COMMENCEMENT OF BUSINESS ACTIVITY

 

 

MUNICIPALITY OF KRAKOW

 

The first step to establish one’s own business is to submit this fact to a registering body. The Business Activity Register for the residents of Krakow is kept – on behalf of the Mayor of the City of Krakow - by the Business Activity Register Department of the Administration Department located at ul. Wielicka 28a. A business may be registered by any natural person (major) residing in Krakow or a foreign person (link to foreign persons). In the case of civil partnerships, each partner should obtain an entry in the Business Activity Register for his own name and surname, and next sign a civil partnership deed, which is not subject to submission to the registering body.

 

In order to register a business, it is necessary to fill out the application for an entry in the Business Activity Register kept by the Mayor of the City of Krakow; the fee for the entry amounts to 100 PLN. Also, remember that in order to start some businesses it is necessary to obtain:

 

a concession
a permission
a license
an entry in the regulated activity register

 

In order to receive the entry certificate, it is necessary to present a document confirming the identity of the recipient. The application form for an entry in the Business Activity Register may be obtained in the Municipality or downloaded from the website
Businessman Service Center

 

CENTRAL STATISTICAL OFFICE

 

In order to receive a REGON number it is required to submit a completed form RG-1 and the photocopies of the entry in the Business Activity Register and - in the case of civil partnerships - the civil partnership deed, to the seat of the Central Statistical Office at
ul. Kazimierza Wyki 3 or to the Businessman Service Centre at ul. Wielicka 28a. The originals of the above documents should be presented for inspection

 

BANK ACCOUNT

 

The next step after obtaining a REGON number is to set up a bank account.

 

• REGON number;

   

• Business Activity Register entry certificate;

   

• specimen signatures of persons who will be authorized to dispose of money;

   

• identity card;

   

• stamp (the name of the company must be the same as on the REGON certificate);

   

• In the case of registering a civil partnership it is required to present the civil partnership deed.

   

 

INLAND REVENUE OFFICE

 

When submitting the business activity to the Inland Revenue Office, the following forms are to be submitted to an Inland Revenue Office appropriate for the place of residence
(Śródmieście, Prądnik, Krowodrza – ul. Krowoderskich Zuchów 2, Podgórze –
ul. Wadowicka 10, Nowa Huta – os. Bohaterów Września 80, Stare Miasto – ul. Grodzka 65, First Inland Revenue Office – ul. Rzemieślnicza 5 ):

 

Single-person business:

 

• NIP – 1 form. If the business is registered for VAT, it is necessary to fill out the forms VAT – R and VAT – R │UE in the case of planned intra-community settlements.

   

• Business Activity Register entry certificate

   

• REGON certificate

   

• Document confirming the right to the premises on which the seat of the company will be located.

   

• Bank account agreement.

   

 

Civil partnership:

 

• The completed form NIP - 2 and NIP – D. If the business is registered for VAT it is necessary to fill out the forms VAT – R and VAT – R │UE in the case of planned intra-community settlements.

   

• Business Activity Register entry certificate of partners

   

• Civil partnership deed

   

• REGON certificate

   

• Document confirming the right to the premises on which the seat of the company will be located

   

It is necessary to choose one of the forms of taxation. The following options are available:

 

• tax card;

   

• revenue lump sum;

   

• general accounts, that is the revenue and expense ledger or audited accounts.

   

There are two forms of conducting general accounts – according to the tax scale or a single tax rate but without the option of taking advantage of tax allowances. It is also possible to register as a VAT payer using the form VAT – R.

 

SOCIAL INSURANCE INSTITUTION

 

It is necessary to submit the following completed forms to the Businessman Service Centre of the Municipality of Krakow, ul. Wielicka 28a or to an appropriate seat of the Social Insurance Institution [Social Insurance Institution – Śródmieście ul. Pędzichów 27, Social Insurance Institution - Krowodrza ul. Świętokrzyska 12, Social Insurance Institution - Podgórze
ul. Zakopiańska 62, Social Insurance Institution - Nowa Huta – os. Teatralne 8]:

 

Legal person:

 

• ZUS ZPA

   

• ZUS ZUA or ZZA – in the case of registration only for medical insurance.

   

• ZUS ZCZA and ZCNA in the case of registration for insurance of family members.

   

 

Natural person:

 

• ZUS ZFA

   

• ZUS ZUA or ZZA in the case of registration only for medical insurance.

   

• ZUS ZCZA and ZCNA in the case of registration for insurance of family members.

   

 

The forms may be obtained at the Businessman Service Centre, in the seats of Social Insurance Institutions or printed from the „Płatnik” applications. Social Insurance premium rates are available on the website of the Social Insurance Institution

 

SANITARY AND EPIDEMIOLOGICAL STATION

 

It is required to submit photocopies of NIP, REGON and the decision on the entry in the Business Activity Register to the appropriate Sanitary and Epidemiological Station. Apart from these, it is necessary to include design documentation, if the premises have not been previously used for similar business purposes. If the premises have been already adapted for business, it is necessary to file a form for submitting the premises for commissioning.

 

NATIONAL LABOUR INSPECTORATE

 

If the company employs any persons, this fact has to be submitted to the National Labour Inspectorate using the Employer Submission Form within 30 days of the moment on which this obligation appears. These submissions may be made at the seat of the Regional Labour Inspectorate, Krakow, pl. Szczepański 5 or at the Businessman Service Centre,
ul. Wielicka 28a.