Information and services website for entrepreneurs

FAQ

Drivers wishing to work in internal transport must:

1. reach the age of:

a) 18 years – for drivers of motor vehicles which require the following driving licence category:

• C or C+E, if the appropriate initial qualification has been obtained,

• C1 or C1+E, if the appropriate accelerated initial qualification has been obtained,

b) 21 years – for drivers of motor vehicles which require the following driving licence category:

• C or C+E, if the appropriate accelerated initial qualification has been obtained,

• D or D+E, if the appropriate initial qualification has been obtained,

• D1 or D1+E (if transport is performed on regular lines, within a distance of up to 50 km, and if the appropriate accelerated initial qualification has been obtained),

c) 23 years – for drivers of motor vehicles which require the following driving licence category: D or D+E (if the appropriate accelerated initial qualification has been obtained).

2. possess appropriate authorizations to drive motor vehicles,

3. complete a regular training and obtain the initial qualification,

4. have no health or mental counterindications to pursue the driver's profession.

Drivers coming from outside of the European Union must posses the driver's certificate. The document confirms that the holder has obtained the necessary qualificaitons and is employed legally. The employer applies for the issuance of the certificate.

If you wish or must be a VAT payer, submit declaration "VAT-R"

More information on the registration for VAT purposes and the form "VAT-R"

You may do that directly in your tax office or through the Central Registration and Information on Business (by attaching form "VAT-R" to the application for registration or data change). You should bear in mind that the registration must be completed not later than 1 day before the starting date of rendering services or selling goods subject to VAT. You do not have to be a VAT payer, inter alia, if the value of sales did not exceed the total amount of PLN 200,000 during the preceding fiscal year. Read the following article to learn more: "Check when you must register as VAT payer"

Submit an application to the National Tax Information. You can do that in the office personally, electronically or by post. In the application, describe the factual state and the expected future events in every detail, and write what is your position in the matter. The fee for the application amounts to PLN 40 for each factual state or future event included in the application. If you describe several factual states or future events in one application to be interpreted, the amount of PLN 40 is to be multiplied by the number of the cases. More information is available in the folder "Individual tax interpretation"

The Polish Classification of Economic Activities includes a list of economic activities which may be carried out by entrepreneurs. It has been prepared for statistical, regulatory and accounting purposes. If you carry out economic activity, you specify the code of the Polish Classification of Economic Activities which indicates the subject matter of your activity (scope of operation). More than one code may be specified for one economic activity. Each type (eg service) of activities carried out by an entrepreneur under its economic activity has a unique five-digit code. The code of the Polish Classification of Economic Activities enables to assign the economic activity to the respective sector. More information on the code of the Polish Classification of Economic Activities

You have the right to opt for the flat-tax treatment, if you carry out your economic activity independently or you are:

  • a partner of a civil-law partnership
  • a partner of an registered partnership
  • a partner of a professional partnership
  • a limited or general partner of a limited partnership.

The flat-tax treatment may also be selected by those operating in specific sections of agricultural production. The amount of income is established based on the accounting books. Under the flat-tax treatment, your incomes will be taxed with one tax rate of 19%. The tax rate does not change depending on the amount of income.

Please bear in mind that the flat-tax treatment applies to partners and not companies. The tax amount is established based on their share in the profit.

Read the article "Taxes" to learn more

The reverse VAT charge mechanism is based on the assumption that the buyer of a good and not its seller is obliged to pay VAT. The reverse VAT charge mechanism applies, inter alia, to the trading in metal sheets, gold (raw material or semi-product), electronic products (above PLN 20 thousand) and certain construction services.

Yes, you are allowed to carry out economic activity once retired, without losing the right to retirement benefits. You are not obliged to pay social security contributions, while it will be obligatory to pay health insurance contributions, excluding specific situations. Income form economic activity and retirement benefits are to be accounted for in the declarations: "PIT-36" or "PIT-36L" (for those who have opted for the flat-tax treatment).

Other rules apply to the early retirement. If your incomes exceed 70% of the average wage, your retirement benefit will be reduced. If they exceed 130% of the average wage, no retirement benefits will be paid out at all.

