Temporarily suspended (05): invoices, contracts and what to do

● 05 · Temporarily suspended for a fixed term

The company itself has notified a temporary suspension of business for a set period. During that time it generally does not trade and does not use invoices; old tax debt does not disappear because of it.

The wording on this page follows the label in data aggregated from public sources and its common reading; code 05 is the code usually seen. The official status and code of a tax code are on the tax authority's taxpayer information lookup page.

What this status means

Temporary suspension of business is a procedure the company carries out itself: it notifies the business registration authority that it will pause for a period with a start date and an end date. The information is passed to the tax authority and appears in lookup results.

On the tax authority's lookup page, the temporarily suspended status is usually given code 05. The aggregated database records it under the source label "temporarily suspended business for a fixed term"; for the official code and wording, check the tax authority's page.

In itself this status is not a bad sign: seasonal pauses, waiting for a new project or restructuring are all ordinary reasons. It is quite different from status 06 — which the tax authority records after verification, has no end date and requires a reinstatement procedure.

Practical effects

Invoices: Invoices generally may not be used during the suspension. There are narrow exceptions for some cases, such as completing a contract signed before the suspension; the basis is in the invoice and e-document rules in force.
Signing contracts: The company is still a legal entity, but it should not start performing new contracts that require delivery or invoicing during the suspension.
Banks: Existing accounts can usually still be used. New loan or guarantee applications will be asked about plans to resume operations.
Legal representative: No specific restriction arises from the suspension. Taxes owed from before must still be paid: suspension does not erase debt, and late-payment interest still accrues by the day.

What a company with this status should do

Put the end date of the suspension in your calendar. If nothing is done when it expires, the company is normally treated as operating again and the obligation to file returns resumes from that period.
To resume earlier: file a notice of resuming business before the end date, then check the status again before issuing the first invoice.
File the remaining returns for periods before the suspension and pay any amounts still owed. A suspension covering a whole period usually means no return for that period, but a period with some days of operation still requires a return.
If you intend to close for good, do not keep extending the suspension: going through termination while the books are complete is far easier than doing it years later.

What a business partner should do

Ask for the date operations resume and request a copy of the notice of resuming business if the partner has filed one.
Ask clearly which legal entity will issue the invoice and when: the name and tax code of the issuer must match the party signing the contract.
Do not pay a large deposit; state in the contract that performance only starts once the seller's status is back to active.
Check the status again before each payment.

Common mistakes

Treating a suspension like 06 and cutting off the relationship, when the partner is only on a planned pause.
Delivering goods during the suspension and promising to "invoice later".
Thinking a suspension means nothing has to be paid, letting old debt keep accruing late-payment interest.
Accepting an invoice from another company in the group instead of the contracting party without a clear three-party agreement.

Where to verify

Official status line: the tax authority's taxpayer information lookup page. Notices and remaining obligations: the company's e-tax account. A specific invoice: the e-invoice portal. Suspension and dissolution procedures: the national business registration portal. Before a major decision, ask the managing tax office.

Companies with this status (52,299) →

Other statuses

00 · Active 03 · Ceased operating but tax code termination not completed 06 · Not operating at the registered address Suspended or ceased operating Pending verification of operation at the registered address

Questions and answers

Can a temporarily suspended company issue invoices?

Generally not during the suspension. The rules allow narrow exceptions, such as completing a contract signed before the suspension; a company wishing to use an exception must be able to cite the basis under the invoice and e-document rules in force.

What is status 05?

On the tax authority's lookup page, 05 is usually the code for temporarily suspended operations or business. The label and code may be adjusted under the tax registration rules in force, so read the line of text displayed and the suspension period shown with it.

Does a suspended company have to file tax returns?

If the suspension covers a whole tax period, it usually does not have to file a return for that period; a period with some days of operation still requires one. Amounts owed before the suspension must still be paid.

What happens if the suspension expires and nothing is notified?

Normally the company is treated as operating again when the notified period ends, and the obligation to file returns resumes. Leaving things idle at this stage is a common path to a backlog of returns, and then to an address verification.

Should I sign a contract with a partner that is suspended?

Usually the answer is "not right now", not "never". You need the date operations resume, a clear invoicing entity and a clause that performance only starts once the status is back to active.

For reference, written from the general rules and possibly not yet updated for new documents; a single status line is not a finding that a company is "clean", "safe" or in breach of anything. TaxDatum.com is run by a private company and is not a government portal.