Individual operation of an economic activity as a natural person
Operation of an economic activity on the basis of an entry in the register of economic activities applies to the business operated on the basis of one’s own property. An EU citizen is allowed to operate a business activity in Poland under the same rules as a Polish citizen.
In order to operate such an activity, an EU citizen should take the following measures:
Measure 1 – submission of an application for registration in the Central Register and Information on Economic Activity (CEIDG – Centralna Ewidencja i Informacja o Działalności Gospodarczej).
An application for registration in the CEIDG is to be submitted via a digital form. Such an application has to be signed using a digital signature or a signature certified by a trusted profile of a digital platform of public administration services (ePUAP – elektroniczna platforma usług administracji publicznej).
An application can be also submitted via a form at a selected gmina office: either in person or via registered mail (in such a case the application has to be signed by the applicant and the signature has to be certified by a notary).
The application for registration in the CEIDG should be accompanied by a declaration about absence of judgements with a prohibition on the operation of an economic activity, a prohibition on practicing a specific profession and a prohibition on operation of an activity that is connected with upbringing, treatment, education or care of minors.
CEIDG makes the entry in the register of economic activities immediately after a signed application was submitted and sends the applicant an acknowledgement of application’s submission to the electronic mail address indicated by them. In case of submitting an application in person, a gmina body shall confirm the delivery of application via an acknowledgement of receipt.
The data from the application for registration in the CEIDG are sent without the involvement of an entrepreneur to a competent tax office, statistical office and Social Insurance Institution or an Agricultural Social Insurance Fund together with information confirming that the registration in CEIDG was made.
An application for registration in CEIDG is, at the same time, an application for the award of a REGON number (National Business Registry Number), an application for the award of a NIP number (Tax Identification Number) and a tax payer’s statement of contribution to the Social Insurance Institution, as well as a submission of a declaration about the choice a taxation form. A VAT registration application can be attached to the application for registration in CEIDG.
The REGON register is an IT collection of information on Polish economic entities (not only entrepreneurs). It provides general characteristics of the entities operating in Poland, and it is a basis for the establishment of data bases and banks on these entities.
NIP (Tax Identification Number) is a ten-digit code used to identify entities that pay taxes in Poland.
Social insurance premiums (for retirement and disability pension insurance, for sickness and accident insurance) and health insurance premiums should be paid each month.
In the application form, one should provide in particular the following data:
- specification of the entrepreneur and their PESEL registration number (ID No.), if any,
- date of birth,
- specification of the entrepreneur’s place of residence and address and – in case of permanent operation of business outside the place of residence – specification of such place and address of the main establishment as well,
- entrepreneur’s NIP number, if any,
- specification of the activities covered by the operated business (in accordance with the Polish Classification of Activities (PKD),
- indication of the date of launching the economic activity,
- the income tax payment form,
- information on whether community property in the marriage exists or ceased,
- a telephone number and e-mail address, if any.
An application for registration in CEIDG is free of charge. VAT-R statement is subject to payment (currently PLN 170). As far as taxation forms are concerned, the following options are available:
- tax deduction card,
- flat-rate payment on registered revenue,
- flat rate tax,
- pursuant to general principles of law.
One should also indicate the type of maintained accounting documentation: ledgers, revenue and expense ledger or other types of accounting records.
Measure 2 – procurement of the company’s stamp
The company’s stamp might prove useful when carrying out financial and banking activities. It should contain (at least) the following data: full company name, company’s registered seat and Tax Identification Number (NIP).
Measure 3 – opening the company’s bank account
An entrepreneur in Poland is not obliged to have a bank account; neither a personal nor a company’s account. Nonetheless, a bank account is necessary to conduct major financial transactions and facilitates handling of formalities at offices. To open a bank account, one needs – depending on the requirements used by individual banks – the following:
- identity card,
- certificate of registration in CEIDG in the form of a printout from the CEIDG website,
- sometimes a copy of the certificate of the award of the REGON number (original available for inspection),
- sometimes the company’s stamp.
Tax office should be notified of the fact that company’s account was opened through the update form CEIDG-1. The addresses of individual tax offices are available on the website: http://www.pit.pl/urzedyskarbowe/.
Measure 4 – reporting the premises where the economic activity is to be operated
The premises that will constitute the company’s registered office should be reported to the city hall or gmina office for the needs of paying the obligatory property tax.