1. Start-ups – how to found a company in Poland

2.  Legal requirements The Freedom of Business Act regulates the registration of natural persons with the Business Central Register and Information. Ustawa z dnia 2 lipca 2004 r. o swobodzie działalności gospodarczej: http://isap.sejm.gov.pl/DetailsServletid=WDU20041731807

3. Legal forms of companies The Commercial Companies Code lists all legal forms of Polish companies: partnerships (for example, general partnership, professional partnership, limited partnership and limited joint-stock partnership); limited companies (for example, limited liability company and joint-stock company). To succeed, a new business needs a sound commercial strategy and secure financing.

4. Administrative procedures Registration of a business Businesses starting up as commercial companies and partnerships can start to operate after they are added to the register of entrepreneurs in the National Court Register (KRS). Limited companies can start business operations even before they are added to the register of entrepreneurs as limited companies in the process of formation. When the requirements of the application form for entry into the Register are not met or the court fee is not paid, the application is returned. It can be re- submitted within 7 days from the date of the notification of return. Registration of a business activity by natural persons takes place at the Business Central Register and Information (CEIGD) on the CEIGD-1 form via the Internet or via any commune. A natural person can start business operations already on the day of submitting a correct application to the Business Central Register and Information (CEIDG).

5. Administrative procedures In addition, in order to start a business in Poland, the following must be obtained: a REGON statistical number; it is possible to register on-line if a business has an electronic signature; a NIP tax identification number for Polish taxpayers, which is required for registration with the appropriate tax office; registration with the Social Insurance Institution (ZUS); it is now also possible to register on-line. Most of these stages can be completed upon submitting one application concerning the registration. In case of CEIDG, a system will send applications to the appropriate bodies together with information on the registration and other documents provided by the undertaking.

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