Business form: individual entrepreneur

Individual business conduct, (JEDNOOSOBOWA DZIAŁALNOŚĆ GOSPODARCZA) is the simplest form of business.

An individual has the right to start and manage this form. In this case, the entrepreneur will not have the status of a legal personality.

In order to establish an individual entrepreneurial activity on the territory of Poland, it is necessary to register with the Central Register (CEIDG).

Central registration and information on business activities (Centralna Ewidencja i Informacja o Działalności Gospodarczej - CEIDG) is a list of entrepreneurs who are natural persons. Accounting allows you to get free access to information about entrepreneurs. All actions are carried out free of charge through the official website of the Central Register. Also, everyone has the right to contact commercial organizations for help with registration.

Tax
Individual entrepreneurial activity is subject to compulsory personal income tax / PIT (Personal Income Tax), CIT.

Important! Registration in the State Court Register (Krajowy Rejestr Sądowy - KRS) is NOT REQUIRED!

Obligations of the entrepreneur
An entrepreneur is liable with all his property for his social and civil obligations.

These obligations apply in case of failure in entrepreneurial activity, the possible recovery in relation to the entrepreneur can be directed to his personal property (real estate, income, wages and other activities that generate income).

Categories of foreigners who can conduct business.
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:

Refugee status;

Additional or temporary protection;

Residence permit;

Have a Pole Card.