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1. What documents are required when registering one’s sole trading?
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In order to register one’s sole trading, one needs to apply using the CEIDG-1 document, requesting being included in the Register of Sole Traders. The CEIDG-1 form has additional parts:
CEIDG-MW - used for stating additional places where sole trading is performed;
CEIDG-RD – used for stating additional types of activity;
CEIDG-RB – used for stating information about bank accounts;
CEIDG-PN – used for issuing representation;
CEIDG-SC – used for stating participation in a civil law partnership.
The CEIDG-1 document is an application for being listed in the Register of Sole Traders. At the same time it is an application to be included to the national register of the subjects of national economy list (REGON), an identification or an update for the head of the Taxation Office (NIP), an application or a change of the application for the Social Security Office (ZUS) or an application stating the continuity of Social Security for Farmers (KRUS). Necessary ID: personal ID.
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2. What is the cost of being included in the Register of Sole Traders?
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Being included in the Register of Sole Traders is free.
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3. What procedure must one undertake in order to submit the CEIDG-1 document (entry to the Register of Sole Traders/ change of registration/ entry of suspension/ entry of recommence/ entry of termination)?
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In order to register or amend, suspend, recommence or remove one from the Sole Traders Register by a natural person one needs to choose one of the following procedures:
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Log in to CEIDG, fill in the document on-line and submit it electronically (people who have an electronic signature with a qualified certificate and trusted web profile);
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Without logging in to CEIDG, fill in the online document, print and take to the municipal office (necessary ID);
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Download, fill in and submit a hard copy of the document in the municipal office, where the municipality transforms it into a electronic document and fills in data to CEIDG (necessary ID);
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Send the document by registered mail to a chosen municipality, but the sole trader’s signature or his representative’s must have a deed confirmation.
Cases to do with the registration of sole trade are dealt with at the Municipality in Błonie Rynek 6 Str., Room no.7 Town Hall (ground floor).
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4. Which data amendment should be submitted to the recording authority and when?
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A sole trader is obliged to submit to the recording authority any amendments stated in the register, that is the sole trader’s mark, his address, the address of his company, the subject of his trade, his phone number and his electronic address 7 days after the amendment is introduced basing on Article 30 of the The Freedom of Economic Act from July 2nd 2004 (Journal of Laws 2010 r. No. 220 position 1447, with later amendments)
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5. What does one need to do in order to suspend his sole trade?
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In order to suspend one’s sole trade, one is obliged to submit the CEIDG-1 document, which refers to the suspension of his sole trading. Herein the sole trader establishes the commence of suspension (it cannot be prior to the date of the document submission), declares not hiring employees hereafter and stated the estimated time of suspension.
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6. What is the allowed period of suspension?
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The suspension of one’s sole trade is allowed from 30 days to 24 months.
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7. Does the recommence of the sole trade occur automatically after the declared period of suspension?
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No, the recommence of the sole trade occurs always after the trader’s request. The submission of recommence must be done on the day of the recommence of the sole trade no later than the day of the recommence.
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8. What are the effects of not submitting the recommence documents before 24 months for with the day of the suspension for the sole trader?
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In the case of not submitting the recommence of sole trade documents before 24 months for with the suspension of sole trade performance the list of registered sole traders is erased. The condition for being erased from the list of registered sole traders in this case is the prior summon of the trader and being granted an additional thirty-day long period for the submission of such amendments i.e. recommence of his sole trade.
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9. Can the amendment in the register as well as the submission of a recommence document be dealt with on one sing CEIDG-1 form?
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Yes. The manual for the CEIDG-1 submission form allows the possibility of submitting on one form the following files:
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The submission of registration of sole trade and a submission of the suspension of sole trade,
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The amendment in the register of sole trade and information on the suspension of sole trade,
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The amendment in the register of sole trade and information on the recommence of sole trade
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The amendment in the register of sole trade and information on the notification of cessation of sole trade,
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The information of recommence of sole trade and the notification of cessation of sole trade.
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10. What is the Central Register and Information about Sole Trading?
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CEIDG was created based upon the Act of July 2nd 2004 on the Freedom of Economical Activity and commenced activity upon July 1st 2011. CEIDG is supposed to substantially limit the time required to register one’s sole trading by allowing the establishment of a company online, as well as reduce the formalities referred to when commencing sole trading. CEIDG consists of information about all entrepreneurs performing sole trade in the whole country, as well as their concessions, licenses and permits. The basic data shall be published on the CEIDG website. Everyone will be able to find the chosen entrepreneur leading sole trade via browser. Such a solution will enhance access to essential information on entrepreneurs.
The aims of CEIDG are:
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running a register of sole traders – natural persons in the tele-informatics system;
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sharing information on entrepreneurs and other business entities in scope of directions within the Act;
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permission for browsing data free of expense shared by Central Register of National Court Register (CIKRS);
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Enabling the establishing of the period and scope of entry amendments in CEIDG as well as the submitting agent.
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11. Is it possible to register one’s sole trading online?