As a general rule, the territorial jurisdiction of tax bodies is determined by the place of residence (for entrepreneurs registered in the Central Registration and Information on Business) or by the address of the registered office (for companies registered in the National Court Register). To account for personal income tax (PIT), the competent tax office is determined by the place of residence. For tax-card treatment, the competent body is determined by the location of the organized work establishment, as specified in the form "PIT-16" or "CEIDG". For corporate income tax (CIT), the competent tax body is determined by the address of the registered office (entered in the respective register or provided in the statute or articles of association/contract, if not disclosed in the respective register). VAT payers manage their tax affairs in the tax office competent for the place of residence (for natural persons) or by the address of the registered office.

The retail sale of alcohol requires a licence to be received from the city or municipal hall. The application for the licence may be submitted electronically. The fee for the application depends on the type of alcohol which will be sold and on the volume of sales. The application must be accompanied by other documents, including the decision of the Sanitary Inspection, the legal title to the property, the consent of the owner of the building). More information is available in the folder "Licence for retail sale of alcohol"

No, the registration with the Central Registration and Information on Business involves an automatic registration with the Social Insurance Institution/ Agricultural Social Insurance Fund (as payer of contributions) and with the tax office. In the case of the Social Insurance Institution, you will have 7 days to register with the Social Insurance Institution from the starting date of economic activity (as the insured person). More information is available in the section "Entry to the Central Registration and Information on Business"

Natural persons, partnerships of natural persons and civil-law partnerships of natural persons may opt for the lump-sum tax on registered income. This tax treatment is intended for small taxpayers, providing such advantages as, inter alia, the simplified accounting treatment.

The lump-sum tax may be paid by those taxpayers which:

  • start their economic activity and opt for this tax treatment,
  • have formerly carried out economic activity - if their revenues did not exceed the equivalent amount of EUR 250,000 in the preceding year (according to the EUR/PLN foreign exchange rate announced by the National Bank of Poland as of the first working day of October of the year preceding the tax year).

If you start economic activity during the tax year and wish to opt for the lump-sum tax treatment, you should submit a declaration until the date you obtain the first income. If you wish to switch to the lump-sum tax treatment while carrying out economic activity, you should submit a declaration until 20 January of the tax year. More information on the declaration is available in the folder "Declaration on the selection of the lump-sum tax on registered income"

Read the article "Taxes" to learn more

You must have a corporate bank account if a transaction is executed with another entrepreneur and the one-time value of the transaction exceeds PLN 15,000. For transactions up to PLN 15,000, you may use your personal bank account (held by the natural person). However, you should bear in mind that the bank account must be owned by one person only. You must not share it, eg with your spouse. More information on opening and registering the corporate bank account.

The corporate bank account provides an automatic service of split payment. The bank account is free, but you need to pay transaction fees according to your bank's pricelist.

To suspend economic activity electronically, register on the Internet website of the Central Registration and Information on Business [https://prod.ceidg.gov.pl], complete the form "CEIDG-1" (select the option of suspending economic activity) sign it by means of electronic banking, the Trusted Profile or qualified signature. More information is available in the folder "Reporting the suspension of economic activity".

You may not file a complaint for an office's (body conducting a proceeding) failure to act or for the length of the proceeding with the Voivodeship Administration Court immediately. You must refer to a reminder first.

You do not have to wait until your reminder has been examined. Once you have submitted the reminder, you may file a complaint with the Voivodeship Administration Court immediately.

The reminder should be submitted to a higher-instance body (eg the self-government appeal board) through the body which conducts the proceeding (eg the mayor of the city). If there is no higher-instance body, you should submit the reminder directly to the body which processes your case.

Please bear in mind that you must justify the reminder. You should explain why you think that the body does not act.

The complaint with the Voivodeship Administration Court should be submitted through the body (office) whose action, failure to act or lengthy proceeding you complain against. The body (office) transfers the complaint to the court, including the completed files and the answer to the complaint, within 30 days from its receipt date.

Read the article "Complaint" to learn more

Social security contributions for small entrepreneurs are an allowance for those entrepreneurs who:

  • carry out a one-person economic activity or are partners of a civil-law partnership
  • did not exceed the threshold of income which gives the right to make use of the allowance in the preceding year (30 times the minimum wage for the respective year)
  • do not fulfil the conditions for paying preferential social security contributions (on the basis equal to 30% of the minimum wage)
  • have opted for the tax card treatment and have not used the exemption from VAT
  • carried out economic activity for not less than 60 days during the preceding calendar year
  • do not carry out economic activity for their former employer.

