Service Business

How to set up a veterinary surgery - more information

Students of the final years of veterinary medicine studies are starting to think more seriously about their future. Everyone has had an internship and is considering a specific specialization, some have already received offers to cooperate with larger clinics. Your own veterinary clinic may also be a good idea to start your career. Read how to start a business step by step in this capacity!

General characteristics of the performance of services as part of a veterinary office

Vets generally work to preserve, save, or improve the health of animals and their productivity. Their services include:

animal health examination,
treating animals,
issuing opinions and judgments,
animal care,
recognizing, preventing and combating animal diseases,
providing advice and consultation,
performing activities related to determining the reproductive capacity of animals and their disorders, as well as biotechnology of reproduction,
performing retail trade in veterinary medicinal products, medicated feed and medical devices intended for animals, on the terms set out in separate regulations,
performing laboratory tests and other diagnostic tests.

Veterinary services may be provided by a veterinarian who has the right to practice as part of the activities of a medical facility for animals. Such an establishment may be:

veterinary office,
Veterinary clinic,
veterinary clinic,
veterinary clinic,
veterinary diagnostic laboratory.

Preliminary requirements for running a veterinary office

Anyone can become the owner of a veterinary office, regardless of their education. Nevertheless, the medical staff employed in the clinic must have the appropriate qualifications to deal with animals. Therefore, the head of the veterinary office must have a veterinary education.

A veterinarian may only manage one animal treatment facility.

The law stipulates that the manager may only be a person who is a veterinarian and has the full right to practice his profession in the territory of the Republic of Poland. This title is obtained after completing higher education at the Faculty of Veterinary Medicine. The studies last 5.5 years and end with obtaining a medical title. In addition, to be able to practice as a veterinarian:

submit an application to the district medical and veterinary council for a license to practice as a veterinarian and
submit an application for entry in the register of members of the regional chamber of medicine and veterinary medicine, competent for the place of practice (if a veterinarian has acquired qualifications abroad, he must recognize them in Poland).

Acceptable forms of running a veterinary office

In the case of running a veterinary surgery, the most common forms of business are sole proprietorships and a civil partnership. It is also a good idea to cooperate with another veterinarian in the form of a partnership.

In the case of running a business in a broader scope (higher turnover, more associates, dealing with many areas of economic activity, various sources of capital), other partnerships and capital companies should be taken into account. However, it should be remembered that when deciding to operate outside a sole proprietorship and civil law partnership, one should take into account more complicated forms of keeping accounting records (full accounting) and the process of registering a new entity in the National Court Register.

How to set up a veterinary office?

Anyone who wants to run a business must register it in the business register (CEIDG). You can start business activity on the day of submitting the application for entry to CEiDG (you can also indicate another date). Entry in the records can be made electronically or by traditional means. The application for entry in CEIDG consists of all its parts if they are filled in (CEIDG-RD, MW, RB, SC, PN) and should be submitted to the commune or city office chosen by the entrepreneur.

Veterinary office - sole proprietorship

When setting up a veterinary clinic in the form of a sole proprietorship, you must register your company with the city or commune office. In the case of running only a medical facility for animals and providing only veterinary services, the facility should be registered in the regional veterinary medicine chamber.

This type of activity, unlike companies, is self-conducted. A sole proprietorship means that the company has only one owner, but this is not a limitation on the possibility of hiring employees. The entrepreneur is not required to have initial capital and the veterinarian does not have to keep full accounting. For small enterprises, it is possible to keep simplified accounting until the turnover does not exceed EUR 1,200,000.

It is worth starting a sole proprietorship because of the possibility of taking advantage of discounts and subsidies. A novice owner of a veterinary office may, for example, pay ZUS contributions at a lower, preferential rate for the first 24 months of running a business or use EU de minimis aid.

Veterinary office - civil partnership

A civil law partnership is characterized by the fact that it has no personality or legal capacity and operates based on the provisions of the Civil Code. It is a good choice for small and family-run businesses.

This type of company may be established by at least 2 natural or legal persons. A civil law partnership is not subject to registration in the National Court Register, but partners must remember to enter it in the Central Register and Information on Economic Activity (CEIDG). Each partner is responsible for the partnership with his / her personal property. No capital is required to register a civil law partnership.

