Set up your own business
SET UP YOUR OWN BUSINESS
Information for natural persons conducting business activity
Act of 19 November 1999 Business Activity Law
Art 7a.
1. The business activity register shall be held by the gmina having territorial competence over the entrepreneur’s place of residence. This task shall be performed by the gmina as a delegated government administration responsibility. The place of residence shall be the town where the entrepreneur resides and intends to obtain permanent residence.
1a. With respect to individuals having their place of permanent residence outside the territory of the Republic of Poland:
- Polish citizens,
- citizens of the countries referred to in Article 13 (1) of the Act of 2 July 2004 on the freedom of business activity (Journal of Laws No. 173, item 1807, as amended), further referred to as “the Act”.
- citizens of countries with which the Republic of Poland concluded the international agreements referred to in Article 13 (3) of the Act.
who undertake business activity within the territory of the Republic of Poland, the gmina’s territorial competence shall be determined for registration purposes according to the principal place where the activity is performed within the territory of the Republic of Poland.
Information for entities requiring to be registered in the register of entrepreneurs of the National Court Register
The Act of 17 November 1964 CODE OF CIVIL PROCEDURE Article 6942. In registration-related matters the sole jurisdiction is held by the district court (economic court) which is competent for the place of residence or for the seat of the registered entity (register court).
Descriptions of the legal acts published in the Journal of Laws and the Monitor Polski Official Journal since 1918 and of the consolidated versions of the acts are available in the Internet System of Legal Acts on the website www.sejm.gov.pl
The text of the Act on the freedom of business activity is available on the following website of the Ministry of the Economy: www.mgip.gov.pl/
ENTRY IN THE BUSINESS ACTIVITY REGISTER OR
IN THE REGISTER OF ENTREPRENEURS
Pursuant to Article 14 (1) of the Act on freedom of business activity, an entrepreneur may start business activity:
- as a natural person, after registration in the Business Activity Register,
- in the other cases, after registration in the register of entrepreneurs of the National Court Register.
A capital company in organisation may start business activity prior to registration in the register of entrepreneurs.
ENTRY IN THE REGISTER OF ENTREPRENEURS
A guide to the legal forms requiring registration in the National Court Register and the corresponding NCR registration forms are available at www.ms.gov.pl
ENTRY IN THE REGISTER OF NATIONAL ECONOMY ENTITIES
Information on registration in the register of national economy entities (including information on the RG-1 application form and the full version of the Polish Classification of Activity (PKD) is available at www.stat.gov.pl
BUSINESS STAMP AND BANK ACCOUNT
Each enterprise should have a business stamp. It is necessary, among others, for setting up the bank account or issuing trade documents.
Each enterprise is required to hold a bank account.
Details about the required documents may be obtained from the bank where the bank account is opened.
REGISTRATION AT THE TAX OFFICE
APPLICATION FOR TAX IDENTIFICATION NUMBER
Information on taxes (including the tax identification number application form) is available at www.mf.gov.pl
Information on the Tax Chambers and Tax Offices in Kraków (including information on their territorial competence) is available at www.iskrakow.krak.pl
Texts of Polish Acts are available in the Internet System of Legal Acts at www.sejm.gov.pl
REGISTRATION FOR VAT
Information on the Act on the value added tax, including the registration form is available on the following website: www.mf.gov.pl
REGISTRATION AT THE CUSTOMS OFFICE
There are two tax authorities responsible for the excise tax: the head of the customs office and the director of the customs chamber, competent for the place where taxable activities are performed.
If the territorial competence cannot be determined in the manner described above, the competent authority will be the Head of the Customs Office in Warsaw.
Information on the Act on the excise tax, including the registration form, is available on the following websites:
www.krakow.uc.gov.pl
REGISTRATION AT THE NATIONAL SOCIAL INSTITUTION
Information about health insurance can be obtained at www.zus.pl
REGISTRATION AT THE NATIONAL LABOUR INSPECTORATE
The National Labour Inspectorate runs the following website www.pip.gov.pl. The NLI Public Information Newsletter is published on www.bip.pip.gov.pl
REGISTRATION AT THE CHIEF SANITARY INSPECTORATE
Employers are required to register their business activity with the Powiatowa Stacja Sanitarno-Epidemiologiczna (Poviat Sanitary & Epidemiology Inspectorate) competent for the seat of the enterprise.
Persons interested in starting business activity are encouraged to study the MANUAL FOR PERSONS STARTING A BUSINESS (PORADNIK DLA ROZPOCZYNAJĄCEGO DZIAŁALNOŚĆ GOSPODARCZĄ) available at www.msp.krakow.pl or contact a specialised unit of the self-government administration, an advisory company or a legal office.
The MANUAL contains addresses of websites providing essential information necessary for the fulfilment of the legal & formal conditions required for setting up a business.
