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Entry in the Business Activity Register
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Entry in the Business Activity Register (ewidencja działalności gospodarczej)
Purpose
Operation of a small business by a natural person.
Founders
Single natural person
Minimum capital
N/A
Legal personality
None. A natural person is referred to as an entrepreneur.
Liability
The entrepreneur is liable for his or her debts and obligations with his or her entire property.
Taxation
PIT Declaration - Personal Income Tax or a lump sum on registered revenue or the so called tax card.
Establishment process
Entry in the Record of Entrepreneurs maintained by the head of a commune (wójt), the major or the president of the city.
Additional requirements for foreign investors
International agreements on reciprocity should be in place. Otherwise, a foreign investor is required to present a certificate issued by the competent Polish representation abroad, stating that, in accordance with the principle of reciprocity, Polish entrepreneurs are permitted to conduct business activity in the country in which the investor has permanent residency or registered office.
Text source: Polska Agencja Informacji i Inwestycji Zagranicznych (PAIiIZ) |
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