Veterinary office - partner company

This type of activity is intended only for natural persons practicing a liberal profession, that is also veterinarians. A partnership may be established for the purpose of performing more than one liberal profession. It is created upon entry in the register of entrepreneurs of the National Court Register.

The owners of a partner company independently conduct the affairs and represent the company, they may also appoint a management board for this purpose. Contrary to the activities carried out within the framework of a civil partnership, the partner of the company is not liable for its obligations arising in connection with the performance of a freelance profession in the company by other partners. Each partner is therefore responsible only for his own activities related to the exercise of the liberal profession. The partners may provide in the articles of association that one or more partners will be liable as a partner in a general partnership. The partners are jointly and severally liable with the other partners and the company for other obligations that arise, which are not directly related to the exercise of a freelance profession.

Determination of PKD for a veterinary office

When registering a business, enter PKD 75.00.Z. (veterinary activities) and additionally 71.20.A (tests and analyzes related to food quality).

If we intend to carry out other activities as part of an animal treatment facility, e.g. trade in animal feed, accessories, animal care services, etc., appropriate PKD for our business profile should be added, e.g .:

01.62.Z Service activities supporting the breeding and breeding of farm animals,
96.09.Z Other service activities not elsewhere classified (service activities related to the care of domestic animals in the field of feeding, nursing, shearing, guarding and training),
47.73.Z Retail sale of pharmaceutical products in specialized stores,
47.75.Z Retail sale of cosmetics and toilet articles in specialized stores,
47.76.Z Retail sale of flowers, plants, seeds, fertilizers, pet animals and pet food in specialized stores.

The best form of taxation for a veterinary office

Veterinary office taxation of activities on general terms or taxation with a flat tax.

With an income lower than PLN 85,528, the owner of the veterinary office will be obliged to pay tax in the amount of 18% of the income, if the income is higher - the tax will amount to 32%. What are the advantages of general taxation? The veterinarian will primarily be able to benefit from tax benefits. After deciding on this type of business settlement, the future entrepreneur will be required to keep a book of revenues and expenses.

Another form of taxation that veterinarians can apply is the flat tax. Then the tax rate is fixed and amounts to 19%. The taxpayer settling in this way does not have the right to benefit from tax reliefs and joint settlement with the spouse.

Veterinary office tax card

Lump-sum tax in the form of a card may be paid by doctors who provide veterinary services as part of their activities, including the sale of veterinary preparations (PKWiU ex 21.10.51.0, ex 21.20.13.0, ex 21.20.21.0 and ex 21.20.23.0), in connection with the services provided - in the conditions set out in Part IX of the table (Article 23 (1) (9) of the Act on flat-rate income tax on certain revenues earned by natural persons).

Table of tax card rates for veterinary services

The scope of the profession	Monthly number of hours spent on practicing the profession	Rate
1	2	3
Veterinarian:
and)	to 48	PLN 8.40 per hour
	over 48 to 96	PLN 403.20 + PLN 10.00 for each hour over 48
	over 96	PLN 883.20
b)	-	PLN 432.40

Explanations:
1. The rate also applies to the performance of a profession with the employment of one professional or trained help.
2. A veterinarian is not considered to be professional or trained help.
3. The rates do not apply to activities conducted in the form of civil partnerships of natural persons.
4. The rate specified in lit. b applies only to taxpayers who perform veterinary services and are simultaneously employed under a full-time employment contract in the veterinary service of public administration bodies.

Veterinary office - lump sum on recorded revenues

The lump sum is a simplified form of settlement and it is possible when the annual income does not exceed PLN 150,000. euro. The amount of tax depends on the amount of income, therefore entrepreneurs will not be able to deduct tax deductible costs in such a case. After the end of the tax year, until the end of January of the following year, the entrepreneur settles lump sums on the revenues he earned in the previous year under this method of taxation.

Economic activity carried out in person by veterinarians is taxed at a rate of 20%.

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Veterinary surgery with or without VAT?

