How to set up and run a chimney sweep plant?

Service Business

Building owners and managers are obliged to subject the chimneys in a given property to periodical chimney inspections. In this case, it is necessary to use the services of a chimney sweep, because only persons who have the qualifications of a master in this trade are entitled to perform such an inspection. And what is the process of establishing such an enterprise? Read on and find out how to set up a chimney sweep!

General characteristics of the chimney sweep plant

Persons with the qualifications of a chimney sweep master can inspect smoke and gravity exhaust and ventilation ducts.

After checking the chimneys, the chimney sweep is obliged to draw up a special protocol, which plays an important role during the fire control and inspection by the building supervision inspector. Additionally, at the customer's request, the chimney sweep can provide chimney cleaning services. Cleaning operations do not oblige you to have the aforementioned chimney sweep qualifications, but should be carried out by persons with chimney sweep qualifications. The above rule does not apply to the removal of pollutants from smoke, exhaust and ventilation ducts in single-family residential buildings as well as farm and holiday cottage buildings.

It is worth noting that chimney sweeps, as a rule, are not authorized to inspect industrial chimneys, free-standing chimneys and chimneys or chimney ducts in which the chimney draft is forced by the operation of mechanical devices. It is because checking the technical condition of this type of chimneys requires separate construction qualifications of the relevant specialty.

Chimney sweep - prerequisites

The chimney sweep is not a regulated activity. Therefore, its operation does not require any specific permits or licenses. However, many activities related to the checking of smoke ducts as well as gravity exhaust and ventilation ducts require a chimney qualification.

Natural persons providing chimney sweeping services may conduct chimney sweeping activities on general terms, with the rights specified in the Craft Act (association in guilds, chambers, recognition of qualifications). Such activity, however, must be carried out by a qualified craftsman or by partners of a civil law partnership with appropriate qualifications, employing up to 50 people.

Acceptable forms of running a chimney sweep plant

The chimney sweep can, in principle, be carried out in any form of activity, except for a partner company. The chimney sweep can therefore prosper as a sole proprietorship, civil partnership, general partnership, limited partnership, limited joint-stock partnership, limited liability company. or in the form of a joint stock company.

How to set up a chimney sweep?

In the case of running a chimney sweep in the form of a sole proprietorship or a civil partnership, the company must be registered in CEIDG, while in the case of choosing one of the other forms of activity, the company must be registered in the National Court Register.

As a rule, a person running a business who intends to sell goods or services subject to VAT, must submit the VAT-R form no later than the day preceding the commencement of the sale. The form is used to register the entrepreneur as an active or exempt taxpayer of value added tax. The completed form should be delivered to the tax office competent for the place of business.

Determination of PKD for a chimney sweep plant

The basic PKD for a chimney sweep plant is 81.22.Z - specialist cleaning of buildings and industrial facilities This subclass includes:

  • external cleaning of buildings of all types, such as: offices, factories, shops, institutions and other industrial facilities and multi-apartment buildings,

  • activities in the field of specialist cleaning of buildings, such as: cleaning windows, cleaning chimneys and furnaces, stoves, including waste incinerators, boilers, boilers, ventilation ducts and exhaust ducts,

  • cleaning of industrial machines,

  • other activities in the field of cleaning buildings and industrial facilities, not elsewhere classified.

The best form of taxation for a chimney sweep plant

When opening a chimney sweep, the taxpayer, as a rule, has the right to choose any form of taxation:

  • general principles according to the tax scale

The general rules allow you to pay 18% or 32% of the tax (after exceeding the first threshold of the scale - PLN 85,528 of income). In the case of taxation according to general rules, the taxpayer may additionally reduce the tax amount by appropriate allowances or deductions and paid insurance premiums

  • flat tax

An entrepreneur taxed with a flat tax pays 19% of the tax regardless of the amount of income. A linear taxpayer, however, is not able to take advantage of most tax reliefs or, for example, joint settlement with a spouse.

  • lump sum on registered revenues

The flat rate for the provision of chimney sweeping services is 8.5%. An entrepreneur who chooses a registered lump sum automatically loses the right to settle accounts jointly with his spouse or in the manner provided for single parents. He is also not entitled to pro-family relief. Lump-sum taxation, however, does not deprive the entrepreneur of the right to apply other reliefs. The entrepreneur may reduce the tax amounts by social security contributions and health insurance contributions.

