Everything about CEIDG - business activity records
CEIDG is an electronic register of entrepreneurs operating in the country. The portal was largely created to facilitate taxpayers' business activities. It allows you to set up a company, update data, as well as close or suspend your business. Check what exactly the Central Register and Information on Economic Activity is and learn how to correctly complete the CEIDG-1 application!
What is CEIDG? - basic information
From 1 July 2011, Polish entrepreneurs use the services of CEIDG - Central Register and Information on Economic Activity.
CEIDG was introduced as a result of changes to the Act of July 2, 2004 on the freedom of economic activity. Before these modifications, there were communal Business Activity Registers in Poland. The dispersion around the country posed a certain problem, both for those setting up a business and looking for information about already existing entities. A centralized system such as CEIDG is designed to eliminate these inconveniences. The minister responsible for the economy is in charge of it.
The main purpose of creating an online record was to make it easier for entrepreneurs to set up their own business. The necessity to register the enterprise with the commune office competent for the place of residence of the owner has been abolished. The central register, operating in the network, allows you to submit an application without leaving your home. What's more, such a facility can also be used by entrepreneurs with already open business who want to introduce changes, suspend, resume or liquidate the company. In this way, taxpayers have been provided with faster and simpler methods of contacting the office.
Access to information is the second important goal of the creators of the system. Thanks to CEIDG, anyone with access to the Internet can use a free database containing information about enterprises run by natural persons and registered in Poland. In addition, through CEIDG, you can access information provided free of charge by the Central Information Office of the National Court Register (KRS).
The CEIDG portal on the Internet can be visited at: https://prod.ceidg.gov.pl/ceidg.cms.engine/.
You can find more about CEIDG in the following articles:
CEIDG-1 form with overview - data update
Fraudsters charge fees for entry into CEIDG
Establishment of business - CEIDG-1 form with an overview
You can start a business without leaving home - CEIDG-1 via the Internet
How to fill in the CEIDG-1- most important information
CEIDG-1, how and when to use the form?
With the launch of CEIDG, a new form was introduced, which the taxpayer can use to contact the office - CEIDG-1. This is an application that every entrepreneur should read. It is primarily used to register a newly established business, but it also has a broader application - through it, taxpayers already operating on the market submit to the office changes in the company data and decisions to suspend, resume or liquidate their business.
Importantly, CEIDG-1 also performs additional functions, thanks to which the taxpayer's contacts with the office are much easier in terms of "paperwork". And so, when submitting the CEIDG-1 application, the entrepreneur submits at the same time:
application for entry in the national official register of national economy entities REGON;
identification or update application to the head of the tax office (NIP);
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.
What gives the CEIDG-1 application the greatest advantage over its predecessor (EDG-1) is the significantly simplified route of the application itself. The taxpayer may decide to go online in this matter - after registering and logging in on the CEIDG website, the application can be completed and signed electronically, and then submitted - without leaving home. The application can also be signed using the ePUAP trusted profile. Obtaining such a profile requires only registration and confirmation of identity at the office. If someone does not fully trust the electronic way, they can sign a paper application. For this purpose, he has two options - filling in the form on the website and then signing it at the office (the clerk finds the application by its number and submits the paper version to the taxpayer for signing) or traditionally - by downloading and submitting the paper version of the document to the municipality. The completed paper form can also be sent to the commune offices by registered mail, but in this case the taxpayer's signature must be notarized.
What is very important - the future entrepreneur can submit his application or send it to any chosen city or commune office. There is no longer any obligation to appear at a specific office competent for the place of residence. Thanks to the central, internet-based system, such a solution has significantly expanded the possibilities of taxpayers living and operating away from the place of registration.
From January 2017, you can also register your company with CEIDG by phone by calling 801 055 088. The application, which will be filled in for us by the consultant, can be signed at any commune office based on the application number, which will be received in an SMS.
The CEIDG-1 application may be submitted:
- at the office - in person or by a representative,
- by phone. The form, instructions for its completion and the possibility of electronic registration are available on the CEIDG website.
