{"id":2674,"date":"2025-02-25T10:12:34","date_gmt":"2025-02-25T09:12:34","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2674"},"modified":"2025-04-25T07:29:23","modified_gmt":"2025-04-25T05:29:23","slug":"zawieszenie-dzialalnosci-sp-z-o-o","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/","title":{"rendered":"Zawieszenie dzia\u0142alno\u015bci sp. z o.o."},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category mt-48 mb-48\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong><strong>Zawieszenie dzia\u0142alno\u015bci sp. z o.o.<\/strong><\/strong><\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2025-02-25T10:12:34+01:00\">\n\t\t25 lutego, 2025\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-scaled.jpg\" class=\"wp-image-2600 is-cropped\" width=\"2560\" height=\"1710\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-768x513.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-1280x855.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-1024x684.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-1536x1026.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-2048x1368.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/tyler-franta-iusJ25iYu1c-unsplash-512x342.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#introduction\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#prawa\" class=\"toc__link js-toc-link\">Prawa i obowi\u0105zki sp\u00f3\u0142ki w trakcie zawieszenia<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dalej\" class=\"toc__link js-toc-link\">Kiedy mo\u017cna zawiesi\u0107 sp\u00f3\u0142k\u0119 z o.o.?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#zawieszenie\" class=\"toc__link js-toc-link\">Jak zawiesi\u0107 sp\u00f3\u0142k\u0119 z o.o.?<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#pracownicy\" class=\"toc__link js-toc-link\">Zawieszenie dzia\u0142alno\u015bci a zatrudnienie pracownik\u00f3w\u00a0<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#ZUS\" class=\"toc__link js-toc-link\">Zobowi\u0105zania wobec ZUS\u00a0<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podatki\" class=\"toc__link js-toc-link\">Zobowi\u0105zania podatkowe<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"introduction\"><strong>Zawieszenie sp\u00f3\u0142ki oznacza przerw\u0119 w prowadzonej dzia\u0142alno\u015bci gospodarczej.<\/strong><\/p>\n\n\n\n<p><strong>W okresie zawieszenia dzia\u0142alno\u015bci sp\u00f3\u0142ka nie powinna podejmowa\u0107 jakichkolwiek czynno\u015bci zwi\u0105zanych z prowadzon\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105, za wyj\u0105tkiem dzia\u0142a\u0144 maj\u0105cych na celu zachowanie albo zabezpieczenie \u017ar\u00f3d\u0142a przychodu. Sp\u00f3\u0142ka z o.o. w okresie zawieszenia dzia\u0142alno\u015bci mo\u017ce podejmowa\u0107 zatem wy\u0142\u0105cznie czynno\u015bci, kt\u00f3re maj\u0105 umo\u017cliwi\u0107 jej powr\u00f3t do prowadzenia dzia\u0142alno\u015bci gospodarczej.<\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"prawa\" class=\"heading h-24\"><strong>Prawa i obowi\u0105zki sp\u00f3\u0142ki w trakcie zawieszenia<\/strong><\/h2>\n\n\n\n<p>W trakcie zawieszenia sp\u00f3\u0142ka nie mo\u017ce prowadzi\u0107 dzia\u0142alno\u015bci gospodarczej, ani osi\u0105ga\u0107 bie\u017c\u0105cych przychod\u00f3w. Mo\u017ce jednak wykonywa\u0107 niekt\u00f3re czynno\u015bci, kt\u00f3re pozwol\u0105 zabezpieczy\u0107 \u017ar\u00f3d\u0142o przychod\u00f3w i funkcjonowa\u0107 po wznowieniu dzia\u0142alno\u015bci. <\/p>\n\n\n\n<p><strong>W szczeg\u00f3lno\u015bci w czasie zawieszenia mo\u017cna:&nbsp;<\/strong><\/p>\n\n\n\n<p>\u2022&nbsp; przyjmowa\u0107 nale\u017cno\u015bci powsta\u0142e przed zawieszeniem,<\/p>\n\n\n\n<p>\u2022  osi\u0105ga\u0107 