The scheme of social security contributions for small entrepreneurs provides that: if incomes from economic activity do not exceed the amount equal to 30 times the minimum way for the preceding year, it is allowed to pay reduced, in proportion to the income, social security contributions.

Public electronic registers enable to check whether a business partner has a registered economic activity. The information registers depend on the type of economic activity.

The type of data you wish to find:

  • the data of companies of natural persons (one-person economic activity and partners of partnerships) - are stored in the Central Registration and Information on Business
  • the data of commercial companies (inter alia limited liability companies, registered partnerships)- are stored in the National Court Register
  • the data of partnerships - are stored in the statistical register REGON and in the Central Registration and Information on Business (data of partners)

The Tax Identification Number and VAT numbers of a business partner may be verified on the Tax Portal

There is also a list of unregistered entities, deleted or reactivated in the register as VAT payers.

The VAT EU number may be verified by means of the browser available on the Internet website of the European Commission.

It may also be useful to verify the financial statements of the company in the Court and Economic Monitor (Monitor Sądowy i Gospodarczy).

The Bureau of Economic Information (EIB) provides information about business partners for a fee.

Read the article "How to find information on a business partner (to verify a business partner) to learn more.

Entrepreneurs starting economic activity may receive funds for start-up in several ways. The unemployed should first refer to their competent labour offices and inquire about the co-financing opportunities.

The programmes of co-financing include, inter alia:

  • "The first business - support for start-ups" – programme for graduates and final-year students
  • the one-time grant from the Labour Fund for starting economic activity - for the unemployed and persons with disabilities
  • the co-financing from the funds of the EU – for persons up to the age of 30 years and over the age of 30 years if they are in a difficult situation
  • the start-up bonus for entrepreneurs insured with the Agricultural Social Insurance Fund - the amount of co-financing does not exceed PLN 100 thousand, while applications are to be submitted to the Agency for Restructuring and Modernisation of Agriculture
  • financial instruments (loans, credits, bank guarantees) available under the JEREMIE initiative (Joint European Resources for Micro-to-Medium Enterprises), i.e. the EU Programme launched by the European Commission
  • the offer of the Polish Development Fund with packages of financial and non-financial services for young and well-established companies.

Read the article "Financing for start-up business" to learn more

To close down economic activity electronically, register on the Internet website of the Central Registration and Information on Business, complete the form "CEIDG-1" (select the option to delete the entry from the Central Registration and Information on Business and sign it by means of electronic banking, the Trusted Profile or qualified signature).

 It also possible to unregister a limited liability company, registered partnership and limited partnership electronically.

The first step is to open an account on the Portal Biznes.gov.pl. It takes a few minutes to do that. Provide your name, surname, address, e-mail address and password. If you possess the Trusted Profile, you do not have to register - you can log in by means of the Trusted Profile immediately. Read the article "How to handle official affairs and sign documents electronically on the Portal Biznes.gov.pl" and the article "How to submit an application electronically?" to learn more.

The form "CEIDG-1" serves to report the proxy or it may be done electronically. The data of the proxy are to be completed in field 29. He/she may manage affairs concerning your entry in the Central Registration and Information on Business and other official affairs (inter alia with the Social Insurance Institution) without the need to present the power of attorney in offices and to pay the stamp duty. The proxy must not manage tax affairs.

The method depends on the form you carried out your economic activity. If you wish to resume a one-person economic activity, submit an application to the Central Registration and Information on Business by using the form "CEIDG-1. If you wish to resume a partnership, submit relevant forms: to the Central Statistical Office of Poland ("RG-OP, the tax office ("NIP-2") and the application for resuming economic activity to the Central Registration and Information on Business (complete cell 25 of the form "CEIDG-1"). Read the following article to learn more "Notification of the resumption of a civil law partnership”.

 To resume a commercial company (eg a limited liability company or a registered partnership), submit an application for data change to the National Court Register by using the form "KRS-Z62". More information on resuming a company entered in the National Court Register

You are not obliged to pay contributions to the Social Insurance Institution during the period of suspension. You may voluntarily join the pension, health and disability insurance and pay contributions thereto. You may do that only if you do not possess any other title to obligatory insurances (eg under a contract for services you render during the period of suspension). You should bear in mind that you must not voluntarily pay contributions for sickness and accident insurances during the period of suspension. Your right to public health care expires upon the lapse of 30 days from the end of the period of obligatory health insurance.