CEIDG-1 for a new entrepreneur
Own business activity can be a very attractive form of pursuing a career path. Therefore, it is always worth considering such a solution, especially since - as already mentioned - the formalities related to it are not really difficult. It is enough to read the basic information. The first - and the most important - knowledge that a future entrepreneur must have is knowledge of the CEIDG-1 application and the rules for completing it.
If the income from the activity does not exceed 50% of the minimum wage in any month. Such activity will not be considered an economic activity and there will be no obligation to register it with CEiDG. More on this in the article What is undeclared activity? What does the law say about it?
The first field to be completed in application 01 concerns the purpose of its submission. At this point, the new entrepreneur should select item 1 - "Application for entry in CEIDG". The next part 02, i.e. the place and date of filling in the application, should be left blank, this is the field filled in by the commune office.
In part three 03, the taxpayer completes his personal data: gender, type, number and series of the identity document, PESEL, NIP and REGON (if the applicant does not have a PESEL number, NIP number and / or REGON number, in the application form the fields "I do not have PESEL / NIP / REGON number "), surname, first name, parents' names, place and date of birth, citizenship (here you should list all citizenships you have, Polish citizenship is declared by marking them with an" x "). Optionally, the middle name and family name are also entered here. In the case of the declaration in item 15 it is absolutely necessary to select the option "Yes, I am submitting a declaration". If you leave both fields blank or select "I do not submit a declaration", the application will be considered incorrect and the activity will not be registered in the central register.
In the third part, there are also fields 03.1 and 03.2, which are only filled in by a taxpayer who does not have the citizenship of a member state of the European Union or the European Economic Area.
Part Four 04 of the application is intended to fill in the address of the person filling in Field 11 - "Description of the unusual place" - is usually left blank, unless the taxpayer considers his place of residence to be somehow unusual. Part 05 is for ePUAP mailbox address. If the taxpayer does not want to have an electronic address, then he selects the "Resignation from electronic address" option.
In part six, 06, the taxpayer completes the basic information about his business. In the first field, where the name is completed, it should be remembered that the name of the company without legal personality (i.e. business activity conducted by a natural person or a civil partnership) must always include the name and surname of the owner / li. Hence, the very name “P.H.U. Pszczółka "is not enough, the application should include, for example," P.H.U. Jan Pszczółka, the beekeeper ”. Importantly, the name of the activity given here must not be misleading in any way, but must distinguish a specific activity from other, already existing ones. The expected number of people in work should include all people who receive income or remuneration from the activities for the company - that is, in addition to employees, the owner is also included here. On the other hand, the "Estimated number of employees" field includes only people employed in the company on the basis of an employment relationship.
In the sixth part, box 06.3 is very important. At this point, the entrepreneur must declare the type of activity he will perform. The categories of economic activity are included in a special set - the Polish Classification of Activities (PKD 2007). This list was developed in 2007 and implemented by the regulation of the Council of Ministers of 24 December 2007 on the Polish Classification of Activities (PKD) (Journal of Laws 251, item 1885). The classification is divided into sections A through U followed by divisions, groups, classes and subclasses. Each type of business is assigned a unique 5-character code.A taxpayer setting up an activity must determine what type it will be and what classification code is appropriate for it. It is with this code that the field 06.3 should be completed. Item 1 is required to be completed - this is where you enter the code of the predominant activity - that is, the activity from which the taxpayer obtains (or predicts that it will be) the highest income. If this is the only type of activity carried out, the remaining items may be left blank. Otherwise, they should be completed with the next appropriate PKD codes.
In the CEIDG-1 application, you can enter up to 9 types of activities conducted under one company. In the event that this number turns out to be too small, the taxpayer may use the CEIDG-RD appendix by checking the box “Continuation in the CEIDG-RD appendix” on the main form.
The seventh field 07 is intended for entering the abbreviated name of the company. Up to 31 characters can be entered here. This field is important due to the fact that the short name is provided for the needs of ZUS. Therefore, even if the entrepreneur does not decide to create a shorter name for his business, he should complete the seventh position with his name and surname.