przychody finansowe z czynno\u015bci sprzed zawieszenia,<\/p>\n\n\n\n<p>\u2022&nbsp; zbywa\u0107 w\u0142asne \u015brodki trwa\u0142e i wyposa\u017cenie,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;regulowa\u0107 zobowi\u0105zania powsta\u0142e przed zawieszeniem,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;wykonywa\u0107 czynno\u015bci niezb\u0119dne do zachowania przychod\u00f3w,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;zabezpiecza\u0107 \u017ar\u00f3d\u0142a przychod\u00f3w,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;powo\u0142a\u0107 albo odwo\u0142a\u0107 zarz\u0105dc\u0119 sukcesyjnego.<\/p>\n\n\n\n<p class=\"text\"><strong>Dodatkowo w okresie zawieszenia sp\u00f3\u0142ka ma obowi\u0105zek:<\/strong><\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;uczestniczy\u0107 we wszystkich post\u0119powaniach: administracyjnych, s\u0105dowych,    podatkowych, kt\u00f3re dotycz\u0105 firmy,<\/p>\n\n\n\n<p>\u2022&nbsp; wykonywa\u0107 obowi\u0105zki nakazane przepisami,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;uczestniczy\u0107 w kontrolach,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;sk\u0142ada\u0107 coroczne sprawozdanie finansowe,<\/p>\n\n\n\n<p>\u2022&nbsp; prowadzi\u0107 ksi\u0119gowo\u015b\u0107,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;op\u0142aca\u0107 nale\u017cno\u015bci publiczno-prawne (np. podatek od nieruchomo\u015bci, podatek od \u015brodk\u00f3w transportu, op\u0142aty \u015brodowiskowe).<\/p>\n\n\n\n<p>Od strony podatkowej najwa\u017cniejsza korzy\u015b\u0107 z zawieszenia to zwolnienie sp\u00f3\u0142ki z p\u0142atno\u015bci zaliczek na podatek dochodowy oraz sk\u0142adania deklaracji VAT. W okresie zawieszenia dzia\u0142alno\u015bci gospodarczej sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 jest zwolniona z obowi\u0105zku zap\u0142aty zaliczek na podatek dochodowy CIT.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"dalej\" class=\"heading h-24\"><strong>Kiedy mo\u017cna zawiesi\u0107 sp\u00f3\u0142k\u0119 sp. z&nbsp;o.o.?<\/strong>&nbsp;&nbsp;<\/h2>\n\n\n\n<p>Sp\u00f3\u0142ka prawa handlowego, czyli m.in. sp. z o.o. mo\u017ce zawiesi\u0107 dzia\u0142alno\u015b\u0107 gospodarcz\u0105:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">z dowolnego powodu \u2013 przej\u015bciowych problem\u00f3w z prowadzeniem dzia\u0142alno\u015bci, brak oczekiwanych rezultat\u00f3w, brak oczekiwanej dochodowo\u015bci,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">je\u015bli nie zatrudnia pracownik\u00f3w,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">okres zawieszenia jest <strong>nie kr\u00f3tszy ni\u017c 30 dni i nie d\u0142u\u017cszy ni\u017c 24 miesi\u0105ce<\/strong>.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"zawieszenie\" class=\"heading h-24\"><strong>Jak zawiesi\u0107 sp\u00f3\u0142k\u0119 z o.o.?&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Moment zawieszenia rozpoczyna si\u0119 w dniu wskazanym we wniosku o zawieszenie. Sk\u0142ada si\u0119 go w KRS, ale data rozpocz\u0119cia <strong>nie mo\u017ce by\u0107 wcze\u015bniejsza ni\u017c data z\u0142o\u017cenia wniosku<\/strong>. Oznacza to, \u017ce nie mo\u017cna zawiesi\u0107 dzia\u0142alno\u015bci z dat\u0105 wsteczn\u0105. Ta sama zasada dotyczy wznowienia dzia\u0142alno\u015bci \u2013 nie mo\u017ce by\u0107 ona wcze\u015bniejsza ni\u017c data z\u0142o\u017cenia wniosku o wznowienie dzia\u0142alno\u015bci.