Before you start your economic activity, you may check whether you must obtain a licence, permit or registration in the register of regulated activities. The complete list of economic activities which require a licence, permit or registration in the register of regulated activities and the information on how to obtain them are provided in the article "The types of economic activity which require a licence, permits and registration".

The split payment mechanism involves the division of the payment for goods or services. The buyer pays the net amount stated on the invoice to the settlement account of the supplier or accounts for it in a different way. The remaining amount of the tax on goods and services is paid to a special bank account of the supplier, i.e. the VAT account. A special bank transfer form should be used for split payment.

Step 1: Submit an application for deleting the entry "CEIDG-1" . Complete all fields in red in the form and put the end date of the economic activity in field 16. Sign the completed application by means of the Trusted profile or qualified signature electronically. You may also sign the application „CEIDG-1” in person in any city council or municipal council in Poland, department for economic activity.

Step 2: Pay outstanding liabilities from the economic activity towards the tax office (VAT settlement upon the closure of economic activity), the Social Insurance Institution - social security contributions upon the closure of economic activity and if you used a fiscal cash register, complete the duties related to the fiscal cash register upon the closure of economic activity

Read the following article to learn more on how to close down economic activity "Closing down economic activity – what you should know"

Yes, the only thing you need to do is to call the Helpline of the Central Registration and Information on Business at 801 055 08. Based on the data you provide, the consultant will complete the form and text the number of the application and send it by electronic mail. You may sign the completed application in any city council or municipal council in Poland, department for economic activity. To do that, you will have to provide the number of the application and present the identify card to the clerk. The application may also be signed by means of the Trusted Profile or qualified signature electronically, however you need to inform the consultant about this option in advance.

You need to submit an application for data change to the Central Registration and Information on Business.

Complete only the fields in red and those you wish to change. You may sign the completed application in any city council or municipal council in Poland, department for economic activity. The application may also be signed by means of the Trusted Profile or qualified signature electronically

If you wish to or must register as VAT payer, you may attach the registration form "VAT-R" to the application for registration or data change to the Central Registration and Information on Business. The application "VAT-R" may also be completed electronically - by registering as VAT payer [https://www.biznes.gov.pl/pl/firma/podatki-i-ksiegowosc/chce-rozliczac-vat/proc_1609-rejestracja-vat] or by changing the entry in the Central Registration and Information on Business.

More information on the registration for VAT purposes and the form "VAT-R"

You may submit an application for tax-card treatment if:

  • you render services or carry out a production and service, catering, transport, or entertainment activity
  • you sell home-made meals
  • you pursue a free profession
  • you render services related to the protection of human health, domestic care for children and the sick, or educational services consisting in the provision of classes on an hourly basis.

Please bear in mind that the card-tax treatment must not be used if you carry out any other non-agricultural economic activity, excluding the one reported in the application, or manufacture goods subject to excise duty. Your spouse must not carry out any activity in the same field as you. The economic activity reported in the application must be carried out exclusively in Poland.

The application for tax-card treatment should be submitted by means of the form "PIT-16" which may be:

  • attached to the application "CEIDG-1" (upon the registration)
  • submitted or sent to the tax office
  • sent electronically through the Tax Portal.

Note: If you are a partner of a partnership,  it is sufficient that one of the partners submits the application for tax-card treatment.

You may apply for the reimbursement of the purchase costs of the fiscal tax register.

If you are a VAT payer, you may deduct part of the purchase price of each of the cash registers in the tax declaration. If you do not account for VAT, you may receive the reimbursement to your corporate account. The allowance for the purchase of the fiscal tax register is equal to 90% of its purchase price (without tax), however not more than PLN 700.

You will obtain the reimbursement if:

you notify the number of cash registers and the place (address) they are used to the tax office before you start selling goods and rendering services,

  • you start registering sales by means of the fiscal cash register, not later than within the established deadlines
  • you possess the proof of payment of the whole prices of the fiscal cash register
  • you submit an application for the reimbursement – that applies to entrepreneurs which are exempt from VAT. To obtain the reimbursement, you should submit an application for the reimbursement of the purchase costs of the fiscal cash register or account for the reimbursement in the declarations: "VAT-7", "VAT-7k", "VAT-12".

Economic activity may be suspended at any time provided that there are no employees employed based on an employment contract.

A partnership may be suspended once all of its partners suspend their economic activity. If you carry out a one-person economic activity independently, report the suspension of the one-person economic activity to the Central Registration and Information on Business.