However, the eighth box 08 is mandatory, in which the date of commencement of activity should be completed. It should be remembered that this deadline cannot be earlier than the day of submitting the CEIDG-1 application. Therefore, the entrepreneur may enter the deadline for submitting the application here or a selected date later.
In the ninth position 09, the new entrepreneur completes the contact details - telephone number, e-mail address, fax number and website. These items are not mandatory. If, on the other hand, the applicant decides to provide an e-mail address and website, they will be placed on the CEIDG website and will be generally available to people looking for the company data in the database.
The tenth item in the application 10 concerns the address for service and the permanent place of business. The delivery address may differ from the place of business. Then the correspondence will come to an address other than the company one. It is important that the address for deliveries may be located only on the territory of Poland.
The entrepreneur may not have a permanent place of business, then he means the field "No fixed place of business".
If the business activity is carried out in more than one place - i.e. there are additional branches, points of sale or service provision, etc. - this situation should be taken into account in the submitted application. This is done in column eleven 11 - additional place of business activity. In field 11.3, regarding the address of the additional place, the items country, voivodship, poviat, commune, town, real estate number and apartment number are necessary to complete, as well as the information whether the indicated address relates to the activity performed by the entrepreneur or by a civil partnership, he is a member.
However, when it happens that the additional place of business activity is located outside Poland, the taxpayer is obliged to fill in the country, city, postal code and information about the entity operating in this location.
In the event that there are more than one additional places, the taxpayer should use the CEIDG-MW appendix by checking the box "Other places of business activity in the CEIDG-MW appendix". Also, if the number of PKD codes exceeds the fields available in the basic declaration, the CEIDG-RD appendix should be used.
Item 12 of the application is the place where you must complete the place of compulsory insurance and the date when the obligation to pay ZUS contributions arises. For a new entrepreneur, this date is the same as the date of commencement of business activity. Thus, when submitting the CEIDG-1 form, the taxpayer is automatically reported to ZUS as a contribution payer.
When it comes to contacts with the Social Insurance Institution, it is necessary to pay attention to one important issue - CEIDG-1 is used to register an entrepreneur as a payer of ZUS contributions. Importantly, from May 20, 2017, it is possible to submit a registration ZUA and ZZA together with the CEIDG-1 application. It is no longer necessary to transfer it to the seat of ZUS. The application will be forwarded directly from the commune office. The document can be downloaded from the ZUS website. In addition, the person setting up a company can read the guide on the company's website on insurance for people running non-agricultural business and people cooperating with them.
On the other hand, if a person establishing a business has a different title to social insurance, he or she should determine the type of insurance for which he / she applies. Any information on this matter may be obtained by the taxpayer by contacting a ZUS office.
It also happens that an entrepreneur setting up business in Poland has insurance outside the country. In this case, fill in - as stated above - box 12, and then go to the appropriate ZUS unit and submit the completed A1 declaration, also available in electronic form on the ZUS website.
The thirteenth item of the application 13 is of interest to the taxpayer only if he sets up a non-agricultural business, while being a farmer, and intends to continue to be subject to social insurance under the Agricultural Social Insurance Fund (KRUS). To make this possible, the taxpayer must be fully subject to farmers' social insurance for at least 3 years continuously, continue to farm or work permanently on a farm with an area of at least 1 ha. At the same time, the applicant may not have the established right to an old-age or disability pension or other social security benefits. If the taxpayer conducted other non-agricultural economic activity in the previous year, the tax on this activity may not exceed the statutory annual limit amount.
If the above conditions are met, the taxpayer may decide to remain insured under KRUS. For this purpose, in box 13, enter the data of the relevant local unit of KRUS and mark the appropriately selected fields.
Items 14, 15 and 16 of the proposal do not apply to new entrepreneurs. Information about them will be included in the subsections on suspension, resumption and liquidation of business activity.
