To electronically register a company and yourself in Social Insurance Company (ZUS), you’ll need a trusted profile in ePUAP (epuap.gov.pl). First, you have to visit any state office and confirm your profile, which is valid for 3 years.
Registering is done through CEIDG-1 (prod.ceidg.gov.pl). Income tax can be paid monthly or quarterly, in one of two forms: general PIT-5 (3100 PLN income tax threshold, basic - 18%, exceeding 85,528 PLN - 32%) or linear PIT-5L (19%). Tax settlement is done on the basis of revenue and expense ledger or accounting books. Declarations are not submitted to the office until the end of the fiscal period, when a yearly PIT declaration is submitted.
You should register in ZUS within 7 days (pue.zus.pl), fill in ZUS ZUA (if you don’t have an insurance) or ZUS ZZA from (if you have an employment contract with salary no less than the minimum wage in Poland). Choose ePłatnik creator / Obsługa ubezpieczonego (services for the insured) and in the title enter: 0570 0 0 (low contributions for first 2 years) or 0510 0 0 (after 2 years you will have to submit correction of declaration). Contributions for pension, disability pension and accident insurance are mandatory. The code of NFS subsidiary can be found on nfz.gov.pl/o-nfz/identyfikatory-oddzialow-wojewodzkich-nfz/.
Before you will be able to issue your first VAT invoice, you will have to register in the Tax Office. I suggest using a creator ifirma.pl/ceidg/ to generate the form. VAT-R declaration is submitted if you resign from tax exemption (VAT-7 monthly / VAT-7K quarterly) or if you sell / buy services within the area of European Union (VAT EU / VAT-8). Before you can issue MOSS invoice, you have to submit VIU-R declaration, registration is necessary in the case of offering electronic services for individual clients within the area of European Union. Along with VAT-R declaration, I’ve submitted IFIRMA authorizations so that they can submit tax declarations for me.
For keeping the accounts, I recommend online services such as ifirma.pl or wfirma.pl. I’m using IFIRMA, I’ve compared the two systems, but this one felt simpler and more intuitive in use. With it you can generate all the necessary ZUS, income tax and VAT declarations and submit them online. The system automatically calculates amounts to be paid on the basis of invoices. At the end of the year, data from IFIRMA is automatically collected and you can do tax settlement on pitroczny.pl website. If you want to test IFIRMA system, the application is free to use for the first 3 months.
You will also need a company stamp, among the most popular are 4-line Colop IQ c30 and Trodat 4912, however if you need to fit more text, you can order 6-line Colop IQ c40 or Trodat 4913.
Finally, you have to open a bank account and update the CEIDG-1 form with the bank details. There are many offers on the market, but I would recommend one of those that offer additional profits and free services, such as for example Idea Bank (ideabank.pl) or mBank (mbank.pl). It is also worth considering to open an account in Inteligo (inteligo.pl), it is because many people bank with PKO and in this case transfers are made immediately. If the sum of non-cash transactions paid with a card to Inteligo account in the last month exceeds 99.99 PLN, there are no fees for the card.
When running a company, you will sometimes deal with clients from abroad, in such a case, to receive transfers with a more attractive exchange rate compared to the one offered by the bank, I recommend using TransferWise (transferwise.com). Whereas if you have to pay by card in USD, EUR or GBP for the services of foreign companies, you can order free cards in Alior Bank exchange (kantor.aliorbank.pl). It’s worth to make currency conversions using Cinkciarz social service (cinkciarz.pl).
The most popular mobile phone operator for business is Play (play.pl), but the offer of Virgin mobile (virginmobile.pl) and NJU mobile (njumobile.pl) prepaid is also noteworthy. In Virgin mobile prepaid option offers a service which gives you for 9 PLN bundle MINI 9, 300 minutes, 300 sms i 1 GB data. And in NJU mobile, you can turn on the service to mobiles, to get unlimited calls to mobile phones for PLN 0.99 on a given day. For 29 PLN / month NJU mobile offers 40 GB mobile internet and there’s a special offer depending on how long you are with the company, up to 120 GB after 2 years.
