Registration of a sole proprietorship in CEIDG or in the National Court Register?
In business practice, it happens that a self-employed person may be asked by the contractor for a KRS number. In such a situation, there is a doubt - is the company run by a natural person subject to entry in the Register of Entrepreneurs kept under the National Court Register?
Registration of sole proprietorship
Persons who decide to open a sole proprietorship must register it in the Central Register and Information on Economic Activity - CEIDG. A special CEIDG-1 form is used for this, in which all relevant information about the company being created is provided - its name, address, taxation form, etc. - and about its owner.
Importantly, this conclusion is simultaneously:
- application to the national official register of national economy entities (REGON),
- an identification or update application to the head of the tax office (NIP),
- a declaration on the choice of the form of taxation with personal income tax,
- reporting or changing the notification of the contribution payer to the Social Insurance Institution,
- a declaration on continuing social insurance for farmers.
On April 30, 2018, the regulations exempting the company from the obligation to register activities will come into force if the revenues from this activity do not exceed 50% of the minimum wage in any month. Then, such activity will not be considered an economic activity, which will not require registering it with CEiDG.
Is a sole proprietorship subject to entry in the National Court Register?
The National Court Register, i.e. the National Court Register, is a nationwide register kept by economic divisions of district courts, in which various entities register. It is divided into three parts:
- Register of companies,
- Register of associations, other social and professional organizations, foundations and public health care institutions,
- Register of insolvent debtors.
In connection with the above, does the registration of a sole proprietorship require an entry in the Register of Entrepreneurs in the National Court Register?
In accordance with the wording of the Act of August 20, 1997 on the National Court Register, the regulations regarding the Register of Entrepreneurs apply to:
- general partnerships,
- European economic interest groupings,
- partner companies,
- limited partnerships,
- limited joint-stock partnerships,
- limited liability companies,
- joint stock companies,
- European companies,
- European cooperatives,
- state-owned enterprises,
- research institutes,
- entrepreneurs specified in the provisions on the principles of conducting small-scale business activity in the territory of the Republic of Poland by foreign legal and natural persons, hereinafter referred to as "foreign enterprises",
- mutual insurance companies,
- mutual reinsurance companies,
- other legal persons, if they perform economic activity and are subject to entry in the register referred to in Art. 1 clause 2 point 2,
- branches of foreign entrepreneurs operating on the territory of the Republic of Poland,
- main branches of foreign insurance companies,
- main branches of foreign reinsurance companies,
- budgetary economy institutions.
As you can see, the registration of a sole proprietorship is not subject to entry into the Register of Entrepreneurs in the National Court Register, but only to CEIDG. Therefore, such a company will not have a KRS number.