Item 17, on the other hand, is a place for information about the head of the tax office, appropriate for a given entrepreneur. The tax office competent for VAT and PIT purposes is the office competent for the taxpayer's residence address.
It is worth mentioning here that the CEIDG-1 application does not give the entrepreneur the right to deduct VAT. In order to become an active VAT payer, the business owner must go to the competent tax office before making the first business transaction subject to VAT. A VAT-R form must be submitted to the office.
If the taxpayer has an electronic signature, he can submit a VAT-R form together with the CEIDG-1 application.
At the next position 18, it is worth staying longer, even though the columns themselves belong to the smaller ones in the application. At this point, the taxpayer declares the form of taxing his activities with income tax. There are four possible types to choose from:
taxation on general principles - this is the basic form of taxation, in which the amount of tax depends on the amount of income (income - costs) in accordance with the tax scale; it is the only type of taxation that entitles you to take advantage of the reliefs; deciding on it, the taxpayer may take advantage of the so-called tax-reducing amount.
flat taxation - in this form, the tax amount also depends on the amount of income, however, there is one fixed rate of 19%; linear taxation may not be chosen by an entrepreneur who, as part of his business, obtains income from services provided to the former or current employer, if such services were or are also provided under an employment contract - then the linear form will be available only after one year;
lump-sum taxation on recorded revenues - in this case, the tax is paid on the entrepreneur's entire income, not reduced by costs, in accordance with the relevant fixed rates. The amount of the tax rate depends on the type of business activity, however, not every activity may be taxed with a flat rate - regulations in this matter are included in the act on flat-rate income tax on certain revenues earned by natural persons;
taxation with a tax card - the most individualized form, the tax is calculated on the amount of income without taking into account costs, while its rate is determined individually for the taxpayer by the head of the tax office (it may happen that the head does not consent to taxation with a tax card) - this is not a form intended for all types of activity - regulations concerning it can be found in the above-mentioned the act. It is important that when choosing this form, the taxpayer must additionally remember to submit an additional PIT-16 application.
The selected form of taxation will bind the entrepreneur until the end of the tax year.
Items 19, 20 and 21 of the application relate to the company's accounting records. Box 20 should be completed only when the guide selects accounting books as the type of documentation - i.e. full accounting, which must be kept by entities whose turnover in the previous tax year amounted to over EUR 2 million (in 2021, according to the exchange rate from October 1, 2020, the limit in PLN is PLN 9,031,000) and other entities listed in the Accounting Act (Article 2 (1)). Enterprises with lower turnover may, but do not have to, opt for full accounting.
There may also be a situation where the taxpayer will not be obliged to keep records of company accounts. The reasons for such a relief may be, for example, age or health condition. However, the taxpayer cannot decide on this matter himself - the permit to grant the exemption is issued by the head of the competent tax office.
If the taxpayer decides to keep the accounts of his company on his own, he does not fill in box 20, and check the appropriate box in 21 (depending on whether he keeps the documentation at the place of residence, registered office, registered office or other place of business). If, on the other hand, the entrepreneur decides to entrust his documentation to an accounting office, he enters the data of this entity in items 21 and 22.
Items 22, 23 and 24 relate to specific forms of conducting business. If it happens that the taxpayer runs a sheltered employment establishment and / or operates only in the form of a partnership / civil law partnerships, he is obliged to mark the appropriate boxes. If the taxpayer is a partner in the company, field 24 shall be filled in with its data. When it is necessary to enter the data of a greater number of companies here, use the CEIDG-SC Annex, marking the item "Continuation in Annex CEIDG-SC" in the basic application.
In item 25, it is necessary to complete the information on whether the applicant has joint property with his spouse and the date, if such joint property has ceased in the course of conducting business activity (separation of property).
Box 26 of the application applies to the entrepreneur's bank accounts or SKOK. Information on all accounts that are or will be related to the business should be provided here. However, there is no obligation (although it is possible) to enter personal account details.
