Regardless of whether you set up a small company in the CEIDG or a company registered in the National Court Register, remember that after registration of your company you will have several important duties.
Social Insurance Institution (ZUS)
Registration of a company to ZUS as the payer of the contributions is automatic.
If you set up a company and you want to register yourself or family members to the insurance in ZUS, you can do so via the CEIDG. From 20 May 2017 it is possible to regiser for social insurance and health insurance on ZUS ZUA forms (check the instruction) and ZUS ZZA (check the instruction) and:
- notify the members of their family to health insurance or deregister (ZUS ZCNA - see instructions for filling),
- notification of the amendment of identity data (ZUS ZIUA - see instructions for filling),
- notification of deregistration yourself from the insurance, e.g. in the event of cessation of activity (ZUS ZWUA - see instruction)
If you need to report to insurance your employees or a person who cooperates with you., you have to notify it directly to ZUS.
More information on the obligations towards the Social Insurance Institution (ZUS) can be found in the section Social security.
If you are insured in KRUS (you are a farmer or a member of his family member) and you want to start up a business, you can be an entrepreneur and remain in the KRUS under certain conditions. Find out more about insurance with the KRUS.
The tax office — value added tax (VAT)
ZUS and Tax Office will be automatically notified about the company registration. Partnerships registered in the National Court Register (KRS) should provide the so called supplementary data, such as: bank account numbers, information on the special status of partnerships, number of expected employees or the place of business and the contact details). This company should provide the data once the activity has started within 7 (data for ZUS) or 21 (data for GUS and the tax office) days from the date of registration in the National Court Register. Importantly, these data are reported on one form (NIP-8), which shall be submitted to the competent for the seat tax office. Data are transmitted to the computer systems of ZUS (Central Register of Contributions Payers) and Central Statistical Office (Office of National Economy).
Remember, however, that if you become liable to VAT, you must also register as the payer of this tax by submitting VAT-R form (you can read more here).
Notification and identification numbers
To conduct business in Poland two numbers are required - Tax Identification Number (NIP), which is also used in the case of registration of the person liable to pay VAT and a statistical number -REGON which serves the purpose of identification and statistical reporting (indicated also on the stamp of the company). Entities registered in the National Court Register shall in addition receive a number in this register.
Remember! You do not have to submit separate documents for assigning NIP and REGON when you register a company in the CEIDG or KRS. These numbers will be assigned automatically upon registration. An exception is a partnership, in this case, you will have to submit RG-OP form to GUS and NIP-2 to the tax office (more on registration of a civil-law partnership, you can find out in the article CEIDG — partnership).
Information on assigning NIP should be submitted to the CEIDG by the tax office not later than the next working day following the date of receipt of the correct application from the CEIDG. The transmission of information on assigning NIP to the National Court Register, may take place within 3 days.
How can you find out if you already have NIP? This can easily be checked online in your entry in the CEIDG/KRS. If you have entered your e-mail address in the application (for correspondence with the authority), you will receive the information on your email about assigning NIP, REGON and any other change of the status of your entry in the CEIDG.
Note! All activities related to an entry in the CEIDG - kept by the Minister of Development are FREE OF CHARGE. All cases of offering entry in the register of entrepreneurs for payment of a fee should be treated with caution as these are commercial offers.
In the framework of the registration procedure, the National Labour Inspectorate and the State Sanitary Inspectorate are automatically notified. They shall carry out controls in the field of health and safety at work.
Read more about labour law and the recruitment of staff, marketing and promotion of your business, rights and obligations and other questions related to the exercise of a business activity. Go to the section I run my own business.
If you intend to sell goods or services to consumers, you probably have to buy and register a cash register. You can find out more about it in the section Cash register.
Many activities require additional authorisations, this is so-called regulated activity (read more). If you wish to pursue a regulated activity, you should register it with the competent authorities. You can do this via biznes.gov.pl. (see the list of description of services)
As an entrepreneur you need an account for settlements with counterparties and payments of taxes and contributions to ZUS. Read more about the operation of non-cash means of payment.
If you want to be an entrepreneur entered in the CEIDG, you do not always have to open an additional business account. Check whether you need an additional bank account.
You give the account number during registration or amendment of the entry in CEIDG-1 or NIP-8 form, in the case of companies registered in the National Court Register. If you have not done it or you want to change the bank, read the article Where to open an account? The offers of bank accounts for new businesses.
When registering your company remember about tax on civil law transactions. It is 0,5 percent of the value of contributions ( less court fees, if required). Deadline - 14 days from the conclusion of the articles of association .
See more on PCC on the Ministry of Finance website.
When registering in CEIDG you choose the form of keeping accounts and you do not need to notify separately the tax office. Remember, however, that you are obliged to keep various records (employees, book of control, waste management). Read more in the guide I keep records.
If you have a lot of obligations related to running your company, some of them, in particular those concerning administrative affairs, settlements with offices, etc. you can entrust to an external company. Use the advice from the article The choice of an accounting office.