How to open a liquid waste disposal company
Property owners who are not connected to the sewage system must collect liquid waste in special septic tanks. Disposal of these impurities must be lawful. The property owner has a choice of discharging them by means of a household sewage treatment plant or by their disposal.
Removal of liquid waste requires signing a contract for the performance of these activities. The provision of such services may be performed only by a municipal organizational unit or an entrepreneur who has a permit to run a company that exports liquid waste.
The fees for the above-mentioned services are borne by the property owner in accordance with the terms and conditions set out in the contract. The commune council only sets the upper rate of these fees.
In order to obtain a permit to perform the services of emptying septic tanks and transporting liquid waste, the entrepreneur must meet the requirements contained in the Regulation of the Minister of the Environment of March 14, 2012 on the detailed method of specifying the requirements to be met by an entrepreneur applying for a permit for emptying tanks drainage and transport of liquid waste.
The municipal council is responsible for this for the following criteria:
description of technical equipment,
sanitary and cleaning procedures,
place of transfer of liquid waste.
How to open a liquid waste disposal company - prerequisites
As already mentioned, an entrepreneur who wants to run a company that exports liquid waste must obtain the appropriate permit. In order to receive them, an application must be submitted to the commune head, mayor or president of the city competent for the place where services are provided.
A correctly prepared application should contain the following elements:
name and surname or name and address of residence or registered office of the entrepreneur applying for the permit, and his tax identification number (NIP);
definition of the subject and area of activity;
specification of technical means at the disposal of the applicant for the permit to conduct the activity covered by the application;
information on technologies used or intended to be used in the provision of services in the scope of the activities covered by the application;
proposed environmental protection and sanitary protection measures planned after the end of the activity;
specification of the date of commencement of the activity covered by the application and the intended duration of the activity.
The application must be accompanied by a certificate or a declaration that there are no tax arrears and no arrears in paying health or social insurance contributions.
In order to obtain a permit, the entrepreneur must also have facilities to conduct this specific activity - septic tanks and a transport base. It must also have a secured place for disinfecting and washing these vehicles.
Acceptable forms of running a company that exports liquid waste
A company dealing in the disposal of liquid waste can be run in any form, except for a partner company that is reserved for professionals.
How to start a liquid waste disposal company
If the entrepreneur wants to set up a sole proprietorship or a civil partnership, he registers with CEIDG.
a limited joint-stock partnership,
a limited liability company,
a joint-stock company
the entrepreneur registers this fact in the National Court Register kept by the district courts competent for the registered office of the company being created.
PKD designation for a company exporting liquid waste
The PKD number for a company exporting liquid waste is 37.00.Z - sewage disposal and treatment. This subclass includes:
operation of sewage networks and wastewater treatment systems,
collection and transport of industrial or household wastewater from one or more users and rainwater by means of a sewage system, collectors, tanks and other means of transport (tank wagons, etc.),
emptying and cleaning of septic tanks, sewage (sewage) pits; maintenance of chemical toilets,
treatment of wastewater (including industrial wastewater from households or swimming pools, etc.) by physical, chemical and biological processes such as: sieving, filtering, mechanical treatment on grids and screens, sedimentation, etc.,
maintenance, cleaning of sewer and drainage systems, including pipe cleaning.
The best form of taxation for a liquid waste disposal company
The entrepreneur, already during the registration of the business, must decide on one of the following forms of taxation:
lump sum on registered revenues.
In the case of an entrepreneur providing services in the field of the export of liquid waste, it is not possible to tax business income in the form of a tax card.
When settling accounts according to general rules, the taxpayer pays 18% of the tax until the tax threshold is exceeded. If it exceeds the amount of PLN 85,528, the percentage of its tax is increased to 32. On general terms, the entrepreneur may benefit from the allowances and deductions provided for in the Act.
When settling with a flat tax, the taxpayer pays 19% of the tax, regardless of income - that's why it is recommended to entrepreneurs who earn more than 100,000. zlotys. However, when choosing this form of taxation, it is worth remembering that the entrepreneur loses the possibility of settling accounts with the spouse and access to tax reliefs.
Lump sum on recorded revenues
The right to concessions and joint settlement with the spouse is also lost when paying a lump sum. In this form of taxation, the entrepreneur pays 8.5% of the tax, but only on revenues (excluding costs).
A company that exports liquid waste - with or without VAT?
Active VAT payers must tax sewage disposal services, including the export of liquid waste, at the rate of 8% VAT. If you decide to be an active VAT payer, you must submit a VAT-R registration form to the tax office. As a rule, an entrepreneur providing this type of service may benefit from VAT exemption due to the turnover limit (PLN 150,000).
The services of collection and export of liquid waste have been released from the obligation to register sales with the use of cash registers in the case of sale to natural persons not conducting business activity and to flat-rate farmers.
ZUS contributions of a company that exports liquid waste
When setting up a company that exports liquid waste, the entrepreneur is obliged to report to insurance at ZUS. The application should be made no later than 7 days after starting the activity in print:
ZUS ZUA (if the company that exports liquid waste is the taxpayer's only workplace)
ZUS ZZA (if, apart from the company exporting liquid waste, it works in a different place).
Entrepreneurs for whom the company that exports liquid waste is their first activity, can take advantage of preferential ZUS contributions for a period of 24 (full) months. As a result, for two years they will pay less for social insurance (without voluntary sickness insurance). They also do not have to pay contributions to the Labor Fund during this time.
Company account of a company that exports liquid waste
The regulations do not clearly define whether the entrepreneur should set up a separate company account. He can use his private account, but only if he is its sole owner.
However, the regulations specify for which transactions the use of a bank account is required:
when another entrepreneur is a party to the transaction,
when the one-off transaction value, regardless of the number of payments resulting therefrom, exceeds the equivalent of EUR 15,000 converted into zlotys at the average exchange rate of foreign currencies announced by the National Bank of Poland on the last day of the month preceding the month in which the transaction was made.
Housing conditions for a company that exports liquid waste
To run a company dealing in the removal of liquid waste, it is not necessary to have a premises. Nevertheless, to store documentation or sign contracts, it is necessary to secure access to the office or other room where these activities will take place.
If the entrepreneur decides not to have an office, regardless of this fact, he must have a transport base. Slurry trucks will be stored and disinfected there. You can read more about the requirements of slurry vehicles in the Ordinance of the Minister of Infrastructure of November 12, 2002 on the requirements for slurry vehicles.
Marketing of the liquid waste disposal company
Taking into account the specific nature of the services offered by companies extracting liquid waste, it is enough to limit the offer to the Internet. The website should contain all the relevant information - scope of services, place of operation, contact, price list, or you can add a photo gallery of vacuum trucks.
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