Homepage Economic activity in Poland Business activity in Poland – basic information Entry in the Central Registration and Information on Business (CEIDG) and the National Court Register (KRS)

Entry in the Central Registration and Information on Business (CEIDG) and the National Court Register (KRS)Print

For a natural person to be able to set up a business it is necessary to complete and submit an application for entry in the Central Registration and Information on Business (CEIDG).

An entrepreneur may start doing business on the date of submission of the application. The entry is made no later than on the next business day after the receipt of a compelte application by CEIDG. The entrepreneur, however, may specify in the application a later day of commencing business activity than the date of application.

An entrepreneur’s identification number in CEIDG is the tax identification number (NIP). At the moment of establishing a sole tradership, the private tax identification number of the natural person becomes the company’s number. If a person does not have confirmation of being assigned a tax identification number or does not remember the number, then in the Tax Office he can file a NIP-5 form in order to obtain a duplicate.

A certificate of entry in CEIDG is a print-out from the website of CEIDG. Public authorities cannot demand entrepreneurs to present, transfer or attach certificates of entry in CEIDG to applications. There is no obligation to present certificates with NIP and REGON numbers if those numbers are included in the application.

An integral part of an application for entry in CEIDG is a request for:

  • entry or change of an entry in the State official register of national economy entities (REGON);
  • identification or update notification referred to in the provisions of the principles of registration and identification of taxpayers and tax withholding entities;
  • registration of a contribution payer or change of a contribution payer under social insurance system regulations or registration of a declaration of continuation of social insurance for farmers under farmers' social insurance regulations;
  • acknowledgement of a declaration of the entrepreneur's choice of the form of income tax on natural persons or an application for taxation in the form of a lump sum scheme (payment of a fixed amount of tax regardless of the amount of revenue actually generated). Such a lump sum form works well in firms with few employees operating in small towns.

Along with an application for entry into CEIDG the entrepreneur must also file a declaration on the lack of prohibitions – imposed on the person whom the entry concerns – under pain of criminal liability for false statements.

An entrepreneur may attach a registration or update form to an application for entry in CEIDG referred to in the Act on the Tax on Goods and Services (such forms may be attached by an entrepreneur who commences activity subject to VAT, i.e. an entrepreneur who pays the tax on goods and services).

An application for entry in the register of business activity is also filed in case:

  • data in the entry in the enterprise register has changed;
  • of suspension of business activity;
  • of resumption of business activity;
  • of notification of cessation of business activity.

How to submit documents:

a) a printed-out form (available here ->) must be completed in writing, signed and submitted in the office

b) a printed-out form (available here ->) shall be completed in writing, signed and sent by registered mail. In such a case the signature must be certified by a notary.

In order to register business activity a natural person may follow one of the following procedures:

  • Log in to CEIDG, complete an application on-line and submit it electronically;
  • Log in to CEIDG, complete an application on-line and submit it in the office;
  • Complete an application on-line without logging in to CEIDG, print  out the application and submit it in the office;
  • Collect an application form in the office and submit it there. The office will convert it into electronic form;
  • Send an application by registered mail to a selected office. In this case the signature must be certified by a notary.

In case of formal defects in the provided documents, the applicant will be summoned in writing to complete them within 7 days.

The minister competent for matters of economy is obliged to pass the information electronically without delay, not later than on the next business day, to:

  • the competent Director of the Tax Office
  • the Central Statistical Office
  • the Social Insurance Institution
  • the Agricultural Social Insurance Fund.

In case of filing an application with the National Court Register, the application for an entry shall be examined by a registry court not later than within 7 days of the filing. If examination of an application requires a summons to remove an obstacle to making an entry, the application shall be examined within 7 days of removal of the obstacle by the applicant. If examination of an application requires that participants of the proceedings be interviewed or that a hearing be held, it should be examined no later than within one month.

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