I'm starting a company
The simplest organizational form of conducting business activity by natural persons is sole proprietorship.
Business registration is made by submitting an application for entry in the Central Register and Information on Economic Activity (CEIDG) electronically or in paper form at the City Hall in Łomża.
This form of business registration cannot be used by legal persons (including sole proprietorships of commercial law established by a natural person),
which, under the law, are subject to the provisions on legal persons and register through an entry in the National Court Register.
An application for entry into the CEIDG is also a notification to ZUS / KRUS, GUS and the head of the tax office. Therefore, when setting up a business,
you should consider: social security issues codes of PKD activity of the conducted business activity form of taxation.
The insurance obligation in relation to a person conducting non-agricultural activity arises from the day of commencing the activity and ceases on the day of cessation of its activity.
Regardless of whether the activity is periodic or not, the obligation to pay social security contributions exists throughout the year and is not dependent on income.
Deregistration or suspension of activities results in the termination of the insurance obligation.
An entrepreneur starting a business is obliged to indicate the subject of his activity in accordance with the Polish Classification of Activities (PKD).
Providing codes is necessary at the stage of establishing a company. Changing the scope of business is possible provided that the PKD codes in CEIDG are updated.
A person starting a business chooses the form in which they tax. The following forms are available for choosing the taxpayer:
taxation on general principles, using a progressive tax scale (18% and 32% rates) flat tax - 19% rate flat-rate taxation - a lump sum on recorded income or a tax card More information
on taxation forms in the Bulletin of the Ministry of Finance. Below in a few steps we present how to set up a company.
To register a business (change the data in the entry, suspend / resume / cease the activity) as a natural person, you can choose one of the following procedures:
log in to CEIDG, complete the online application and submit it electronically (people with an electronic signature with a qualified certificate or trusted profile), log in to CEIDG,
complete the online application, print it and take it to the municipal office, without logging in to CEIDG, complete the online application,
print it and take it to the municipality, download, complete and submit a paper application at the commune office, send the application by registered mail to the selected commune - the signature must be notarized.
STEP 2 When choosing 2, 3, 4 procedures, you should report to the Municipal Office in Łomża, Stary Rynek 14, 18-400 Łomża, room 4, ground floor. You can obtain information by phone at 86 2156749. The applicant should have with him a document confirming his identity (valid ID or passport). The applicant completes the on-site application or, in the case of an anonymous application, is printed by an employee based on a previously generated code. The printed application is signed by the applicant. The applicant receives confirmation of submission of the application.
STEP 3 The entrepreneur may start a business on the day of submitting the application for entry. The signed application is entered into CEIDG within 1 day of submission. An application for entry into the CEIDG is also a notification to ZUS / KRUS, GUS and the head of the tax office. NIP and REGON numbers are automatically issued within 7 days and are posted on the CEIDG website. The certificate of entry in CEIDG is a printout from the CEIDG website.
STEP 4 Within 7 days of starting a business, the entrepreneur must make an inspector in the ZUS unit in Łomża at ul. Szosa Zambrowska 29 applications for relevant insurance or on the day of registering business in the City Hall. If conducting business is the entrepreneur's only insurance title, he submits the ZUS ZUA form. If you are required to settle contributions for other people, you must submit them to the appropriate insurance within 7 days of the date of this obligation. Based on CEIDG-1, ZUS automatically issues the correct application for the contribution payer ZFA / ZIPA / ZBA / ZAA / ZWPA.
STEP 5 If the entrepreneur becomes a VAT payer, then at the latest on the day preceding the day of commencing the sale of goods or services covered by VAT at the Tax Office competent for the address of the registered office or for the place of residence, he should submit the VAT-R application form. The head of the tax office registers the entrepreneur as an "active VAT taxpayer". In connection with the amendment to the Tax Code, from January 1, 2016, the application form should be submitted to the Tax Office competent for the address of the registered office or place of residence. The change in the properties of the tax authority is ex officio. Due to this change, taxpayers are not required to submit an update of the VAT-R declaration. From January 1, 2015, entrepreneur registration for VAT purposes is free. Persons with an electronic signature can submit VAT-R via CEIDG.
The entrepreneur may start a business on the day of submitting the entry application or on a future date.
Entry in the Central Register and Information on Economic Activity takes place no later than on the next business day from the date of receipt of the application.
The entrepreneur is obliged to submit an application for changing the entry within 7 days from the date of the change of data and an application for deleting the entry within
7 days from the date of permanent cessation of business activity. Suspension or resumption must be notified at the latest on the date of suspension or resumption of business activity.
Stages of the investment process http://biznes.um.lomza.pl/etapy-procesu-inwestycyjnego