optionally give contact details such as a phone number or email address. Although this information is not mandatory, providing it may make it easier for the tax office to contact you if anything about the notice needs clarifying.
Part C - details of the notice of ceasing VAT activity
Part C of the VAT-Z form is the heart of the whole document, because it contains the key information about the actual cessation of VAT-taxable transactions. This section needs particular precision, because the information given in it will be the basis for removing the taxpayer from the register.
The first and most important element of this part is the exact date on which taxable transactions ceased. When a business is closed, this will be the day on which the business owner actually stopped running the business. This date should be consistent with the date given in other closing documents, including the CEIDG-1 form for a sole proprietorship.
The date of ceasing taxable transactions must be given with the greatest precision and must reflect the actual moment the business ended. The same date should appear on all documents related to closing the business, including the CEIDG-1 form. Discrepancies in dates may lead to additional questions from the tax office
The second important element of part C is the reason for ceasing the business. The VAT-Z(6) form offers three options in field 17, and no notice is filed in the event of the taxpayer's death. You can choose one of the following options:
- Likwidacja (closing down) - the reason covering a voluntary end of the business by the business owner
- Upadłość (bankruptcy) - where the business ended as a result of bankruptcy proceedings
- Death of the taxpayer - the form has no such option: the head of the tax office removes the deceased taxpayer from the register ex officio (Article 96 section 7 of the VAT Act), unless the office has received from CEIDG the details of a succession administrator (Article 96 section 8a)
- Inna (other) - for non-standard situations that do not fit the categories above
Choosing the correct reason matters not only formally; it may also affect further procedures related to tax settlements. Where a business is closed voluntarily, the process is usually the simplest and fastest. Situations involving bankruptcy may require additional documents and procedures.
When filling in this part of the form, also remember to keep it consistent with the other documents filed as part of the closing procedure. Any discrepancies in dates or reasons may lead to additional questions from the tax office and delay removal from the register.
Filing procedure and required documents
Filing the VAT-Z form requires proper preparation and following a set procedure. You can choose from several ways of filing the document, each with its own requirements and procedures.
The form can be filed in person at the tax office, by traditional post or electronically. The choice depends on your preferences, but remember the 7-day deadline from ceasing transactions indicated by the Ministry of Finance – whichever way you deliver the document.
You can file the VAT-Z form in several ways - in person at the tax office, by traditional post or electronically online. Whichever way you choose, it is worth meeting the 7-day deadline from ceasing transactions. When filing by post, what counts is the date the item is posted at a branch of the designated operator, i.e. Poczta Polska (Article 12 § 6 point 2 of the Tax Ordinance Act), and when filing electronically - sending the notice before the deadline, confirmed by an official acknowledgement of receipt
If you file in person, go to the competent tax office with the completed form. It is advisable to book an appointment in advance or check the office's opening hours. When filing in person, it is worth having an identity document with you and, if the form is filed by someone representing the taxpayer, a power of attorney.
Filing by post requires particular care about the deadline. What counts is the date of posting at a Poczta Polska branch as the designated operator, so it is worth sending the document by registered post with acknowledgement of receipt. This protects you against problems with proving that you filed the document on time.
Filing documents electronically is becoming increasingly popular. However, it requires suitable electronic signature tools and familiarity with the procedures for electronic document flow in public administration.
The key steps of the filing procedure are:
- Check which tax office is competent based on the last day of business
- Download the current version of the VAT-Z form from official sources
- Fill in all required sections of the form with the greatest precision
- Check that all data are correct, especially dates and personal details
- Choose the way of filing that suits you
- File the form within 7 days of ceasing taxable transactions
- Keep the confirmation of filing for your own records
Part D - signature and completing the document
Part D of the VAT-Z form concerns the signature of the taxpayer or the person representing the taxpayer and is an essential element of validating the whole document. A missing signature is a formal defect of the notice that must be remedied before the tax office can examine it.
A VAT-Z form filed on paper is signed by the taxpayer or a person authorised to represent them (Article 168 § 3 of the Tax Ordinance Act). When filing electronically, the handwritten signature is replaced by the form of authentication required for electronic filing, e.g. a qualified electronic signature.
A notice without the signature of the taxpayer or a person authorised to represent the taxpayer does not meet the formal requirements. This also applies to the VAT-Z form, so a business owner closing their business must not forget to sign part D. The office then asks for the defect to be remedied within 7 days, and if it is not remedied, it leaves the notice unexamined (Article 169 § 1 of the Tax Ordinance Act)
If the form is filed by a person representing the taxpayer, for example under a power of attorney, that person signs part D. In such a case, however, the relevant power of attorney or another document authorising representation of the taxpayer must also be attached to the form.
Part D also contains the first name and surname of the person signing (fields 18 and 19). For entities that are not individuals, the form is signed by a person authorised to represent the entity under its registration documents, for example the president of the management board of a limited liability company.
Before signing, it is worth checking once more that all the data in the form are correct. After the document has been signed, any changes require filling in a new form, which may delay the procedure and cause you to miss the required deadline.
Part D also has a space for the date the form was filled in (field 22). This date should be the actual day the document was filled in and signed and should fall within the required 7 days of ceasing taxable transactions.
Legal consequences and effects of removal from the VAT register
Removal from the VAT register following the filing of the VAT-Z form has a number of important legal and practical consequences that every business owner should understand well before deciding to close the business.
The basic effect of removal from the VAT register is the loss of active VAT taxpayer status. This means that the business owner loses the right to deduct input VAT on purchases related to the business and should not issue invoices showing VAT – tax shown on such an invoice would have to be paid (Article 108 section 1 of the VAT Act). This change applies from the date of removal from the register.