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Yes. Upon the July 1st 2011 based on the Act from July 2nd 2004 on the Freedom of Economic Activity natural persons are granted the permission register their sole trading online. The natural person submits the application for an entry to CEIDG via online form available on the CEIDG website (firma.gov.pl, ceidg.gov.pl), Public Information Bulletin of The Minister of Economy as well as via electronic public services administration platform. The CEIDG tele-informatic system sends a confirmation to the applicant’s e-mail address about the confirmation of his submission or any errors, which require changes. The application for entry in CEIDG is at the same time an application to GUS (Main Statistics Agency), ZUS (Social Security Agency; tax payer) and Revenue Office.
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12.What is an electronic signature?
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The notion of an electronic signature has been defined by an Act from September 18th 2001 on Electronic Signature. According to the Act the electronic signature consists of data in electronic form, which along with other issued data are logically connected to the identification process of the person using the signature in a given document. They are cryptographic keys, which allow the identification of the person signing a given electronic document as well as protecting the document from an unauthorized alteration of content. A document with an electronic signature may be – along with the fulfillment of other premises – equal to the legal defects of the one with a handwritten signature. According to the Act, a safe electronic signature is one, which:
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is ascribed solely to the person identifying with it,
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is prepared with the consideration of control of the person using the electronic signature and safe devices used to make the electronic signature a well as data used to make the electronic signature.
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is connected to the data, to which it was added, in such a way that any further amendment will be recognizable.
The legal consequences connected with submitting the Act of will backed up with a declaration of intent with a secure electronic signature verifiable by a valid qualified certificate are stated in art. 78 § 2 as of the Civil Code. According to the regulations the Act of will signed with such a signature has the same legal consequences as a handwritten signature. In order to be able to use a safe electronic signature one needs to contact a qualified entity issuing certificate services connected with this signature. At present in Poland there are five specialized entities issuing certificates, where each grants a certificate basing on their own code. Such an entity grants one with a qualified certificate, which is an electronic back up allowing the verification of the data of the person using the electronic signature and thus enabling the identification of that person. In other words, the certifying entity creates a unique pair of keys: private – being a tool with data in electronic form used for making the electronic signature, and public – being a data file enabling the identification of a given signature with a given private key. A safe electronic signature is only ascribed to the person using this signature. It is prepared by tools, which remain under the control of the person solely using the electronic signature and data used to confirm the electronic signature. The signature is related to data, to which it was added in such a way that any future amendment is recognizable.
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13. What is a confidential profile of an electronic platform of public administration services? (ePUAP)?
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It is a set of information identifying and describing the entity or the person using an account on ePUAP, which has been safely confirmed by an entity of an entitled public office. A confidential profile is a free way of confirming the identity of a citizen in the electronic administration systems. The confidential profile will be available to all citizens, who set up an account on ePUAP. The confidential profile requires one visit in an appropriate office in order to confirm one’s identity. It is a service free of charges. From the user’s point of view, using the confidential profile resembles all security procedures commonly used in banks or auction services. The procedure of giving one’s signature takes place in a browser. Nor external appliances (card, card-reader) nor special drivers are needed. The confidential profile should operate in the same way in any operation system and in any browser. Using the confidential profile is additionally authorized by a special code of access sent by e-mail only in single procedure.
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14. When should one submit one’s entry into the CEIDG?
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The entry made in the CEIDG is completed in the moment data in CEIDG is submitted, no later than one working day after the submission of data in the CEIDG document, if an entitled person filled in the form and if the contents are correct.
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15. How does one know that the file was submitted in the CEIDG?
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The CEIDG system sends the applicant a confirming e-mail – one, which was submitted initially.
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16. What data should be included in the CEIDG system?
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1) The sole trader’s company and his PESEL number, if he possesses one;
2) The sole trader’s date of birth;
3) REGON number of the sole trader, if he possesses one;
4) The tax identification number (NIP) of the sole trader, if he possesses one;
5) Information on the sole trader’s Polish citizenship, if he possesses one, as well as other citizenships he has;
6) The home address of the sole trader, the address he wants his correspondence to be mailed, as well as all addresses where the sole trade is performed, including the main address of the sole trade activity and the unit, if one has been created; this data is in accordance with the special codes introduced by the National Office Register of the territorial division, if that is possible in one’s case;
7) The sole trader’s e-mail address and his website, if he possesses such information and has reported this pieces of information in the application for entry in CEIDG;
8) The date of the commence of sole trading;
9) Specifying the subjects of the performed economical activity, in accordance with The Classification of Polish Economical Activity (PKD);
10) Information on the existence or the termination of the marriage community asset;
11) The National Tax Identification Number (NIP) and the REGON identification number of sole trading companies, if the sole trader is committed in such companies;
12) The data of the representative entitled to deal with the cased of the sole trader, along with the list of matters he is entitled to deal with in accordance with the regulations of the representation documents and codes, unless the sole trader has a representative and reported this piece of information in the CEIDG file (establishing a representative will be possible from January 1st 2012);
13) Information on suspension or recommencement of economical activity;
14) Information on the limitation or loss of the right to perform legal activity or the establishment of supervision or special care;
15) Information on bankruptcy with the possibility of making deals, on bankruptcy with the liquidation of the debtor’s assets, the change in documentation on bankruptcy with the possibility to make a deal to declare bankruptcy including the liquidation of the debtor’s assets and the termination of this procedure;
16) Information on the commencement of fixation procedures;
17) Information on the ban of sole trading;
18) Information on the ban of performing a given job, which has been previously stated by the sole trader in the CEIDG;
19) Information on the ban of economical activity connected with the upbringing, medical treatment, education or custody over minors;
20) Information on being removed from the CEIDG file.
