You already know that you may appoint a proxy to register your business activity. You also know that the power of attorney may be displayed in the CEIDG in order to avoid the payment of stamp duty with activities of proxy. You know also that the proxy may be a natural person and a legal person (company). This means that your proxy can be e.g. accountancy office preparing your settlements of taxes.
If you wish to benefit from the help of proxy, this section provides the necessary information and practical advice on proxies and powers of attorney.
Irrespective of whether your business is entered in the CEIDG or registered in the National Court Register (KRS), it is good to know practical aspects of the establishment of proxy and his/her powers. For this purpose we have prepared for you article — Practical information on power of attorney.
If you choose a professional proxy (legal counsellor, lawyer, patent agent or tax consultant) then for the purposes of investigations they can make a copy of any document and by the competent authorities and courts it will be treated as the original document.
If you wish to use the electronic scan of document in administrative proceeding, you may do so, provided that an electronic copy of a document will be executed by the relevant entity.
If you want to know more on this issue, see the article Electronic copies of the documents in e-procedures.
Proxy of entrepreneur entered in the CEIDG
In accordance with the general principles power of attorney shall be given in writing and a proxy must have at least limited legal capacity. This means that a proxy can be a person between the ages of 13 and 18 or a person partly incapacitated by court decision.
You may bring a proxy and the scope of power of attorney in your entry in the CEIDG by yourself. The procedure is the same as in the case of a change of any other data - it is sufficient to fill in and submit an application to the CEIDG. Remember, however, that power of attorney shown in this way is not effective before tax administration authorities. In connection with tax issues proxy must present a document (in paper) while performing different activities.
You should also remember that each power of attorney shall be given in writing. This means that if you want to have a proxy, there must be a document in which you indicate him/her and you specify the scope of his/her competence Such a document should be issued to your proxy as it may happen that authority requires its presentation.
The advantage of having a proxy (with appropriate authority) in the case of sole tradership is the possibility to suspend activities or change data when you cannot do it by yourself. Remember that if for any other reasons you cannot independently amend the entry in the CEIDG, no one except for proxy may do so ( not even an immediate family member). This is problematic even in case of a need to suspend their activities due to a sudden and long-term illness.
Proxy of entrepreneur registered in the National Court Register (KRS), including authorised signatory
Entrepreneurs registered in the national court register (companies) have two options. The company may appoint a proxy or authorised signatory who is a special proxy with a larger scope of competences. Authorised signatory can be established only by a company entered in the National Court Register (KRS).
If you want to know more about how to establish a signatory, what powers such person has and how you can cancel procuration read the additional article — Procuration