If the taxpayer provides more bills than the items available on the application form, they may use the CEIDG-RB attachment. You should then remember to select one of the accounts to which the possible tax refund will be sent - it should be done by checking the "Account to which the tax refund will be made" box.
Item 27 is optional - it is filled in by a taxpayer who has tax or insurance identification numbers in countries other than Poland. In the event that there is more than one such number, the entrepreneur should use the CEIDG-RB appendix, marking the relevant information on the main application.
Item 28 is where the taxpayer can appoint a representative for his company. It is not obligatory - this item may be left blank both in the case when the power of attorney has not been granted to anyone and when the taxpayer does not decide to report it.
If the plenipotentiary's data is included in the application, access to them - apart from the PESEL number and place of residence - will be available through the CEIDG database. The attorney has the right to represent the owner of the company during administrative proceedings (except for tax and fiscal matters) without the need to attach additional documentation and pay stamp duties. The only stamp duty - PLN 17 - is required, if it is not the entrepreneur but the plenipotentiary who submits the CEIDG-1 application to the office. In such a situation, he must also present the relevant power of attorney.
It is very important that the CEIDG-1 application is used only for submitting attorneys, but cannot be used to establish such a power of attorney. Therefore, before entering the data in the 30th position of the application, you should read separate regulations - e.g. the Civil Code - and establish a power of attorney in accordance with them.
Data of only one plenipotentiary may be included in the CEIDG-1 application. If there is a need to introduce more people, an additional CEIDG-PN appendix should be used - of course by checking the appropriate box on the main form.
Field 29 is the last box in the application. Fortunately, it is also not difficult. This item is used to organize the formal aspects - here the taxpayer places information about the types and number of attachments that will be submitted with the application. The date and place of submitting the application and the signature of the applicant or the attorney must be completed below.
In addition to the aforementioned attachments, the taxpayer has one more form at his disposal - CEIDG-POPR. On this sheet, you can make corrections in the event of a mistake while filling in CEIDG-1 or any of the additional attachments. In the table, the taxpayer enters the name of the part to which the correction applies (eg CEIDG-1, CEIDG-RB, etc.) and the number of a specific box and field. Then complete the correct content, which should appear on the application. The last two columns are intended for the signature of the applicant as well as the seal and signature of the receiving authority.
A correctly completed, signed and submitted CEIDG-1 form with attachments and additional forms opens a new career path for the taxpayer - own business.
Start a free 30-day trial period with no strings attached!
CEIDG-1 when changing data
As mentioned earlier, the entrepreneur's contact with the CEIDG-1 form does not end when the business is established. Each change of data, which must be reported to the office, is made using this form.
Of course, when introducing modifications, the taxpayer does not have to complete all the fields necessary for a new entrepreneur. In this case, there are only a few fields that will be mandatory - regardless of the type of change. From the remaining boxes, only those that are needed are to be completed.
When submitting an application for a change of data in box 01, the taxpayer selects the second item - "Application to change an entry in CEIDG". The date of the change should also be entered in the same place. Particular attention must be paid to deadlines - according to the regulations, the taxpayer is obliged to report the modification to the office within seven days of the event.
In field 03, regarding personal data, enter at least PESEL, NIP and REGON numbers, surname, first name and date of birth. In addition, you must select one of the options in item 15 - leaving the field blank will invalidate the application. Another mandatory field is field 07, where it is necessary to complete the short name (or - if the company does not have one - the name and surname of the owner). If the taxpayer in the original declaration declared that he wants to be insured under KRUS, he should also check the box "I want to continue the social insurance for farmers" - item 13.1.2. Another field that must absolutely be completed is 17 - that is, information about the competent head of the tax office. You should also always complete the last item - 30, entering your signature, date and place of submitting the application and possibly the number of appropriate attachments. Foreigners should additionally complete items 03.1 and 03.2.
It is very important that the PESEL, NIP or REGON numbers cannot be modified using the CEIDG-1 form. In this matter, the taxpayer should apply to the office that gave him the appropriate number, or to the municipal office, which may mediate in such a change.
