Individual conducting economic activity

Entrepreneurs setting up economic activity as individuals fill an application “application for entry in the Business Activity Register” to commune proper for place or living or for an address of entrepreneur. In activity is conducting all together with another person than it is necessary to write down memorandum of a partnership.

Application for entry to the Business Activity Register requires:
1) an entrepreneur’s firm and the PESEL number, if such possesses,
2) a tax identification number – the NIP, if such possesse,
3) design of a residence and an address, deliveries address and economic activity address, but if a businessman executes activity beyond a residence – address of a main activity practice place and branch if was established,
4) determination of economic activity object, according to Polish Classification of Economic Activity PKD (enclosure for disposition of Cabinet of Ministry from 7th October 1997 of Polish Classification of Economic Activity PKD),
5) information of existence or ceasing of common conjugal property,
6) information about memorandum of a civil of partnership, if such has been made,
7) information about plenipotentiary data, entitled to conduct an entrepreneur’s cases, if entrepreneur has lent it.
When an application does not include data, about which in written in paragraph 2, or is unpaid, evidence organ immediately calls for filling an application in term of 7 days time under rigor of leaving application without reconnaissance.
In case if an entrepreneur has not the PESEL number (an evidence number), fold into evidence files certificated by an authorize employee of the Commune Office a copy of a passport or other document confirming his identity and citizenship status.
An application for entry to evidence can be send by a registered letter. In this case a signature of a mover should be confirmed by a notary.

Advantages:
• One of the simpliest and cheapest form of economic activity,
• Freedom of taxation form depended on activity,
• Short time of realization,
• Easy way of establishing and liquidation of economic activity comparing with other legal forms.

Disadvantages:
• Liability for obligations related with conduct of economic activity by whole property of entrepreneur,
• Duty of a payment social insurance institution fee,
• Legal form for conduct of economic activity in the smallest size.