If you are a partner of a partnership, you should inform the Central Statistical Office of Poland (reporting changes to the Business Identification Number (REGON)) and report the suspension to the Central Registration and Information on Business – suspending a partnership. The suspension of other companies should be reported to the National Court Register – suspending a company entered in the National Court Register.

Please read the following article to learn more on the suspension of economic activity: "What does the suspension of a company mean and when can a company be suspended?"

If you carry out a one-person business independently you may suspend it for an indefinite period of time. The minimum period of suspension is equal to 30 days. Commercial companies (entered in the National Court Register) may be suspended for not more than 24 months.The period of suspension runs until the date the resumption of economic activity is reported or until a later date you specify. More information on the resumption of one-person economic activity is available on the Internet website.

Foreign citizens of the Member States of the European Union or of the European Economic Area may carry out economic activity in Poland under the same principles as Polish citizens. More information on the principles for foreigners carrying out economic activity in Poland is available on the Internet website.

In the case of regulated professions (which require the qualification criteria laid down in Polish law to be fulfilled), it is required to verify whether the possessed authorizations, education and experience correspond to the Polish norm. That is done under a recognition procedure of qualifications for pursuing a regulated profession or activity in Poland. More information on the confirmation of professional qualifications in Poland is available on the Internet website.

After registering and reporting the activity to the Social Insurance Institution, you are obliged to account for contributions on a monthly basis.

To do that, you are obliged to:

  • submit accounting documents to the Social Insurance Institution (declaration "ZUS DRA", and if you have any employees - personal reports for the insured persons)
  • pay contributions within the specified deadline.

All types of contributions are to be paid to one account. The Social Insurance Institution will send you the account number by post after the registration. Accounting documents may be prepared and submitted by means of free programmes of the Social Insurance Institution electronically: "Płatnik" [http://www.zus.pl/firmy/program-platnik] and "ePłatnik". More information on accounting contributions to the Social Insurance Institution is available on the Internet website

As entrepreneur, you calculate and pay the following contributions to the Social Insurance Institution:

  • social security contributions (pension, disability, sickness - voluntarily, and accident insurance)
  • health insurance contributions
  • contributions to the Labour Fund (LF) – except if you pay preferential contribution (based on 30% of the minimum wage) and this is the only title to obligatory pension and disability insurance for you.

If you have any employees, you also pay the following contributions:

  • contributions to the Guaranteed Employee Benefit Fund (GEBF)
  • contributions to the Bridge Pension Fund - if you employ employees in specific working conditions or performing specific work, born after 31 December 1948.

If you carry out non-agricultural economic activity and employ contractors only based on the contract for services, you are not obliged to pay contributions to the Labour Fund and the Guaranteed Employee Benefit Fund for them.

In case registration data have changed, submit an application for changing them within 7 days. In case information data change, the application for changing them may be submitted at any time. More information is available in the section "Change the registration information" in the Central Registration and Information on Business.

If you close down your economic activity, submit an application for deleting it from the register of the Central Registration and Information on Business. The deletion will be performed once the data are entered in the Central Registration and Information on Business, however not later than on the following working day after the application has been received. More information is available in the section "Close economic activity" from the Central Registration and Information on Business.

Registration data: name and surname, date of birth, additional terms in the business name, nationality, address for service and address of permanent place of economic activity, other contact data, eg e-mail address.

Information data: starting date of economic activity, data of the statutory representative, date of suspending and resuming economic activity, closing date of economic activity, and information on the matrimonial property.

A partnership may be registered, inter alia, electronically:

1) Create a free Trusted Profile or purchase a qualified signature (each of the partners).

2) Open an account on the Internet website of the Central Registration and Information on Business (each of the partners) and complete application "CEIDG-1".

3) Register the partnership with the Central Statistical Office of Poland and obtain the Business Identification Number (REGON). Use form "RG-OP" to submit the application and the partnership contract.

4) Submit the identification report "NIP-2" to the tax office and attach the partnership contract thereto. The documents must be singed by means of the qualified signature.

5) Provide the Tax Identification Numbers (NIP) and the Business Identification Numbers (REGON) of the partners being a natural person in the Central Registration and Information on Business. You and your partners will have 7 days to do that since the date you obtain the Tax Identification Numbers (NIP) and the Business Identification Numbers (REGON) (use form "CEIDG-1"). The application should be accompanied by the report on the partners (use the form "RG-SC")