What does “dormant” tell us?
It tells us that the business was inactive. It does not establish whether the company’s reporting is complete, its tax account is clear or its registration has been suspended.
There is also a difference between a company that never traded and one that stopped after a period of business. We ask about both the trading history and the years that followed. That helps us identify whether straightforward liquidation is appropriate or preparation is needed first.
No sales does not necessarily mean no transactions
Opening a bank account, receiving capital, paying registration expenses or borrowing from a shareholder can leave entries to account for. A business that stopped trading may also retain cash, equipment, unpaid invoices or a balance with its owner.
These details do not automatically make the closure complex. They give us the evidence needed to distinguish an uncomplicated dormant company from one with unresolved balances.
Can RS assess tax or impose a fine on a dormant company?
Yes, where the legal conditions are met. If a required return is missing, the Revenue Service may make an estimated tax assessment without an audit, using information it holds. An inactive company may therefore show an assessed balance, plus interest or penalties where applicable.
An assessment is not the same as a fine. The notice, reporting period and reason for the charge need to be checked. Article 274’s late-filing fine does not apply when the tax payable under the return is zero; that does not settle other assessments or breaches.
We compare the RS.ge record with the company’s actual history and supporting documents. An estimate can be replaced through an adjusted assessment where the rules and evidence support it. Missing returns, a contested amount and an ordinary unpaid liability can require different work; we explain the proposed response before quoting it.
Tax Code, Articles 61, 66¹ and 274 · Revenue Service: estimated assessment. Reviewed 19 September 2026.
Check tax and financial reporting separately
Revenue Service returns and SARAS financial reports have different purposes. The fact that one account shows no amount payable does not establish that every applicable report has been submitted. We check the reporting relevant to the company and the years concerned.
If the records need rebuilding, accounting reconstruction can be agreed alongside the legal assignment. Tell us whether a previous accountant still holds information and whether you have received a notice from an authority.
Does the €1,360 liquidation package apply?
A dormant company may qualify when its registration and required reporting are in order and there is no complication requiring additional work. The price includes authority fees. Basic-package notary and translation fees are also included when the same person is sole shareholder and sole director.
Missing reports, unresolved assessments and other corrective work are quoted separately. The company remains responsible for tax, interest, penalties and creditor claims that are properly payable.
Companies inactive for many years
Article 254 provides a separate cancellation procedure for companies that meet specific conditions. Inactivity alone is insufficient. We check the ownership, assets and tax history before advising whether it is relevant; we do not assume that it applies merely because the company has been unused for years.
Keep the company or close it?
If you intend to trade again, reporting or registration-restoration work may be the immediate priority. If the company is no longer needed, we can assess it for liquidation. Start with its registered name, the approximate period of inactivity and any known notice or reporting gap. Add the company ID if available.
