Business registration, application to the Social Insurance Institution, VAT registration, obtaining concessions/permits, other obligations after commencing business activity
Do you have all the necessary information to register your company? Have you chosen a type of activity, a name, a form of taxation, PKD codes and would like to submit application to the office?
If you are ready to register, it is time to apply for entry in the register and complete the rest of the formalities. Some of them (such as registering for insurance with the Social Insurance Institution or VAT registration) can be done at the moment of registering the company. What should you bear in mind?
Prepare the necessary documents and register the company
In the case of a sole trader, an identity card is sufficient for registration, and if you want to set up a business online, you should additionally have a Trusted Profile or an electronic signature. If you register a company, prepare all the documents required for registration (articles of association, contribution statements, etc.). The office where you file your application will vary depending on the type of business you run.
Apply for insurance in the Social Insurance Institution (ZUS)
When you register your company you will automatically be reported to the Social Insurance Institution (ZUS) as a payer of insurance premiums. However, you will also need to apply for insurance. If you are setting up a business for the first time or if you have had a long break since leaving, you can take advantage of the start allowance (you can only pay health insurance for 6 months) or the "small Social Insurance Institution". If you set up a sole trader, you can apply to the Social Insurance Institution during the registration process (online or at the office). If you want to do this after you have registered, you have 7 days to do so. You should also report your employees and co-workers to the Social Insurance Institution.
Submit company data to the Tax Office after registration
Upon registration your company will "automatically" receive a NIP number. If you set up a civil law partnership or a commercial company in the National Court Register, after registration you will have to make an additional notification of the so-called supplementary data to the Tax Office (such as: business address, place of keeping accounting documents).
Register as a VAT taxable person
If you want to be a vat payer from the very beginning of your business or if you are legally obliged to be one, register with the Tax Office as a VAT payer. If you want to buy services from other companies in the EU and settle VAT on these purchases, you should also register as a VAT-EU taxpayer.
Obtain a business licence
Make sure you do not need additional licenses to run your business. If your business is regulated (requires additional permits, licenses, entries), you should report the start of your business to the appropriate institution.
Open and register a business account
A separate bank account for company settlements will be more convenient for you than a private account (although micro entrepreneurs are not obliged to open a company account). Find out how to open and use a company account. Also find out which bank offers the best conditions for entrepreneurs.
Make a physical inventory
If you set up a company and keep a tax book of income and expenses, it is necessary to make and enter in the book a physical inventory as of the date of commencement of business activity. The same applies to entrepreneurs who are partners in partnerships.
Other obligations after registration of the company - fiscal cash register, registration of the RTV receiver
In addition to the duties related to social insurance, VAT registration, obtaining permits, remember about other matters. For some activities (e.g. taxis) it will be necessary to buy and register a fiscal cash register. If you are using a TV set in business (e.g. your service point is equipped with it), you should register it and pay a subscription fee.