<\/p>\n\n\n\n<p>Zawieszenie dzia\u0142alno\u015bci sp\u00f3\u0142ki prawa handlowego jest dokonywane w Krajowym Rejestrze S\u0105dowym, za po\u015brednictwem PRS ( Portalu Rejestr\u00f3w S\u0105dowych). Z KRS informacje przekazywane s\u0105 dalej do:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">CRP KEP \u2013 Centralnego Rejestru Podmiot\u00f3w &#8211; Krajowej Ewidencji Podatnik\u00f3w,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">rejestru REGON \u2013 krajowego rejestru urz\u0119dowego podmiot\u00f3w gospodarki narodowej,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ZUS \u2013 Zak\u0142adu Ubezpiecze\u0144 Spo\u0142ecznych \u2013 Centralnego Rejestru P\u0142atnik\u00f3w Sk\u0142adek.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Dzi\u0119ki temu procesowi nie ma konieczno\u015bci oddzielnego zg\u0142aszania zaistnia\u0142ej sytuacji zawieszenia lub wznowienia dzia\u0142alno\u015bci do GUS, urz\u0119du skarbowego i wyrejestrowywania sp\u00f3\u0142ki jako p\u0142atnika sk\u0142adek ZUS.<\/p>\n\n\n\n<p>Wa\u017cnym aspektem, o kt\u00f3rym nale\u017cy pami\u0119ta\u0107 podczas zawieszania sp\u00f3\u0142ki jest <strong>podj\u0119cie uchwa\u0142y o zawieszeniu sp\u00f3\u0142ki.<\/strong> <\/p>\n\n\n\n<p><strong>Aby skutecznie zawiesi\u0107 dzia\u0142alno\u015b\u0107 musi zosta\u0107 podj\u0119ta przez zarz\u0105d sp. z o.o. uchwa\u0142a, kt\u00f3ra zawiera numer KRS, numer NIP, adres oraz informacj\u0119 o tym, na jak d\u0142ugi okres przewiduje si\u0119 zawieszenie sp\u00f3\u0142ki<\/strong>.<\/p>\n\n\n\n<p>Za z\u0142o\u017cenie wniosku o zwieszenie nie p\u0142aci si\u0119 op\u0142aty s\u0105dowej.<\/p>\n\n\n\n<p>Informacja o zawieszeniu lub o wznowieniu dzia\u0142alno\u015bci <strong>nie jest og\u0142aszana w Monitorze S\u0105dowym i Gospodarczym<\/strong> \u2013 jest zamieszczana w dziale 6 rejestr\u00f3w przedsi\u0119biorc\u00f3w.&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"pracownicy\" class=\"heading h-24\"><strong>Zawieszenie dzia\u0142alno\u015bci a zatrudnienie pracownik\u00f3w<\/strong><\/h2>\n\n\n\n<p>Zanim sp\u00f3\u0142ka zg\u0142osi zawieszenie dzia\u0142alno\u015bci do KRS, nale\u017cy rozwi\u0105za\u0107 wszystkie umowy z pracownikami:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">umowy o prac\u0119,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">na zasadzie powo\u0142ania, wyboru, mianowania,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">o sp\u00f3\u0142dzielcz\u0105 umow\u0119 o prac\u0119.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Nie jest koniecznym rozwi\u0105zanie um\u00f3w zlece\u0144 oraz o dzie\u0142o.<\/p>\n\n\n\n<p>Sp\u00f3\u0142ka mo\u017ce zawiesi\u0107 dzia\u0142alno\u015b\u0107 gdy jej pracownicy przebywaj\u0105:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">na urlopie macierzy\u0144skim,\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">na warunkach urlopu macierzy\u0144skiego,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">urlopie wychowawczym lub urlopie rodzicielskim<\/span><\/li>\n<\/ul>\n\n\n\n<p>&nbsp;i nie \u0142\u0105cz\u0105 korzystania z urlopu rodzicielskiego z wykonywaniem pracy u pracodawcy udzielaj\u0105cego tego urlopu.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"ZUS\" class=\"heading h-24\"><strong>Zobowi\u0105zania wobec ZUS<\/strong><\/h2>\n\n\n\n<p>Dzi\u0119ki wnioskowi z\u0142o\u017conemu w PRS o zawieszeniu dzia\u0142alno\u015bci nie trzeba odr\u0119bnie informowa\u0107 ZUS. Wyrejestrowanie sp\u00f3\u0142ki jako p\u0142atnika nast\u0119puje automatycznie.<\/p>\n\n\n\n<p>Pami\u0119ta\u0107 nale\u017cy, \u017ce wsp\u00f3lnik jednoosobowej sp\u00f3\u0142ki z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 musi z\u0142o\u017cy\u0107 do ZUS jak p\u0142atnik i ubezpieczony formularz:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">ZUS ZWPA (wyrejestrowanie p\u0142atnika sk\u0142adek)<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ZUS ZWUA (wyrejestrowanie z ubezpiecze\u0144)<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">ZUS ZWUA (wyrejestrowanie z ubezpiecze\u0144)<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podatki\" class=\"heading h-24\"><strong>Zobowi\u0105zania podatkowe<\/strong><\/h2>\n\n\n\n<p>W przypadku zawieszenia dzia\u0142alno\u015bci gospodarczej przez sp\u00f3\u0142k\u0119 z o.o. \u2013 nie wp\u0142aca ona zaliczek za okres zawieszenia dzia\u0142alno\u015bci.