When making a change, the entrepreneur should always check the box next to the number of the field in which the modifications will be introduced. In the case of a large part of the fields, the taxpayer is obliged to introduce changes by filling in the entire item. These rules apply to the following boxes:
03 - personal data,
04 - home address,
05 - registration address,
07 - short name,
08 - business start dates,
09 - contact details,
10 - address of the main place of business,
12 - the date of the obligation to pay social security contributions,
14, 15, 16 - information on suspension / resumption / cessation of business activity,
17 - information on heads of tax offices,
18 - declarations on the choice of the form of income tax payment,
19, 20, 21 - the type of accounting records kept, data of the entity that keeps them or places of storage,
22, 23, 24 - information on running a sheltered employment establishment / foreign small manufacturing enterprise / activity only in the form of a partnership or civil partnerships,
27 - information on identification numbers (tax or insurance) obtained in other countries.
An entrepreneur who decides to change the current form of taxation with income tax or the method of paying advances, should pay special attention to the manner of making such modifications - the CEIDG-1 application serves only to inform about the introduced changes.
Special rules apply to the modification of fields related to PKD 2007 - that is, types of activity in item 06. You cannot delete the predominant type of activity here, but only modify it. For this purpose, the taxpayer should check the box in the "Predominant" window and enter the new code.
You can also add or remove codes here. When entering a new one, it is enough to add a new code, starting from the second position. However, when deleting, you should also enter the appropriate code and check the "Deletion" box next to it.
The above rules apply both to activities performed at the main place of business - 06, and when changing the codes for additional places in box 11.
Data on civil law partnerships in box 24 may also be changed using the CEIDG-1 application. Partners, using the form for this purpose, must mark box 23, and the following items should be filled in as needed. And yes, if:
the entrepreneur joins the company, is required to complete item 24. 1 - NIP and 24.2 - REGON;
the performance of activities in the company will be suspended, the items as above should be completed (NIP and REGON), and 24.3 indicate a specific date;
resumption of activities in the company by partners - complete the fields NIP, REGON, and 24.4 with the date of resumption;
liquidation of the company - fill in, as in all previous cases, NIP and REGON and additionally mark the box "Deletion of information about a civil partnership from the entry in CEIDG".
If the entrepreneur decides to introduce changes regarding the information on marital joint property - item 25, bank account details in item 26 or powers of attorney - 28, there is no obligation to fill in the entire boxes again. In such a situation, mark the square next to the appropriate position, and then complete only the necessary elements of the application.
CEIDG-1 during the suspension of business activity
Running your own business is also associated with risk - although every entrepreneur strives for the development and well-being of his company, unforeseen mishaps can cause some problems. For such situations, the regulations provide for the possibility of suspending business activity for a certain period. If the company is to be suspended, it should be remembered that such a decision must be made by all its partners and each of them should submit an appropriate notification to the office.
Suspension of activities may be for a specified or indefinite period of time, not shorter than 30 days.
The first day of suspending the activity may not be earlier than the date of submitting the application to the office, but it may be scheduled for a later time. In a situation where the financial condition has not improved, it is better to resume business and then suspend it again - provided that the conditions for doing so are still met.
During the suspension period, the company cannot function as normal, while the entrepreneur has the right to perform certain activities in its scope. First of all, costs may be incurred that are necessary to maintain or secure the source of income - these include, for example, fixed costs, energy, telephone or other utilities. However, expenses that are not necessary to maintain the continuity of the company cannot be included in the costs. The group of unnecessary expenses also includes depreciation write-offs. If the company has fully non-depreciated fixed assets or intangible assets, then in the month following the month in which the activity was suspended, depreciation write-offs should also be suspended. They can be resumed when the company's activity is suspended. On the other hand, the entrepreneur has the right to sell the company's fixed assets or equipment during the suspension period.