Another important consequence is the obligation to settle all outstanding VAT liabilities. The business owner must file all required VAT returns (JPK_V7 files – VAT return with records, SAF-T file) for the periods in which the business operated and pay any tax arrears. An active VAT taxpayer that is an individual or a partnership without legal personality also draws up a stocktaking (spis z natury) of goods for which VAT was deductible, as at the day of ceasing transactions or dissolving the partnership, and files information about it no later than on the day of filing the return for the period including that day (Article 14 sections 1, 4 and 5 of the VAT Act; from 1 January 2027 the tax from the stocktaking is shown in that return). The tax office may audit the VAT settlements – also after removal from the register, until the limitation period expires.
Removal from the VAT register results in the loss of VAT taxpayer status from the date set by the tax office. The business owner loses the right to deduct input VAT and should not issue invoices showing VAT. Removal alone does not release you from settling tax liabilities and filing outstanding VAT returns
If the business owner has an excess of input VAT over output VAT, they may apply for a refund under the applicable procedures. However, this process may take time and require additional documents confirming that the settlements are correct.
Remember also that removal from the VAT register does not automatically end all obligations towards the tax office. The business owner must still keep the accounting records until the limitation period expires, i.e. as a rule for 5 years from the end of the calendar year in which the tax payment deadline passed (Article 70 § 1 and Article 86 § 1 of the Tax Ordinance Act, Article 112 of the VAT Act). We prepare VAT records and JPK files for clients who use our accounting services.
The main consequences of removal from the VAT register are:
- No basis for issuing invoices showing VAT from the date of removal
- No possibility of deducting input VAT on purchases
- Obligation to settle all outstanding VAT liabilities
- Possibility of applying for a refund of excess input VAT
- Continued obligation to keep accounting records
- Possibility of a tax audit or customs and tax audit of the settlements for the period of business activity
The most common mistakes when filling in the VAT-Z form
When filling in the VAT-Z form, business owners make a number of typical mistakes that may lead to a request for explanations or for the notice to be completed, or to a delay in removal from the VAT register. Knowing these mistakes helps you avoid them and complete the whole procedure smoothly.
One of the most common mistakes is identifying the wrong tax office. Business owners often wrongly assume that the form should be filed with the office competent for their current place of residence, while the competent office is the one from the last day of VAT-taxable activity.
Another frequent mistake is discrepancies in dates between the VAT-Z form and other closing documents. The date of ceasing transactions given in the VAT-Z form should be consistent with the date given in the CEIDG-1 form and other documents related to closing the business.
The most common mistakes when filling in the VAT-Z form are identifying the wrong tax office and discrepancies in the dates of ceasing the business. These mistakes may delay removal and require explanations or filing the documents again. Pay particular attention to consistent dates in all closing documents
Errors in personal or company details also cause problems. All data must be identical to the data in official registers. Errors in the spelling of surnames, company names or identification numbers are particularly common.
Another common mistake is choosing the wrong reason for ceasing the business. Business owners sometimes choose the "inna" (other) option instead of the correct "likwidacja" (closing down) option, which may lead to additional questions from the tax office.
Formal errors, such as a missing signature, a wrong signature date or incomplete required fields, are also common and mean that the form has to be filed again.
Here is a list of the most common mistakes to avoid:
- Filing the form with the wrong tax office
- Discrepancies in dates between different closing documents
- Errors in personal or company details
- Choosing the wrong reason for ceasing the business
- Missing signature or wrong signature date
- Incomplete required fields in the form
- Missing the 7-day deadline from ceasing transactions
Alternative scenarios and special situations
Although most VAT-Z filings concern a standard closure of a business, there are also special situations that require a different approach and additional procedures.
One of them is temporary suspension of the business. In some cases a business owner may want to stop VAT-taxable activity temporarily while keeping the option to resume it in the future. In such a situation you should consider very carefully whether filing the VAT-Z form is the right solution, because removal from the register is final. If the business is suspended for at least 6 consecutive months, the head of the tax office removes the taxpayer ex officio, and on the day the business resumes the taxpayer is registered again without filing a registration application (Article 96 section 9a point 1 and section 9g of the VAT Act). Another notification that taxpayers often forget is reporting a temporary warehouse on the NIP-8 form.
Another special situation concerns organisational transformations of the business. When the business is not actually closed but its legal form changes, for example from a sole proprietorship to a company, the procedures may be different and do not always require filing the VAT-Z form.
Where the business is temporarily suspended or transformed, filing the VAT-Z form may not be the right solution. Removal from the VAT register is final, and registering again requires going through the whole procedure from the start. In such situations it is worth consulting a tax adviser
Cases involving the death of the taxpayer require particular attention. When a business owner who is an individual dies, the heirs do not file the VAT-Z form – the head of the tax office removes the deceased taxpayer from the register ex officio (Article 96 section 7 of the VAT Act). This does not happen where the office has received from CEIDG the details of a succession administrator (Article 96 section 8a) – the business may then be continued by the enterprise in probate, and the registration obligations are performed by the succession administrator.
Situations involving bankruptcy proceedings also require a special approach. The VAT-Z form is usually filed by the bankruptcy trustee, and the procedure may be more complicated because of the need to coordinate with the bankruptcy court and other parties involved in the proceedings.
For businesses operating within capital groups or other complex organisational structures, closing one of the entities may require additional analyses and procedures, especially if there are links in VAT settlements.
A business owner who had run a trading business for 15 years decided to close it on retiring. After the last sales on 15 March, they had until 22 March to file the VAT-Z form. They filled in all sections of the form, giving "likwidacja" (closing down) as the reason and the exact date of 15 March as the day transactions ceased. They filed the form in person at the tax office on 20 March and received confirmation that the document had been accepted.
