Changing data and closing a JDG¶

A company's life doesn't end with registration: sometimes you need to add a new type of activity, change your address, or close the business altogether. Almost all changes are made in the same place where you registered your JDG — on biznes.gov.pl via the Zmień dane w CEIDG application.

Changing PKD codes¶

How to add, remove, or change a JDG activity code:

1. Go to the site where you registered the JDG: biznes.gov.pl
2. Select Zmień dane w CEIDG
3. Log in with your profil zaufany
4. Check the Kody PKD box
5. Choose what you need: removing a PKD code, adding a PKD code, or changing the main PKD code
6. Enter the PKD code
7. Sign and submit the application

You must have one main code. You can list an unlimited number of additional codes, but don't add codes "just in case" — the list of codes in CEIDG can be updated when you actually need it. If your type of activity has changed, you must add the new PKD codes or remove the outdated ones within 7 days of the change.

Changing your address¶

When moving, you need to update your address in a whole range of places. The checklist below is based on community experience (the #ChangeAddress note from the "JDG in Poland" chat).

Government registries¶

• CEIDG and the tax office — the address is updated on biznes.gov.pl with the same CEIDG-1 form used when registering the JDG (Zmień dane w CEIDG). Deadline — 7 days.

  Your tax office may change

  For a sole proprietor, the tax office branch is determined by the address of residence (zamieszkania) — the business address (siedziba firmy) only matters for companies. If you're moving — check whether your urząd skarbowy has changed (more details at poradnikprzedsiebiorcy).

• ZUS (the płatnik section) — the address is also changed via biznes.gov.pl: when filling out the CEIDG-1 form, select the corresponding items (ZUS ZUA or ZUS ZZA).

• VAT-R — if you're a VAT payer (Polish VAT or VAT-UE) and the move changes your urząd skarbowy, update the address with the VAT-R form. Attach your lease agreement, the owner's permission to use the address for the JDG, and an oświadczenie (example documents in the chat).

Business environment¶

• Bookkeeping: inFakt / wFirma / iFirma — or notify your accountant.
• Bank and payment systems: PayPal, Revolut, etc.
• Services that issue invoices to you: Upwork (tax information), AWS / GCP / OCI / Azure, GitHub (billing information), OpenAI, and other subscriptions.
• Contractors: use the new address on new invoices, inform your clients, and update the address in your contract.

Karta pobytu and legalization¶

• If the karta pobytu shows an address — you need to notify the voivode about the change of residence address and replace the card (the plastic). This is a noticeably simpler procedure than obtaining the card in the first place — it takes about 1 month.
• Moving to another voivodeship, no address on the card — you can keep the old card (or replace it if you wish).
• Moving within the same voivodeship, no legalization case pending, no address on the card — no need to notify the voivode.
• If you're awaiting a decision on the card — notify the urząd about the change of correspondence address (letter template).

• If you're awaiting a decision and moved to another voivodeship — the case will have to be transferred between voivodeships (search for "przeniesienie sprawy do innego województwa").

  Warning

  Transferring the case will significantly increase the wait for the decyzja.

Moving to another voivodeship and ZUS¶

When you change voivodeship, your territorial assignment to an NFZ branch changes, so in ZUS you need to deregister at the old address (ZUS ZWUA) and register at the new one (ZUS ZUA/ZZA). Your accountant can do this.

Even after that, one place with the old address remains: Ubezpieczony -> Moje dane -> Dane adresowe -> Zameldowania (looks like a bug). It's updated with the US-13 application: US-13 online (template in the chat) / US-13 offline form.

Tips¶

• Leave a request at the post office to forward correspondence from your old address to the new one — Poczta Polska: Dosyłanie przesyłek (it used to work only for letters, but the service has since been extended to parcels).

• Pay special attention to the addresses at the tax office, ZUS, and your virtual office, if you used one.

  A forgotten address can cost you the company

  There is a known case: a letter from the tax office arrived at a virtual office for a sole proprietor whose contract with the office had expired. The office replied that no such business was registered at the address — and the tax office forcibly closed the JDG, without notice.

• There's a chat note about all the various JDG addresses.

Not business-related, but also worth doing when you move:

• update your address in the PESEL registry: wymeldować yourself from the old address and zameldować at the new one;
• register at a new przychodnia (POZ): fill out the deklarację wyboru lekarza rodzinnego i pielęgniarki — in person or online.

📚 Sources: inFakt blog, personal experience of "JDG in Poland" chat members.

Suspension (zawieszenie) or closure¶

If there's a chance you'll resume business activity within the next two and a half years (counting from when the JDG was opened), it's better to suspend the company (zawieszenie) so you don't lose the Ulga na Start and Składki Preferencyjne benefits — if you reopen a JDG sooner than 60 months after closing, you no longer have the right to these benefits.

Closing a JDG¶

The closure is done on biznes.gov.pl with an application for wykreślenie działalności from CEIDG.

Closure FAQ¶

Can I close a JDG retroactively?

Yes. But you'll have to contact ZUS so they recalculate the automatically accrued contributions due (more details in the zawartka.pl article).

Can I close a JDG with a future date?

No (answer from poradnikprzedsiebiorcy).

Do tax obligations to Poland end immediately after closing a JDG?

There are nuances. You'll still have to file the annual PIT and ZUS declarations — they may result in an additional payment or a refund. It may happen that after closing you receive a delayed payment from a client for services provided before the closure; if the payment is in a foreign currency, you'll have to calculate exchange rate differences on it. And if the closure isn't from the 1st of the month — pay ZUS for the partial month.

Do I need to change anything in ZUS when closing?

You need to deregister (wyrejestrować) the family members who were attached to your ZUS insurance — with the ZCNA form. You have 7 days to make the changes.

Am I obliged to notify the urząd about ceasing business activity?

Yes, within 15 business days — if you have a karta pobytu (KCP) issued for continuing to run a JDG (art. 113 ustawy o cudzoziemcach). In other situations — no.