Individual entrepreneur in Poland (Jednoosobowa działalność gospodarcza in Polish) is a form of economic activity, which is implemented by one person and is aimed at making a profit (also popularly called – IE). It does not involve the use of hired labor. It is the simplest legal form of business, as it allows you to keep records on your own.
IE in Poland: restrictions
Unfortunately, this form of entrepreneurship is not available to all foreign nationals. To register a sole proprietorship non-resident without a Pole Card must meet the following requirements::
- have a permanent residence permit (stały pobyt);
- have a valid Pole’s card;
- be a resident of the EU or have a long-term resident’s EU card;
- temporarily reside in the country on legal grounds (family reunification; be a full-time student, graduate student;
- be married to a citizen of the Republic of Poland living on Polish territory);
- have refugee status;
- be a citizen of Belarus, Ukraine, Russia or other CIS countries and a participant Poland. Business Harbour.
Attention!
Another restriction for opening a sole proprietorship in Poland are some of the activities that are prohibited through private entrepreneurship. You can find a list of them on the official websites.
Features of the IE in Poland
A sole proprietor in Poland is liable with all his property. This can be a decisive moment when choosing a form of business organization.
Registration of IE – quick, clear, free. If yo have «trusted profile” ePUAP register an IE possible in a couple of clicks. There is no need to contribute share capital. It is possible to choose the form of taxation. For PE in Poland there is a simplified accounting (with annual turnover up to €2 million). It is only necessary to keep a book of income and expenses. Regarding taxes, you have to pay income tax VAT and monthly payments to the social insurance fund ZUS.
There are special payment conditions for ZUS:
• “start-up benefit” – exemption from social tax for the first 6 months of activity
• a facilitated period of two years – the monthly payment rate is reduced to 30% of the current minimum wage.
If you need help figuring out all the nuances specific to your business, book a consultation.
