Do you run a business activity abroad? Check below what to do to run it on the territory of Poland.
How to handle a matter
What you should know and who can benefit from the service
If you are a foreign entrepreneur (a citizen of the Republic of Poland conducting business activity abroad, a foreigner conducting business activity abroad or you have a company conducting business activity abroad) and you want to conduct business activity in Poland, you can do so after establishing a branch in Poland and entering it in the register of entrepreneurs of the National Court Register.
Where you can handle the matter
The service can be handled at:
Submit an application to the court (National Court Register Department) with jurisdiction over the seat of your branch.
How long will you wait
An application for entry shall be examined by the registry court within 7 days from the date of receipt of the application or removal of an obstacle to entry (which does not prejudice the deadlines specified in specific provisions). If examination of the application will require listening to the participants of the proceedings or conducting a hearing, the application should be examined no later than within one month.
If your application has any formal defects concerning the form or court fee, the registry court will return the application and you will be able to complete the application within 7 days. In the case of other formal deficiencies, the court will call you to remedy them within 7 days.
How can you appeal
The court examines the case concerning entry in the register in non-contentious proceedings. If, as a result of the proceedings, it is decided not to make an entry in the register, the party will have the right to appeal. The appeal is lodged with the district court via the court that issued the decision within two weeks of its delivery (together with a justification).
It is good to know
Transmission of data to ZUS, GUS and the tax office
Remember to complete the data needed to fully identify your branch as a ZUS payer (e.g. bank account numbers, information about the special status of the branch, expected number of employees or place of business, as well as contact details). Do it after starting your business - within 7 (data for ZUS) or 21 days (data for GUS and tax office) from the date of registration of the branch in the National Court Register. Enter the data on one form (NIP-8) and submit it to the tax office competent for the seat of the branch office. The data you provide to the tax office is entered in the Central Register of Entities of the National Register of Taxpayers, and from there it will be automatically sent to the data communication systems of the Social Insurance Institution and the Central Statistical Office. It looks the same if you submit your application in electronic form.
Name of the branch of the foreign entrepreneur
To mark a branch you must use your original name together with the name of the legal form translated into Polish and the addition of the words "branch in Poland".
Keeping the accounts of the branch
Keep separate accounts for the branch in Polish in accordance with the provisions of the Accounting Act.
Change of branch data
If, after the registration of a branch of a foreign company in Poland, there are changes requiring notification (e.g. change of the registered office), submit application to that effect within 7 days from the date of the occurrence of the event at the latest.