<\/p>\n\n\n\n<p>Zawieszenie dzia\u0142alno\u015bci nie zwalnia z obowi\u0105zku z\u0142o\u017cenia zeznania rocznego. W zeznaniu sp\u00f3\u0142ka informuje o okresie zawieszenia dzia\u0142alno\u015bci (poz. L.1.1 zeznania CIT-8). W trakcie zawieszenia nie mo\u017cna amortyzowa\u0107 sk\u0142adnik\u00f3w maj\u0105tku, kt\u00f3re nie s\u0105 u\u017cywane na skutek zawieszenia dzia\u0142alno\u015bci gospodarczej.<\/p>\n\n\n\n<p>Podczas okresu zawieszenia dzia\u0142alno\u015bci sp\u00f3\u0142ka z o.o. nie ma obowi\u0105zku sk\u0142adania deklaracji podatkowych wraz z ewidencj\u0105 JPK. Zwolnienie to dotyczy wy\u0142\u0105cznie <strong>pe\u0142nych okres\u00f3w rozliczeniowych<\/strong>, co oznacza, \u017ce za okres, w kt\u00f3rym by\u0142a prowadzona dzia\u0142alno\u015b\u0107 <strong>chocia\u017cby jeden dzie\u0144<\/strong> \u2013 nale\u017cy z\u0142o\u017cy\u0107 deklaracj\u0119.<\/p>\n\n\n\n<p>Zawieszenie dzia\u0142alno\u015bci na co najmniej 6 miesi\u0119cy powoduje wykre\u015blenie z rejestru podatnik\u00f3w VAT. Po okresie zawieszenia nast\u0119puje ponowna <strong>rejestracja bez konieczno\u015bci sk\u0142adania zg\u0142oszenia rejestracyjnego<\/strong>.<\/p>\n\n\n\n<p>Od zwolnienia z obowi\u0105zku sk\u0142adania deklaracji JPK_V7M\/JPK_V7K w okresie zawieszenia jest kilka wyj\u0105tk\u00f3w. Obowi\u0105zek z\u0142o\u017cenia deklaracji wyst\u0105pi, gdy w okresie zawieszenia:<\/p>\n\n\n\n<p>\u2022  nast\u0105pi <strong>wewn\u0105trzwsp\u00f3lnotowe nabycie towar\u00f3w<\/strong>, import us\u0142ug, lub nabycie towar\u00f3w w zwi\u0105zku, z kt\u00f3rym sp\u00f3\u0142ka jest podatnikiem podatku VAT,<\/p>\n\n\n\n<p>\u2022  wyst\u0105pi konieczno\u015b\u0107 <strong>korekty proporcji VAT<\/strong> (dotyczy to podatnik\u00f3w, kt\u00f3rzy rozliczaj\u0105 si\u0119 wed\u0142ug mechanizmu proporcji i s\u0105 zobowi\u0105zani do korekty odliczonego podatku naliczonego w deklaracji za pierwszy okres rozliczeniowy nast\u0119pnego roku podatkowego),<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;sp\u00f3\u0142ka chce <strong>skorzysta\u0107 z prawa do odliczenia podatku<\/strong>, np. z tytu\u0142u ponoszenia koszt\u00f3w um\u00f3w terminowych, jak abonament telefoniczny czy najem lokalu &#8211; z\u0142o\u017cenie deklaracji warunkuje uzyskanie prawa od odliczenia podatku,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;wyst\u0105pi konieczno\u015b\u0107 <strong>skorygowania kt\u00f3rej\u015b z wcze\u015bniejszych deklaracji<\/strong> &#8211; zwolnienie z obowi\u0105zku sk\u0142adania deklaracji nie dotyczy okres\u00f3w, za kt\u00f3re nale\u017cy dokona\u0107 korekty podatku naliczonego,<\/p>\n\n\n\n<p>\u2022&nbsp;&nbsp;zostan\u0105 wykonane czynno\u015bci, z tytu\u0142u kt\u00f3rych wyst\u0105pi obowi\u0105zek rozliczenia podatku.