I want to set up a sole proprietorship.
5 tasks in suggested order
1. Before registering, decide on the business name, addresses, PKD 2025 codes, start date and method of tax settlement.
Before submitting the CEIDG application.
Independently / with a tax advisor, if needed.
Identification details, scope of business activity, address, and planned settlement method.
The name of a sole proprietorship must include at least your first name and surname. Also check whether the planned activity requires a permit, concession or entry in a regulated-activity register.
Official source: biznes.gov.pl
2. Submit an application to register the sole proprietorship in CEIDG.
Before starting the business or effective from the start date indicated in the application.
CEIDG through Biznes.gov.pl or at a municipal office. The CEIDG application also passes the basic data to GUS, the tax office and ZUS/KRUS for payer-registration purposes.
Entrepreneur's details, address, PKD codes, and other form data.
Registration in the CEIDG is the fundamental step in registering a sole proprietorship.
Official source: podatki.gov.pl
3. Determine and report your insurance/contribution status to ZUS if this is not fully covered by the chosen application option.
Upon commencing business activity.
ZUS / eZUS / appropriate form.
Entrepreneur's details and selected basis for social security coverage.
Reliefs and the scope of contributions depend on individual circumstances.
Official source: biznes.gov.pl
4. If your business requires VAT registration, or if you choose to register, submit the appropriate notification.
Before performing activities requiring VAT taxpayer status, in accordance with VAT regulations.
Tax office / electronic services.
Company details and VAT-R notification, if required.
Not every sole proprietorship must be an active VAT taxpayer from the very beginning.
Official source: podatki.gov.pl
5. Open and register a business bank account if the nature of payments or VAT status requires it.
After registration, before transactions requiring a bank account.
Bank + update company details, if necessary.
Company details.
A business account is practically/legally significant for certain B2B transactions and VAT purposes; however, not every micro-enterprise is required to have a separate account in every instance.
Official source: biznes.gov.pl