Owners of veterinary surgeries who intend to perform activities for other VAT payers or plan to achieve high turnover from business activity should decide to register themselves as an active VAT taxpayer. In this case, being a VAT taxpayer is associated with the benefits of the possibility of deducting VAT from purchase invoices. The VAT rate for veterinary services is 8%.

Veterinary office and cash register

The owner of a veterinary office is obliged to purchase a cash register after exceeding the turnover of PLN 20,000. Then, after the purchase, he will be able to use the so-called discounts for the purchase of a cash register.

Veterinary office - social security contributions

Application for insurance

An entrepreneur starting a business activity, reports it on the CEIDG-1 form. Then the application with a copy of the CEIDG entry is sent to ZUS. The latter prepares a declaration of the contribution payer on the ZUS ZFA form.

Nevertheless, the entrepreneur has to register for social security and health insurance on his own. The entrepreneur has 7 days from the date of commencement of business activity to apply for insurance. To do this, fill in the form:

ZUS ZUA - if the operator of the veterinary clinic is subject to social security and health insurance,
ZUS ZZA - if the entrepreneur is subject only to health insurance (social insurance is covered by full-time work or other activities.

Sickness insurance is voluntary for the entrepreneur. ZUS covers him with this benefit upon his application. It is submitted on the ZUS ZUA form, along with registration for compulsory social security and health insurance.

Preferential social security contributions

An entrepreneur starting a business may take advantage of preferential ZUS contributions, which cover a period of 24 full months. The amount of ZUS contributions depends on the average salary in Poland. The basis for the amount of contributions for people who pay social contributions on a preferential basis is 30% of the minimum wage in a given year.

Business account for the entrepreneur's company

The person running the veterinary office is not required to set up a separate company account. May use a private account for business purposes. However, it must remember that the account must have one owner (couples with a joint account cannot use it for corporate purposes).

Making or receiving payments related to the performed business activity should be carried out via the entrepreneur's bank account whenever:

another entrepreneur is a party to the transaction from which the payment results,
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.

What housing conditions for a veterinary office

The housing conditions for veterinary surgeries are specified in the Ordinance of the Minister of Agriculture and Rural Development of August 16, 2004 on the requirements for veterinary surgeries. The veterinary office should be located in a separate building or premises. Otherwise, it should constitute a separate part of the building or premises intended for other purposes, if the premises of the veterinary surgery are clearly separated from other premises of the building or premises.

The patient admission room and the waiting room may be located on the ground level or in the basement, within the meaning of the provisions on technical conditions to be met by buildings and their location, provided that natural lighting is provided, adapted to the type of services provided. The remaining rooms of the veterinary surgery may be located on different floors.

The veterinary office should have:

separate entrance leading directly to the office rooms,
floors made of durable materials, easily washable, resistant to water and disinfectants,
a place for storing veterinary documentation, secured against unauthorized access,
reception room with a waiting room with seating,
installations: water, electricity, heating, sewage,
devices that provide air exchange.

The walls in the reception room should be made of smooth, easily washable materials, resistant to water and disinfectants. There should also be a sink with hot and cold running water, detergents and disinfectants for hands, disposable towels and a container for used towels.

Sills in the admission room of a veterinary office should be finished with a durable, smooth material, resistant to water and disinfectants, and be easy to clean, as well as radiators.

The regulations also define the area and height of the veterinary office - the area of the admission room with a waiting room should be at least 8 m2, and its height - at least 2.2 m. At the same time, the area of sanitary and social facilities should be at least 3 m2.

The veterinary office should be equipped with:

equipment and devices for the storage of medicinal products, sanitary articles, disposable equipment and other medical products, in accordance with the requirements specified by the manufacturer or resulting from their properties,
waste containers, including veterinary waste.

The equipment that should be in the reception room include:

treatment table, size adjusted to the scope and type of veterinary services provided, made of durable material, easily washable and resistant to disinfectants,
germicidal lamp,
stethoscope.

Where veterinary services are performed with the use of reusable veterinary tools and equipment, the admission room shall be equipped with an autoclave or dry air sterilizer. If, however, procedures are performed under general anesthesia, the admission room is equipped with equipment for intravenous administration of drugs and a shadowless light source.