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"cta container\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/wp-content\/uploads\/2024\/01\/Projekt-bez-nazwy-9.png\" class=\"cta__background image wp-image-1286\" width=\"700\" height=\"250\"\/>\n\n\n\n<p id=\"\" class=\"cta__text text\">Making business easier. <\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"\/pl\/services\/\" class=\"cta__button button\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Us\u0142ugi<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n<\/div>\n\n\n\n<div class=\"separator mt-64 mb-16\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" datetime=\"2025-02-25T10:12:34+01:00\">\n\t\t\t\t2025-02-25\t\t\t<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t<div class=\"post-meta__author\">\n\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/oskubiak\/\" class=\"post-meta__author-name\">\n\t\t\t\t<span class=\"post-meta__author-by\">\n\t\t\t\t\tBy\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-meta__author-name\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\n\t\t\t<a href=\"javascript:void(0)\" class=\"post-meta__author-email\" data-encoded=\"bWFpbHRvOm8uc2t1Ymlha0Brb2RhLWFkdmlzb3J5LnBs\">\n\t\t\t    <span class=\"text-decoded\">Please enable JavaScript in your browser.<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\t\t<div class=\"post-meta__share\">\n\t\t\t<span class=\"post-meta__share-label\">\n\t\t\t\tShare\t\t\t<\/span>\n\t\t\t<div class=\"post-meta__share-links\">\n\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Facebook<\/span>\n\t\t\t\t\t<span class=\"icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"9.336\" height=\"17.997\" viewBox=\"0 0 9.336 17.997\">\n\t\t\t\t<path d=\"M7.652 2.988h1.684V.127A22.323 22.323 0 0 0 6.869 0C4.425 0 2.747 1.492 2.747 4.231v2.355H0v3.209h2.753v8.201h3.312V9.801h2.767l.411-3.209H6.064V4.548c0-.926.258-1.56 1.588-1.56z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?url=https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Linkedin<\/span>\n\t\t\t\t\t<span class=\"icon-button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.205\" height=\"18.174\" viewBox=\"0 0 18.205 18.174\">\n\t\t\t\t<circle cx=\"2.188\" cy=\"2.188\" r=\"2.188\"\/>\n\t\t\t\t<path d=\"M.3 6.034h3.775v12.139H.3zM13.681 5.734c-1.836 0-3.065 1.007-3.568 1.96h-.051v-1.66h-3.62v12.139h3.769v-6.002c0-1.584.3-3.119 2.263-3.119 1.938 0 1.961 1.813 1.961 3.219v5.904h3.771v-6.658c-.001-3.27-.705-5.783-4.525-5.783z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"https:\/\/twitter.com\/share?url=https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Twitter<\/span>\n\t\t\t\t\t<span class=\"icon-button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19.652\" height=\"15.961\" viewBox=\"0 0 19.652 15.961\">\n\t\t\t\t<path d=\"M19.652 1.895a8.1 8.1 0 0 1-2.319.624 4.016 4.016 0 0 0 1.771-2.22 7.925 7.925 0 0 1-2.557.973A4.009 4.009 0 0 0 13.606 0h-.004a4.023 4.023 0 0 0-4.024 4.028c0 .312.038.623.101.923A11.462 11.462 0 0 1 1.372.736a3.986 3.986 0 0 0-.549 2.032 4.021 4.021 0 0 0 1.796 3.353 4.038 4.038 0 0 1-1.82-.51v.049a4.027 4.027 0 0 0 3.23 3.953 4.24 4.24 0 0 1-1.061.137c-.262 0-.512-.023-.761-.061a4.037 4.037 0 0 0 3.768 2.793 8.074 8.074 0 0 1-5.001 1.721c-.337 0-.649-.014-.974-.051a11.382 11.382 0 0 0 6.187 1.809c7.406 0 11.46-6.135 11.46-11.459 0-.174 0-.348-.015-.523a8.654 8.654 0 0 0 2.02-2.084z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":1949,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[32,10],"tags":[],"class_list":["post-2674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alert","category-podatki-ksiegowosc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zawieszenie dzia\u0142alno\u015bci sp. z o.o. - Koda Advisory PL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zawieszenie dzia\u0142alno\u015bci sp. z o.o. - Koda Advisory PL\" \/>\n<meta property=\"og:url\" content=\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\" \/>\n<meta property=\"og:site_name\" content=\"Koda Advisory PL\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Koda.Advisory\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-25T09:12:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-25T05:29:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1391\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"oskubiak\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"oskubiak\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\"},\"author\":{\"name\":\"oskubiak\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/2eef963abd342af38cbaed369d47b2ae\"},\"headline\":\"Zawieszenie dzia\u0142alno\u015bci sp. z o.o.