A stall - how to set it up and run it?

Your own stall can turn out to be an extremely profitable business, especially in seasonal periods, where the sale of certain products increases several times. See what conditions must be met to be able to start such a business!

General characteristics of the stall

A stall is, next to a stationary store, one of the forms of activity dealing with retail trade.

Preliminary requirements for running a stall

The prerequisites for running a stall are very similar to those for running a shop. There is no need to have the appropriate education or qualifications. However, it should be borne in mind that not every type of sale is allowed at a typical stall - for example, selling alcohol is only allowed at special events.

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Acceptable forms of running a stall

The stall can be run as a sole proprietorship and in the form of a partnership or capital company. The only exception is a partnership - only liberal professions can choose this form of business.

The market stall as a sole proprietorship

A sole proprietorship is one of the most popular forms of running your own business. Compared to other forms, sole proprietorship is characterized by faster registration and lower costs of running it. A sole proprietorship is registered by submitting the CEIDG-1 application.

Stall as a civil partnership

A civil law partnership agreement is made in paper form - it is written by at least two natural or legal persons. The existence of the company is reported by each entrepreneur separately to CEIDG.

Submitting the CEIDG application is associated with an entry in the central register of economic activity, which is tantamount to obtaining a NIP and REGON number. Obtaining such an entry is free.

Stall as a trading company

Commercial companies include:

• general partnerships,

• limited partnerships,

• limited joint-stock partnerships,

• limited liability companies,

• joint-stock companies.

Therefore, deciding to operate in one of these forms, an application is submitted for entry in the National Court Register.

How to set up a stall?

After choosing the form of running the stall, all that remains is to submit the relevant documents - depending on the chosen form of business - CEIDG-1 or KRS and to the Social Insurance Institution.

PKD designation for a stall

Depending on the scope of the trade to be dealt with by the stall, the PKD for it is:

• 4789Z. Retail sale of other products at stalls and markets, or

• 4781Z. Retail sale of food, beverages and tobacco products at stalls and markets,

• 4782Z. Retail sale of textiles, clothing and footwear at stalls and markets.

The best form of taxation for a stall

When opening the stall, the entrepreneur can choose the following forms of taxation:

• General rules,

• flat tax,

• lump sum on recorded revenues,

• tax card.

When choosing the form of taxation, it is worth estimating the planned income and the amount of costs incurred. Start a free 30-day trial period with no strings attached!

Stall with or without VAT?

In the event that an entrepreneur starts a business, he has the option to take advantage of the VAT exemption, i.e. due to the planned turnover, which may not exceed PLN 150,000 per year.

Attention! In the first year of operation, the exemption limit of PLN 150,000 is calculated in proportion to the period in which the activity was conducted.

 

Considering the fact that many customers who shop at a market stall are people who do not run a business, it is best to take advantage of the VAT exemption due to the turnover limit.

Cash register at a market stall

When selling to natural persons who do not conduct business activity, the entrepreneur must take into account the obligation to record the sale at the cash register. However, as in the case of VAT, there is a possibility of exemption from the cash register, if the turnover for natural persons does not exceed PLN 20,000, and the type of products is not listed in the catalog of goods that should absolutely be stamped on the cash register.

However, the exemption from the cash register does not mean that the store owner is completely released from the obligation to document the sale. In such a case, a register of unaccounted sales is necessary, in which transactions for the benefit of private persons and flat-rate farmers should be recorded each time.

Attention! After meeting the relevant conditions, the entrepreneur has the right to take advantage of the tax relief for the purchase of a cash register, which can amount to up to PLN 700.

 

Social security contributions for the stall

When establishing a sole proprietorship, the entrepreneur may pay preferential ZUS contributions for 2 years, thanks to which he will pay reduced social contributions to the ZUS account. During this time, there is also no obligation to pay contributions to the Labor Fund.

Within 7 days of opening the stall to the Social Insurance Institution, the entrepreneur should submit a form to register a person for insurance:

• ZUS ZUA - if it is to be fully insured (running a stall is the only title to insurance),

• ZUS ZZA - if he is to be subject only to compulsory health insurance (he works full-time, where he earns a salary not lower than the minimum).

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Company account for the stall

The entrepreneur is not always required to have a company account. All payments can be made through your personal account. However, the entrepreneur must be the sole owner of this account - in this case, for example, a joint account with the spouse cannot be used.

Housing conditions for the stall

If the stall is to be run as a light construction object - a portable stall, a car, an ordinary table, then only the requirements that must be met are those imposed due to the type of products sold. They are specified in industry regulations.

A market stall, kiosk or container is usually a temporary construction object. When they are permanently attached to the ground, the general rules of construction law will apply here.

Marketing of the market stall

The market stall does not need a standard advertisement because you usually do not hear about this type of activity on TV or radio and you do not read advertisements in newspapers.However, in order to let the target group know about the existence of a stall, it is worth investing in, for example, banners at the entrance to the market square.

A very important issue when running a stall is customer service - a cordial attitude is half the battle. In this way, the store will gain regular customers and it is highly probable that their positive opinion will attract more.