Business form: Representation
REPRESENTATIVE OFFICES (PRZEDSTAWICIELSTWA)
A representative office of a foreign entrepreneur is a legally dependent, subordinate in the entire spectrum of its activities, an organizational unit that carries out activities exclusively in the field of advertising and promotion on behalf and in favor of a foreign entrepreneur. Advertising and promotion activities are part of the business activities of a foreign entrepreneur. Any other activity is not allowed.
Foreign entrepreneurs can set up representative offices located in Poland if the activities of a foreign organization in Poland will be carried out directly on his behalf and in his favor.
The procedure for creating a representative office
The creation of a representative office requires registration in the Register of representative offices of foreign entrepreneurs (Rejestr przedstawicielstw przedsiębiorców zagranicznych), which is maintained by the Minister of Economy.
There are two types of registration of a representative office:
1 Registration by mail. Sending the necessary documents and stamp duty to the following addresses to the registration of representative offices of foreign entrepreneurs: the Ministry of Economy (Ministerstwo Gospodarki), the Department of Trade and Services (Departament Handlu i Usług);
2 Register directly at the Ministry building.
The stamp duty for registration is PLN 1000.
Required documents to be submitted with the application:
- an official copy of the document confirming the registration of a foreign entrepreneur, on the basis of which the entrepreneur carries out entrepreneurial activity
- an officially certified copy of the document indicating the address of the foreign entrepreneur, the rules for the presentation of the foreign entrepreneur and the persons authorized to submit it, if the document referred to above does not contain the necessary information in this area;
- a certified copy of a document giving a foreign entrepreneur the right to use the premises for the needs of the head office of the representative office.
Taxpayers who do not have a head office or board in Poland are subject to compulsory taxation only on income that they receive in Poland. In this connection, the representative office of a foreign entrepreneur does not pay taxes on income, the source of which is located abroad.
Responsibility of the entrepreneur
The founder (foreign entrepreneur or foreign person appointed to promote) bears full responsibility.
Categories of foreigners who can establish a representative office of a foreign entrepreneur.
Categories of foreigners who can establish a branch of a foreign enterprise.
Those who have in Poland:
1. Permanent residence permit (permanent residence);
2. Residence permit for long-term resident of the EU;
3. Temporary residence permit (residence permit) - issued to a foreign citizen on the basis of family reunification;
4. Residence permit (issued on the basis of a residence permit for a long-term resident of the EU, issued by other EU member states than Poland, if such a person justifies his residence in Poland);
5. Residence permit (Issued to a family member of a foreigner who has the right to stay as a long-term resident of the EU or issued by another EU member state (not Poland), if a person justifies his stay in Poland. If this person is a family member and stayed with a foreigner on the territory of another state ( EU countries) and wants to accompany / join him);
6. Residence permit (issued on the basis of study at a hospital in a university or postgraduate study in Poland);
7. Residence Permit (Issued to a foreigner who is married to a Polish citizen residing in Poland.
Note! Foreign spouses of Polish citizens may carry out business activities if the grounds for their stay are:
Additional or temporary protection;
Have a Pole Card.