Homepage Uzupełnienia Conducting business activity individually (self-employment)

Conducting business activity individually (self-employment)Print

Conducting business activity individually (self-employment) is the simplest form of business activity. Such a form of business activity may be established and conducted by a natural person.

The entrepreneur has no legal personality - what is legal personality?

Who may conduct individual business activity?

Individual business activity can be conducted by natural persons - who is a natural person?

Procedure of setting up a individual business activity

In order to set up an individual business activity one should register it in the Central Registration and Information on Business (what is Central Registration and Information on Business (CEIDG)?). The registration does not require the possession of founding capital.

Taxes

Individual business activity is subject to PIT - what is PIT?

Obligations of an entrepreneur:

An entrepreneur shall be liable for contracted public and civil-law obligations with his entire assets. This means that in the case the business activity fails, possible enforcement against an entrepreneur may be directed towards all the assets of his personal property (e.g. real property, remuneration for work, revenues from other gainful activity, economic rights).

Categories of foreigners who may found an individual business activity:

Foreigners who have in Poland:

1) a permanent residence permit;

2) a long-term EU resident permit;

3) a temporary residence permit granted to a family member of a foreigner for the purpose of uniting with the family (who is considered to be the member of a foreigner’s family?);

4) a temporary residence permit granted on the basis of a long-term EU resident permit, by a Member State of the EU other than Poland, if such a person justifies his residence in Poland;

5) a temporary residence permit granted to a foreigner’s family member (who is considered to be a foreigner’s family member?) who holds a long-term EU resident permit granted by another state than Poland and who justifies his residence in Poland, provided that the family member resided with the foreigner on the territory of another EU Member State and would like to accompany him or unite with him in Poland;

6) a temporary residence permit granted for the purpose of taking up or continuing intramural university studies or intramural doctoral studies in Poland;

7) a temporary residence permit and is married to a Polish citizen residing on the territory of Poland;

Note: Spouses of Polish citizens have the right to conduct business activity based on the fact of concluding a marriage as long as the basis of their residence is a residence permit obtained based on that marriage.

8) refugee status;

9) supplementary protection;

10) a permit for tolerated stay;

11) enjoy temporary protection in Poland;

12) a valid Pole’s Card.

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