  • tax card

The tax card is considered to be the easiest way of settlement for small service, manufacturing and commercial establishments. First of all, because they are exempt from the obligation to keep books and calculate income tax advances. However, it is worth knowing that a person who settles with a tax card is obliged, at the customer's request, to issue a receipt and invoices. The monthly rates of the tax card for chimney sweep services are presented in the table below:

Indication of rates (0 means activity without hiring employees,

1 - one employee, etc.)


Town with a population

 

 

up to 5000

over 5,000 to 50,000

above 50,000

0

161

181

205

1

381

427

486

2

516

567

608

With or without VAT?

Being a non-visitor pays off especially when:

  • operating costs are low or zero,

  • products of own production are traded - if their production does not require the purchase of expensive materials (e.g. handicrafts),

  • the offer is aimed at private persons who cannot deduct VAT on purchases or entities exempt from VAT.

When opening a chimney sweep, it is worth considering taking advantage of the subjective exemption from VAT. However, if the entrepreneur decides to be a VAT payer, it is worth noting that chimney sweeping services consisting in cleaning chimneys may be considered maintenance works, and therefore, as such, they should be subject to the 8% VAT rate (provided that they relate to housing construction covered by the social housing program).

Chimney sweep services, including only periodic inspections or inspections of chimney pipes, performed in order to provide an opinion on the technical condition of chimney, smoke, exhaust and ventilation pipes, should be taxed at 23% VAT rate.

ZUS contributions of the chimney sweep plant

If the chimney sweep is run in the form of a sole proprietorship, a sole proprietorship limited liability company. or a civil law partnership, general partnership or limited partnership, the entrepreneur is obliged to register himself with the Social Insurance Institution (ZUS) for insurance. Each partner from the above-mentioned companies is a premium payer for his own insurance. Calculated for themselves, as a person conducting non-agricultural activity, the contributions for individual types of insurance should be accounted for by entrepreneurs in the settlement declaration (ZUS DRA form).

Attention!

Persons starting a sole proprietorship under the Act on the social insurance system may take advantage of the so-called preferential ZUS rates for a period of 24 months. Thanks to the reduced rates of ZUS, new entrepreneurs will pay less for social insurance. In addition, people benefiting from preferential ZUS rates are not obliged to pay the Labor Fund.

 

However, running a chimney sweep in the form of a multi-person limited liability company, limited joint-stock partnership or joint-stock partnership does not constitute a title to any insurance in ZUS. These companies, by themselves, are not subject to social and health insurance. However, they are contribution payers in the case of employing employees.

Chimney sweep and cash register

Chimney sweep services classified as services related to the maintenance of order in buildings and the development of green areas, with the exception of services related to the development of green areas (PKWiU 81.30.10.0) (they are exempt from the obligation to register with cash registers (legal basis - § 2 section 1 in connection with item 29 of the annex to the Regulation of the Minister of Finance of November 7, 2014 on exemptions from the obligation to keep records with the use of cash registers).

Start a free 30-day trial period with no strings attached!

Company account for a chimney sweep plant

The regulations do not explicitly require the entrepreneur to have a separate company account. Payments can also be made via a personal account - it is important, however, that its owner is only an entrepreneur (it is impossible to use a joint account for spouses).

Housing conditions

As a rule, a chimney sweep does not need a separate premises. All necessary equipment or cleaning products can be stored in private utility rooms or in vehicles. However, if, when opening a chimney sweep shop, an entrepreneur decides to have a company premises, he should provide an office part for customer service and a warehouse part in which he would store the said equipment. The premises intended for a chimney sweep should meet the general sanitary and fire protection rules as well as the provisions of the construction law.

Marketing of the chimney sweep plant

For a chimney sweep, as for most companies nowadays, the best and fastest promotion is online advertising. Most people looking for specialists in a given field reach for the Internet. It is worth creating profiles of your chimney sweep showroom on the most popular pages, thanks to which you will be able to find it easily. The website of the plant should contain all the information necessary for the potential client, such as the offer, price list and necessary contact details.