The rules for establishing and running economic activity are set out in the Act of 2 July 2004 on freedom of economic activity. It contains provisions on procedures required for establishing, running, suspending and ceasing economic activity.

According to this Act, economic activity consists in gainful production, construction, commercial and service activity, prospecting and identifying mineral deposits, as well as professional activity pursued in an organised and continuous manner.

Whereas an entrepreneur is a natural or legal person and organisational unit which is not a legal person, but enjoys legal capacity pursuant to a separate Act, that conducts economic activity on his/her/its own account.

Every person is equally free to commence, pursue and cease economic activity in compliance with the requirements set out in legal provisions.

To perform certain types of economic activity, one needs to obtain a licence, permission or entry into the register of regulated activity. This applies when, for example, operating a gas station, selling alcohol, establishing a driving school or transporting persons and goods.

Entrepreneurs are obliged to conduct economic activities in accordance with the principles of fair competition and respect for good practices and justified interests of the consumers.

An entrepreneur entered into the court register or into the register of economic activity is obliged to include his/her tax identification number (NIP) in all written statements addressed to specific persons and bodies in connection with the activity pursued, and to use this number for legal and economic trading. The tax identification number (NIP) is a basis for identifying an entrepreneur in particular official registers.

Persons who have started non farming economic activity after 24 August 2005, can, during the period of 24 calendar months from the day of taking up the activity, pay social insurance contributions based on the individually declared amount not lower than 30% of minimum remuneration for work.

The preference rules for paying social insurance contributions are inapplicable to persons who:


  • had pursued non farming activity in the period of 60 calendar months prior to the day of commencing economic activity;
  • are pursuing economic activity for their former employer for whom they had performed prior to the day of commencing economic activity in the current or previous calendar year the tasks included within the scope of the economic activity pursued under an employment relationship or co operative employment relationship.

The social insurance contributions paid on the basis of thus determined sum may be paid only by persons conducting non farming economic activity pursuant to legal provisions on economic activity or other specific provisions, including partners in a private partnership.

The entrepreneur must submit application for relevant insurance in his/her branch of the Social Insurance Institution (ZUS) within 7 days from starting his/her economic activity. If running a business is the only activity of the entrepreneur, he/she submits the ZUS ZUA form (application for insurance of an insured person). If the entrepreneur performs a full time paid job with remuneration exceeding the minimum salary in the country, only the application for health insurance on the ZUS ZZA form should be submitted.

If the entrepreneur becomes a VAT payer, then he/she must submit the VAT R form on the day preceding the day of starting the sale of VAT taxable goods or provision of VAT taxable services to the tax office competent for VAT at the latest. The tax office registers the entrepreneur as an "active VAT taxpayer". Registration of the entrepreneur for VAT purposes is free of charge.

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