The veterinary office is also equipped with:

portable veterinary equipment,
containers ensuring sterility of transported equipment,
equipment and devices for storing, during transport, medicinal products, sanitary articles, disposable equipment and other medical products, in accordance with the requirements specified by their manufacturer or resulting from their individual properties - if veterinary services are provided outside the surgery.

Veterinary office and waste management

The owner of the medical facility for animals must manage the waste in an appropriate manner - conclude a waste transfer agreement with a company that collects, stores and transports waste, which has the appropriate permit.

Waste records are kept using the following documents:

waste record cards kept for each type of waste separately and
waste transfer cards.

A veterinary office may keep simplified waste records in the event that it produces hazardous waste in the amount of up to 100 kg per year. The simplified waste register consists in preparing and archiving only waste transfer cards without the need to create waste register cards.

Regardless of the form of keeping records of waste, the veterinarian is obliged to prepare "a collective statement of data on the types and amounts of waste, on methods of waste management, and on installations and devices used for waste recovery and disposal".

In addition, the owner of the office must prepare a list containing information and data on the use of the environment (including gas emissions) and the amount of fees due (in two copies) and also submit them to the voivodship marshal by March 31 for the previous year. . There are no fees for using the environment, the annual amount of which does not exceed PLN 800.

Veterinary office - x-ray

In the event that X-ray equipment will be used in the veterinary office, a permit should be obtained for the commissioning and use of X-ray equipment, issued by the President of the National Atomic Energy Agency. The permit is issued to the person who runs the veterinary office.

Veterinary office - psychotropic and narcotic drugs

In the event that psychotropic and narcotic drugs from the anesthetic group are used in a medical facility (ketamine, relanium, barbiturates, narcotic drugs or drugs used for euthanasia of animals), a permit for their purchase and use should be obtained from the provincial pharmaceutical inspector. For this purpose, an appropriate application should be submitted, specifying which preparations will be used and in what amounts per month. The voivodeship pharmaceutical inspector, after considering the complete application, will issue an appropriate permit authorizing the purchase and use of the above-mentioned drugs. This authorization also specifies where the group of drugs can be purchased. In the case of medicines used in veterinary medicine, it indicates a wholesaler where purchases can be made.

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Public playing of music and your own veterinary office

If the vet plans to play music in public in the surgery, he or she must obtain a license. It is granted for various forms of using works protected by copyright, e.g. for public reproductions and performances of works. In case your vet is unsure whether or not he needs a license, it is a good idea to contact a collecting society.

Marketing of the veterinary office

The issue of marketing a veterinary office is specified in the Act on animal treatment establishments - Principles of informing about veterinary services.

Rules for informing about veterinary services

Before starting his own activity, every veterinarian should get acquainted with the legal situation in Poland related to public information regarding the advertising of his services.

The form and content of publicly disclosed information on the scope and types of veterinary services provided as well as on the opening hours and address of the animal treatment facility may not bear the characteristics of an advertisement. Therefore, planning a marketing strategy for a veterinary clinic can be quite a challenge.

Attention!

Public information cannot bear advertising features and contain price information!

Any active form of information about a treatment facility for animals in the form of:

handing out leaflets, business cards, brochures or other advertising materials outside the premises of a medical facility for animals,
sending advertisements by mail, internet and SMS,
custom-made articles in the media,
sponsored articles in the media,
posters (except mandatory vaccinations announcements!),
large-format information exceeding 4 square meters,
information on cars, buses or other means of communication (except for a car used by an animal treatment facility) of the owner and manager of this facility,
creating for the purpose of advertising services: presentations, videos of the procedures performed, treatment, commonly available (e.g. websites),
posting information at public transport stops.

It is unacceptable to order or sponsor programs and publications in the media about the animal treatment facility.

Treatment facility for animals should be marked by placing two information boards on the building where the facility is located:

a board with the logo of the National Medical and Veterinary Chamber (square, 66x66cm, a graphic stylized snake on a white background, the letter V and the inscription "veterinarian", a graphic pattern of the board at the beginning of the article),
information board (it may contain the name of the medical facility for animals, name, address, telephone number, opening hours, names and surnames of the owner / owners, their degrees and titles as well as their specializations, colors: green inscriptions on a white background).