During the suspension, the business owner may earn income from other sources. Moreover, he has the right to accept receivables from the suspended activity that arose before the date of the suspension. It is very important that the suspension exempts you from the obligation to calculate and pay income tax advances. The entrepreneur should settle this obligation by submitting an annual declaration at the end of the tax year - it is a necessary action, even during the suspension of activity.
As for active VAT taxpayers, the suspension of activity generally releases them from the obligation to submit tax declarations (JPK_V7). However, this fact must be submitted to the tax office in advance in writing. However, there are also some exceptions to the exemption from this obligation - the JPK_V7 file is required to be submitted by taxpayers who during the suspension period obtained income from activity (e.g. from the sale of fixed assets), made intra-Community acquisitions of goods or imports of services / goods. In addition, declarations must be submitted for those accounting periods where the suspension was not for the full period or for which an adjustment should be made. If, on the other hand, the taxpayer would like to settle the input VAT coming from the paid fixed costs, and he is not obliged to submit a declaration, he can record all these costs and then settle them on the first tax declaration submitted after resuming the activity - JPK_V7.
During the suspension period, the entrepreneur may participate in all court, tax or administrative proceedings related to its activities and initiated before the suspension. In addition, a fiscal audit may be carried out in an enterprise on the same terms as for enterprises operating on a full-time basis.
Actions and activities that can be performed during the suspension of activities:
- it is possible to perform activities necessary to maintain or secure the source of income - e.g. rent a business premises;
- you can accept receivables and you must pay liabilities that arose before the date of suspension of business activity;
- you can sell your own fixed assets and equipment;
- you have the right or obligation to participate in court proceedings, tax and administrative proceedings related to business activities performed before the date of suspension of business activities;
- you can be inspected on the terms provided for entrepreneurs;
The CEIDG-1 application can also be used to notify the office about the suspension of operations. In this case, in field 01, select option 3 - "Application for entering information on the suspension of business activity". Then the taxpayer should fill in the data in box 03 - but not all of them. It is necessary to provide PESEL, NIP and REGON numbers, surname, first name and date of birth. In the next part, it is necessary to provide information about the applicant's place of residence and registration in boxes 04 and 05, full name 06 and abbreviated 07 of the company, address of the registered office - box 10 and any additional offices (box 11, parts concerning REGON number, name and address ) and information on the heads of tax offices in part 17. Moreover, if the taxpayer uses insurance under KRUS, he is obliged to declare in item 13 his willingness to continue using this option. On the other hand, entrepreneurs who are partners of civil partnerships should also complete part 24 of the form.
Information on the suspension of the activity is provided by the taxpayer in part 14 of CEIDG-1. To do this, mark box 14 with the square next to the title. The trader then completes the start date of the suspension.
Part 14 is also used to indicate the suspension of activities if it is related to the care of a child. The condition is to run the business for a period of at least 6 months. Then the suspension of business activity may last 3 years. The care may not, however, last longer than until the end of the year in which the child reaches the age of 6. However, an exception was provided for when caring for a disabled child (then the activity may be suspended for a period of 6 years, but not longer than until the child turns 18). The taxpayer may use the right to suspend business activity not only once, but also in a maximum of four parts.
An entrepreneur who suspends his activity should also remember that the CEIDG-1 application is automatically sent to ZUS and GUS. Upon receipt of such information, ZUS will notify the payer of the related documents. After 30 days from the payment of the last premium, the taxpayer will lose the right to health benefits.
In order to be covered by insurance during the suspension period, the entrepreneur should submit an application for notification to the National Health Fund. Then, an agreement for an indefinite period will be concluded between the National Health Fund and the taxpayer - for an additional fee. During the term of such a contract, you should pay for a specific month by the 10th day of the following month, using the ZUS DRA form for this purpose. The contract may be terminated when the entrepreneur submits a written declaration of resignation.
