The Act of 26 June 2014 Amending the National Court Register Act and Certain Other Acts went into force on 1 December 2014. The amending act introduces major changes in the procedure for registration of firms in Poland under the “one-stop shop” rule.
Previously, the National Court Register served as a “post office,” distributing various enclosed registration forms to the relevant state offices. Now, under the amendments, only one application will be filed with the registry court. The data included in the application, such as the basic details of the entity, will automatically be forwarded, electronically, to the Central Register of Taxpayers (CRP-KEP) and the National Economic Register (REGON). Fundamental data will reach the Social Insurance Institution (ZUS) from the Central Register of Taxpayers. Data covered by the National Court Register entry will be binding on public administrative authorities.
Both the taxpayer identification number (NIP) and the statistical (REGON) number will be issued and entered in the IT system of the National Court Register automatically, immediately after the applicant’s details are entered in the IT systems of the relevant state offices.
Moreover, a company will no longer be required to submit to the tax office its articles of association or a document confirming its right to use premises for its registered office.
An important new feature introduced by the amending act is what is known as “supplementary data.” A newly registered business entity will be required to file a new form (NIP-8) containing supplementary data with the head of the tax office within 21 days after the entity is initially entered in the National Court Register, or in the case of changes in the supplementary data within 7 days of occurrence of the circumstances justifying the change. Consequently, from 1 December 2014, a single NIP-8 form replaces the forms previously filed in this respect (NIP-2, RG-1 and ZUS ZPA).
There are also major changes for enterprises in terms of listing the areas in which they do businesses—known as PKD codes (Polish Classification of Activities). Following the changes, an entity will be permitted to list no more than 10 PKD codes, with an indication of the prevailing activity at the level of a PKD subclass.
Moreover, all entities entered in the National Court Register will be required to submit changes with respect to their areas of business, to comply with the new statutory requirements for PKD codes, along with the first application they file for a change in data following 1 December 2014. This change does not require companies to amend their existing articles of association containing more than 10 PKD codes. Nor does it require new articles of association to be drafted so that they contain no more than 10 PKD codes.
If you require our assistance in this respect, please contact tax adviser and advocate Aleksandra Faderewska-Waszkiewicz (firstname.lastname@example.org).