Company Registration in Poland - Glossary NATIONAL COURT REGISTER (Krajow y Rejestr Sadow y - KRS Number) The National Court Register is a centralised, computerised database
Information of the KRS), the material elements of its financial condition and
comprising three distinct registers:
the manner of its representation.
1. The register of entrepreneurs. 2. The
register
of
associations,
Furthermore, the National Court Register contains other information on the other
social
and
professional
organisations, foundations and public healthcare institutions. 3. The register of insolvent debtors. The National Court Register was created on the basis of the Act of 20 August
entrepreneur of value to commercial circulation, including: 1. Information on outstanding tax and tariff duties. 2. Arrears towards the Social Insurance Institution (ZUS). 3. Creditors and value of outstanding debts.
1997 on the National Court Register and is in operation since 1 January 2001.
The Register of Insolvent Debtors (RDN) constitutes a supplemental
The object of the National Court Register is to provide readily-available and
repository of knowledge on natural persons being in debt, conducting
reliable information on the legal status of a registered entity (The Central
business with whom may carry an increased risk.
NATIONAL OFFICIAL BUSINESS REGISTER (Rejestr Podmiotów Gospodarki Narodowej - REGON Number) According to the Legal act concerning public statistics of 29 June 1995 (Journal of Laws, No 88, Item 439) each national economy entity is obliged to register in the register of business entities called REGON. Each entity is obliged to complete a form and apply for entry into the register REGON and informing about any changes. The register REGON fulfils the function of the national official Register of National Economy Entities. It is the only integrated register in Poland covering all of the national economy entities. REGON is used in the banking, tax and custom systems as well as in international trade data processing and other trade and marketing systems. Each company has a unique nine-digit identification REGON number. To get the REGON number it is necessary to fulfil the proposal and put the following documents into the Regional Statistical Office within 14 days from the time the company is established or from the date of changes in it: an application on form RG-1 and an extract from registry or a certificate confirming establishment of the business entity or commencement business activity or a change in data included in the registry of business entities.
The application shall be appended with or a statutory declaration confirming incorporation of a enterprise and that its activity has been already commenced. Together with the RG-1 form the following information has to be enclosed: • name and address of the company, • legal form and the ownership, • type of organisation, • type of business activities, • readiness, • information of legal registration, • expected number of employees. The register REGON is accessible to the public in the form of cyclical catalogues of chosen groups of business entities entered in the register and in a form of extracts that are prepared on a basis of a payable individual order.
TA X IDENTIFICATION NUMBER (Numer Identy fikacji Podatkowej - NIP Number) Natural persons, corporate bodies, and organisational units which do not
Together with the first tax declaration it is necessary to complete the NIP-3
have any legal status and which are qualified as tax-payers by other acts have
or NIP-1 identification form to get the tax identification number, if it was not
to be listed as tax-payers. This is defined by the Act from 13 October 1995
done before. Moreover, the NIP-3 or NIP-1 identification form are required if
concerning regulation of keeping records and identification of taxpayers and
there were any changes of data in comparison with the former declaration.
payers (Journal of Laws, 2004, No 269, Item 2681 as amended).
NIP number is granted with the decision of a Tax Office chief officer on a
They are given tax identification numbers (NIP). The NIP is also given to legal
basis of an identity identification. Tax identity registration is performed by
units if, on the basis of other acts, are taxpayers and in particular branches of
tax authorities only once, regardless of the kind and number of paid taxes,
legal entities and taxpayers. A NIP is also given to entities that, on the basis
taxation forms, number and kind of conducted business activities and
of other acts, pay the social security or medical insurance.
number of undertaken enterprises. The tax payer has only one NIP number.
NIP is required on documents connected with tax paying and non-tax
Identity notification of a natural person includes surname, first names,
budget dues.
names of parents, date and place of birth, sex, family name, citizenship,
Additionally, in case of divisions (branches) of a limited liability company and
address of stay, address of permanent or temporary residence, type and
other separated internal units being taxpayers a NIP number and other data
number of personal identification document and registry No PESEL.
concerning parent company have to be given. In case of civil partnerships,
Tax payers that are not natural persons should include the following
registered partnerships, professional partnerships, limited partnerships and
data in the identity notification: full and abbreviated name of a company,
limited joint-stock partnerships data concerning companies within a group,
its organisational and legal form, address of a company seat, REGON
NIP identification numbers of these companies have to be given.
identification number, information of the bank account, address of a place
The income tax payers (natural person and legal entity) are legally obligated
at which accounting documents are stored and types and number of
to submit the NIP proposal up to the first tax declaration, and VAT or excise
businesses activities run by the taxpayer as defined in classification.
payers - before the first activity that has to be taxed.
SOCIAL INSURANCE INSTITUTION (ZUS) To register the company in the Social Insurance Office (ZUS) it is necessary
According to the Legal act dated to 13 October 1998 concerning the social
to fill in following document.
insurance Journal of Laws 1998, No. 137, Item 887 as amended), the premium
A document ZUS ZPA should contain details of the bank account of the
payers are obligated deliver ZUS ZUA an application form no later than
carrying out the economic activity by the tax payer (ZUS ZAA) if the payer carries out the activity in other place/places addresses) than the original registration was done.
7 days from: • the date of employment of the first person or from the time of forming the first retirement and pension insurance for the first person, • the date of starting the first retirement and pension insurance for the insured person obligated to payment tranches for their own insurance or for insurance of people working with them.
Item Code: E0034/2 (Jan. 15)
tax payer ZBA), if they have more than one bank account and addresses of
1