CEIDG-1 when resuming business operations
When completing the application for the notification of the resumption of economic activity, in the first part 01, the taxpayer selects option 4 - "Application for entry of information on the resumption of economic activity". Then, in column 03, he completes the selected, necessary personal data - PESEL, NIP, REGON, surname, first name, place and date of birth as well as citizenship. Additionally, it is required here to submit a declaration in point 03.15. Further information to be completed in the form is the entrepreneur's residence and registered address in boxes 04 and 05, company name full 06 and abbreviated 07, and the date on which the obligation to pay social security contributions arose in item 12.
Moreover, if the taxpayer uses insurance under KRUS, he is obliged to declare in item 13 his willingness to continue using this option. On the other hand, entrepreneurs who are partners of civil partnerships should also complete part 24 of the form. Also fields 03.1 and 03.2 should be completed additionally, if the application for resumption of business activity is submitted by a taxpayer who is not a citizen of the European Union or the European Economic Area.
The information about resuming the business activity is presented by the entrepreneur in box 15. Here, mark the square next to the title and then enter the date of restarting the company. Importantly, this date cannot be earlier than the deadline for submitting the application.
Submitting the CEIDG-1 application to the office automatically restores the taxpayer's ability to use social security. On the basis of such information, ZUS will draw up relevant documents and inform the entrepreneur about this fact.
The resumption of operations also restores the obligation to settle income tax advances and submit a JPK_V7 tax declaration.
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CEIDG-1 during the liquidation of activities
As mentioned earlier, creating a business carries the risk that the business will turn out to be unprofitable.It may happen that an entrepreneur will be forced to liquidate his enterprise.
Both a fully functioning company and a suspended company can be liquidated. in order to deregister the company, the entrepreneur should use the CEIDG-1 form. When filling in the box 01, select option 5 - "Application for removing the entrepreneur from CEIDG". Next, the taxpayer provides selected personal data in item 03 - PESEL, NIP and REGON, surname, first name, date of birth; company name full 06 and abbreviated 07 and information on heads of tax offices in field 17. Moreover, if the taxpayer uses insurance under KRUS, he is obliged to declare in item 13 his willingness to continue using this option.
The information on liquidation is entered by the taxpayer in item 16 by selecting the square next to the title of the field and entering the date of ending the business.
When liquidating a business, an entrepreneur must not forget about the necessary settlements with the tax office in the field of VAT and income tax. For this purpose, a final physical inventory should be drawn up. The intention to create such an inventory should be reported by the taxpayer keeping the KPiR to the head of the competent tax office at least 7 days before it is made.
For VAT purposes, the entrepreneur recognizes in the physical inventory not only - traditionally - the value of the basic materials and commercial goods owned, but also the components of fixed assets on the acquisition of which VAT was deducted. The value of the inventory should be taken into account when preparing the last JPK_V7 file. If the input tax exceeds the value of the output tax, the taxpayer should apply for a refund - the office has up to 60 days to do so. After settling the last tax declaration, the entrepreneur is obliged to submit the VAT-Z form, which will be used to deregister him as an active VAT payer.
An inventory should also be created for income tax purposes. One should remember about a very important issue - if the taxpayer decides to dispose of the assets that were included in the inventory before the expiry of 6 years, counting from the first day of the month following the month of liquidation of the business, the funds obtained on this account will be considered income and will be subject to taxation. Only after 6 years have passed, the taxpayer can sell the company's property without taxing the revenues obtained on this account.
The liquidation of the activity also means the necessity to close the tax books. The documentation should be summarized on the day of termination of the activity. The resulting amounts should be taken into account when calculating the advance payment for income tax, and at the end of the tax year - in the annual tax return.
The entrepreneur should also not forget about the obligation to keep accounting records for at least five years from the date of liquidation of the enterprise. Failure to comply with this recommendation may have negative penal and fiscal consequences.
As you can see, the creation of the CEIDG-1 application significantly brought entrepreneurs closer to the vision of a "one stop shop". Thanks to it, the procedure related to the establishment, suspension, resumption, liquidation and introduction of changes in economic activity has been simplified.
In addition to the universality of the form, also several different methods of submitting the application - to choose from, and the possibility of going to any commune office for this purpose were facilitated by activities for the company.