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17. Will the entrepreneur, who applies for an entry in the CEIDG, must independently declare his application in GUS/ Tax Office/ ZUS (KRUS)?
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The application for an entry in CEIDG is at the same time an application to:
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Revenue Offices (identification application/ updating application of a natural person involved in sole trading and the taxation form; from January 1st 2012 VAR-R),
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The Main Statistics Office (an application for an entry or an amendment to an entry to the National Office Register of the Subjects of National Economy REGON),
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The Social Security Office (application/ amendment for a different share payer) and the Farmers Social Security Office (an application of the continuity of social security for farmers). What is necessary is that the entrepreneur reports to a ZUS unit in order to report his employees for social security reasons and in order to fill in the given documents.
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18. What happens to the application after it is submitted to CEIDG?
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CEIDG uses information in public registers available in electronic form as to data included in the application for an entry in CEIDG, especially in order to confirm data already submitted in the CEIDG.
CEIDG sends the accurate data incorporated in the application about the submission to CEIDG, inevitable to receive, amend, or remove the entry from the National Register of The National Economic Subjects (REGON), an identification or update application, which are stated in the rules and regulations of evidence and identifying taxpayers and payers, the reporting of a share payer or any amendment in the understanding of regulations regarding the social security system or the submission of the application on the continuation of social security for farmers in the understanding of the social security for farmers regulations and the submission of an application on the choice of taxation of the income tax for natural persons or an application on the taxation choice by using tax cards, a registering application or an updating application which are all stated in the regulations on the goods and services tax, using the electronic platform of public administration services or other means of electronic communication, at once, not later than on the working day after the entry was done, addressing the right officer of the Revenue Office shown by the entrepreneur himself, and after receiving the information about the ascribed Tax Identification Number (NIP) to:
1) The Main Statistics Office,
2) Social Security Office or the Farmers Social Security Office – along with information on the entry to the CEIDG Register and the ascribed NIP number.
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19. What happens when one submits the wrong CEIDG form?
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An incorrect form is one, which:
1) does not contain the data, which is required to be filled in, nor all the allowances and requirements demanded by the Revenue Office, GUS, ZUS / KRUS, or
2) refers to sole trading which is not covered by the regulations of the Act, or
3) is submitted by a person, who had been legally denied the performance in sole trading, or,
4) concerns a person already ascribed to CEIDG, or
5) not accompanied by appropriate forms concerning banned fields of economical activity and sole trade, or
6) is not signed.
If the application submitted in electronic form is incorrect, the tele-informatic system CEIDG informs the applicant at once about it. However if the application was submitted to the municipal office, the adequate entity instantly summons the applicant to correct or complete the form, pointing out all the incorrections, no later than 7 working days after the submission under the hazard of leaving the form unrecognized.
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20. Is the sole trader obliged to notify CEIDG in case of the termination of his sole trading activity or in case of any amendment implemented in his sole trading performance?
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The sole trader is obliged to submit an application to amend his entry – within 7 days after the changes are introduced in CEIDG, and in the case of removing the entry – within 7 days after a constant termination of the sole trading performance.
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21. Can an entrepreneur be removed from CEIDG by an administrative entity?
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An entrepreneur can be removed from CEIDG by an administrative entity, by the decision of the Minister of Economy, in case of:
1) There is a legal statement banning the entrepreneur from sole trading activity;
2) A statement of definite termination of the sole trading activity by the entrepreneur;
3) Not submitting the information on recommencing the sole trading activity before 24 months from the day of the suspension of the sole trading activity;
4) The entrepreneur losing his legal permits to perform the sole trading activity which foreigners are entitled to (Government Administration Entities, which have information on the process of losing the permits, by foreigners, are entitled to inform the Minister of Economy via electronic form available on the CEIDG website, instantly, no later than 3 working days after been given the information);
5) breaking the law by the entrepreneur.
Additionally, the Minister of Economy can, if the entrepreneur does not enter an appropriate amendment into his entry, and unless being called upon to do so, as his current state is not in accordance with reality, remove the entrepreneur from the CEIDG.
The Minister of Economy informs the appropriate officer of the Revenue Office, GUS, ZUS / KRUS and license entities on the act of being removed from the Register, or amendments being introduced to the Register.
