Liquidation of a limited liability company is a natural action encountered in business transactions. Often it is the result of activities leading to the restructuring of capital groups, or a change in the legal form of the business. Due to the formalized nature and multi-stage nature of the liquidation process of sp. Ltd. it is necessary to strictly adhere to the rules governing it, ensuring its success and smooth execution. The following article will be a comprehensive description of the liquidation procedure of a limited liability company, from the dissolution of the company, through liquidation activities, until the limited liability company is deleted from the Register of Entrepreneurs of the National Court Register (KRS).