1. We expectthe company, whichistheirown business… Patrycja Staniszewska How to start a business in Poland?

2. STEP 1ENTRY TO CENTRAL RECORDS AND BUSINESS INFORMATION We begin by filling out an electronic form CEIDG, available on the website www.firma.gov.pl This document is also proposed for inclusion in the national register of economic entities, identification application to the IRS, and filing insurance payer for Social Security. In that form, the numbers of their operations in the business, according to the Polish Classification of Activities. In the case of members of a civil partnership - each of them must separately apply for CEIDG.

3. STEP 2TAX IDENTIFICATION NUMBER VAT number when setting up remains unchanged - our personal number becomes number at the time of its inception. It should also decide whether you intend to be subject to VAT (tax on goods and services - Value Added Tax) is dependent on the profession exercised, company size and annual income.

4. STEP 3APPLICATION FOR INSURANCE An entrepreneurinthe Department of Social Security has a dual personality. Itoccursatthe same time as theso-calledpayer, the person payingthepremium (for theiremployees and themselves) and theinsured (as if on a par withitsemployees). To signup for Social Security mustcomplete and submit an applicationatany of itsbranch.

5. STEP 4National Labour Inspectorate National Labour Inspectorate visit only if we intend to hire employees. We have 30 days from the launch date of the notification of the NLI-writing of the place, the nature and scope of its operations.

6. STEP 5Sanitary-Epidemiological Station As in the previous step - if you are not going to hire anyone, we have no obligation to notify the sanitary-epidemiological station. If it is otherwise, within 14 days from the date of commencement of activities should go to the local sanitary-epidemiological station to inform about the location, type and scope of its activities and the expected number of employees.

7. STEP 6STAMP Having a corporate seal is not legally required or particularly important, but very helpful in some cases. In short, what is placed on the stamp: • full name of the company (along with your name entrepreneurs) • address • telephone number and fax • NIP

8. STEP 7BANK ACCOUNT Thereis no obligation to use company account for everytransactionrelated to your business - youcanalsouse a personalaccount, oreven to paycash. Act on freedom of economicactivitydeterminesthecompany'sobligation to usetheaccount for transactionswith a valueexceeding EUR 15 000. Afterthecompany's bank accountmustinformtheTax Office and theSocial Security CEIDG completingtheapplicationupdate.

9. The basic steps allow you to set up own small business. As you can see it is not that difficult, but often causes a lot of problems... THANK YOU ;)