\",\"datePublished\":\"2025-02-25T09:12:34+00:00\",\"dateModified\":\"2025-04-25T05:29:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\"},\"wordCount\":1277,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg\",\"articleSection\":[\"Alert\",\"Podatki &amp; Ksi\u0119gowo\u015b\u0107\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\",\"name\":\"Zawieszenie dzia\u0142alno\u015bci sp. z o.o. - Koda Advisory PL\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg\",\"datePublished\":\"2025-02-25T09:12:34+00:00\",\"dateModified\":\"2025-04-25T05:29:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg\",\"contentUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg\",\"width\":2560,\"height\":1391},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/koda-advisory.pl\/pl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Zawieszenie dzia\u0142alno\u015bci sp. z o.o.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#website\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/\",\"name\":\"Koda Advisory PL\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/koda-advisory.pl\/pl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\",\"name\":\"Koda Advisory\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg\",\"contentUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg\",\"width\":1,\"height\":1,\"caption\":\"Koda Advisory\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Koda.Advisory\/\",\"https:\/\/www.linkedin.com\/company\/99105218\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/2eef963abd342af38cbaed369d47b2ae\",\"name\":\"oskubiak\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0b2798f59deb630dc185cb6914127714?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0b2798f59deb630dc185cb6914127714?s=96&d=mm&r=g\",\"caption\":\"oskubiak\"},\"url\":\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/oskubiak\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Zawieszenie dzia\u0142alno\u015bci sp. z o.o. - Koda Advisory PL","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:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/","og_locale":"pl_PL","og_type":"article","og_title":"Zawieszenie dzia\u0142alno\u015bci sp. z o.o. - Koda Advisory PL","og_url":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/","og_site_name":"Koda Advisory PL","article_publisher":"https:\/\/www.facebook.com\/Koda.Advisory\/","article_published_time":"2025-02-25T09:12:34+00:00","article_modified_time":"2025-04-25T05:29:23+00:00","og_image":[{"width":2560,"height":1391,"url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg","type":"image\/jpeg"}],"author":"oskubiak","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"oskubiak","Szacowany czas czytania":"7 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#article","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/"},"author":{"name":"oskubiak","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/2eef963abd342af38cbaed369d47b2ae"},"headline":"Zawieszenie dzia\u0142alno\u015bci sp. z o.o.","datePublished":"2025-02-25T09:12:34+00:00","dateModified":"2025-04-25T05:29:23+00:00","mainEntityOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/"},"wordCount":1277,"commentCount":0,"publisher":{"@id":"https:\/\/koda-advisory.pl\/pl\/#organization"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg","articleSection":["Alert","Podatki &amp; Ksi\u0119gowo\u015b\u0107"],"inLanguage":"pl-PL","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/","url":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/","name":"Zawieszenie dzia\u0142alno\u015bci sp. z o.o. - Koda Advisory PL","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg","datePublished":"2025-02-25T09:12:34+00:00","dateModified":"2025-04-25T05:29:23+00:00","breadcrumb":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#primaryimage","url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg","contentUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-scaled.jpg","width":2560,"height":1391},{"@type":"BreadcrumbList","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2025\/02\/25\/zawieszenie-dzialalnosci-sp-z-o-o\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/koda-advisory.pl\/pl\/"},{"@type":"ListItem","position":2,"name":"Zawieszenie dzia\u0142alno\u015bci sp. z o.o."}]},{"@type":"WebSite","@id":"https:\/\/koda-advisory.pl\/pl\/#website","url":"https:\/\/koda-advisory.pl\/pl\/","name":"Koda Advisory PL","description":"","publisher":{"@id":"https:\/\/koda-advisory.pl\/pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/koda-advisory.pl\/pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Organization","@id":"https:\/\/koda-advisory.pl\/pl\/#organization","name":"Koda Advisory","url":"https:\/\/koda-advisory.pl\/pl\/","logo":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/","url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg","contentUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg","width":1,"height":1,"caption":"Koda Advisory"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Koda.Advisory\/","https:\/\/www.linkedin.com\/company\/99105218"]},{"@type":"Person","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/2eef963abd342af38cbaed369d47b2ae","name":"oskubiak","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0b2798f59deb630dc185cb6914127714?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0b2798f59deb630dc185cb6914127714?s=96&d=mm&r=g","caption":"oskubiak"},"url":"https:\/\/koda-advisory.pl\/pl\/blog\/author\/oskubiak\/"}]}},"post_thumbnail":{"src":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/02\/beatriz-perez-moya-XN4T2PVUUgk-unsplash-512x278.jpg","width":512,"height":278,"caption":""},"author_info":{"display_name":"oskubiak","author_link":"https:\/\/koda-advisory.pl\/pl\/blog\/author\/oskubiak\/","avatar":"<img alt='' src='https:\/\/secure.gravatar.com\/avatar\/0b2798f59deb630dc185cb6914127714?s=48&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/0b2798f59deb630dc185cb6914127714?s=96&#038;d=mm&#038;r=g 2x' class='avatar avatar-48 photo' height='48' width='48' loading='lazy' decoding='async'\/>"},"post_categories":[{"category_link":"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/","category_name":"Alert"},{"category_link":"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/","category_name":"Podatki &amp; Ksi\u0119gowo\u015b\u0107"}],"_links":{"self":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/2674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/comments?post=2674"}],"version-history":[{"count":4,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/2674\/revisions"}],"predecessor-version":[{"id":2919,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/2674\/revisions\/2919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media\/1949"}],"wp:attachment":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media?parent=2674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/categories?post=2674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/tags?post=2674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}