The Official Inquiry Form is a part of the polish Point of Single Contact (www.biznes.gov.pl) pled by the Minister of Economy based on provisions in Chapter 2A of the Act on Freedom of Economic Activity from 2nd July 2004.

One of the PSC functions is assuring access to information on:

procedures and formalities for starting, exercising or shutting down businesses within Republic of Poland’s borders;
general service providing rules in countries mentioned by art. 13 par. 1 of the act; especially in terms consumer protection;
contact data of competent authorities along with their field of expertise;
means and condtitions of access to public registers and databases covering economic activity and entrepreneurs;
adequate legal measures applicable for authority/entrepreneur/consumer, entrepreneur/consumer and entrepreneurial disputes;
legal expertise issued or laid down by adequate authorities on starting, exercising or shutting donw businesses;
contact data of associations and/or organisations capable of providing practical assistance for ntrepreneurs and consumers;
employer/employee rights and obligations.

The Point of Single Contact does not provide counsel in individual cases.

PSC Response time is 7 days or 14 days n cases calling for competent authorities to be consulted.

The email address given in the form will receive; confirmation of inquiry entry, information on case status change and, naturally, the reponse itself.

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Branch and representative office in Poland

A foreign entrepreneur is a foreign person conducting business activity abroad. For the purpose of conducting business activity in the territory of the Republic of Poland, foreign entrepreneurs may, on the basis of reciprocity, unless ratified international agreements provide otherwise, establish branches or representative offices with their registered office in Poland. When they are created by foreign entrepreneurs from the Member States of the European Union and Member States of the European Free Trade Association (EFTA), the same rules apply as for Polish entrepreneurs.

Branch of the foreign entrepreneur

A foreign entrepreneur establishing a branch may conduct business activity only within the scope of the foreign entrepreneur's activity.

The commencement of business activity within a branch takes place after obtaining an entry of the branch in the Register of Entrepreneurs of the National Court Register.

A foreign entrepreneur establishing a branch is obliged to appoint a person authorised to represent the foreign entrepreneur in the branch and in addition, he/she should:

use the original name of the foreign entrepreneur to designate the branch, together with the name of the legal form of the entrepreneur, translated into Polish, and add the words "branch in Poland
keep separate accounting records for the branch in Polish in accordance with the accounting regulations
report to the minister in charge of economy any changes in the factual and legal situation, for example:
- where the branch grossly infringes Polish law
- the liquidation of the foreign entrepreneur has been opened or the entrepreneur has lost the right to conduct business activity
- when the activity of the foreign entrepreneur threatens the security and defence of the state, the protection of state secrets or any other important public interest
Registration of a branch of a foreign company in the National Court Register

Representative office

Establishment of a representative office requires an entry in the register of representative offices of foreign entrepreneurs.

The objecta of its activity may be only conducting activities in the field of advertising and promotion of the foreign entrepreneur.

The provisions of the Commercial Companies Code on the liquidation of limited liability companies apply accordingly to the liquidation of a branch of a foreign entrepreneur.

Remember:

to enter the representative office in the register of representative offices kept by the Minister for Entrepreneurship and Technology
the representative office may be set up for two years only and may be renewed for a further two years
to prepare the application in Polish
to attach an excerpt from the foreign register together with a translation into Polish, and possibly another document specifying the registered office and the persons authorised to represent the company,
authorisation for the person to represent the representative office, together with a declaration of acceptance

It is necessary to have a legal title to the real estate, which is indicated in the register as the registered office of the representative office (it does not have to be attached to the application).

The Minister may refuse entry in the register if not all the requirements are met. The representative office may also be removed from the register if the provisions of Polish law are not observed.

Entry of a representative office in the register of representative offices of foreign entrepreneurs

BRANCH	REPRESENTATIVE OFFICE
Preferred form of activity
Conducting business activity both in small (microentrepreneurs, small entrepreneurs) and large scale (banks)	Conducting business activity only in the field of advertising and promotion
Name(company)
Branch name: original name of the foreign entrepreneur together with the name of the legal form of the entrepreneur translated into Polish and adding the words "Branch in Poland"	Representative office name: original name of the foreign entrepreneur together with the name of the legal form of the entrepreneur translated into Polish and adding the words "Representative office in Poland".
Legal personality
A branch is not a separate entity from a foreign entrepreneur and does not have: legal personality legal capacity judicial capacity (possibility of being a party to legal proceedings) procedural capacity (the ability to defend one's interests independently before a court). All the above mentioned abilities are possessed by the foreign entrepreneur himself	A representative office is not a separate entity from a foreign entrepreneur and does not have: legal personality legal capacity judicial capacity (possibility of being a party to legal proceedings) procedural capacity (the ability to defend one's interests independently before a court). All the above mentioned capabilities are possessed by the foreign entrepreneur himself, represented in the representative office by an authorised person
Relevant register
Register of entrepreneurs of the National Court Register (KRS)	Register of Representative Offices kept by the minister in charge of economy
No minimum capital requirement
No minimum capital requirement
Founders/partners
Foreign entrepreneur
Duration
no time limitation	the representative office may only be set up for a period of two years only, renewable for a further two years
Activities required for starting an activity
A foreign entrepreneur's application to the National Court Register Branch may commence business activity after obtaining an entry to the register of entrepreneurs	Application of a foreign entrepreneur to the Register of Representative Offices kept by the minister in charge of economy Representative offices may commence their activities after they have been entered in the Register of Representative Offices
Representation
A foreign entrepreneur appoints a person authorised to represent him/her
Taxation
A foreign entrepreneur running a branch office is subject in Poland to income tax with respect to income earned in the territory of the country, unless something else results from the wording of an international agreement on the avoidance of double taxation. Sales or supplies of services carried out through the branch are subject to value added tax in accordance with the rules provided for in the regulations based on the EU VAT Directive 2006/112.
Liability
Full liability of foreign entrepreneur
Reporting obligations
A foreign entrepreneur is obliged to keep separate accounting records in the Polish language in accordance with the accounting regulations and to keep tax records required by the domestic tax law.

Branch and representative office in Poland

Branch of the foreign entrepreneur

Representative office

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