An entry in CEIDG or the registration of a company in KRS is only the beginning. The entrepreneur then has several deadlines counted in days — usually from 7 to 21 — within which they must register the business with the tax office and ZUS, update data in CEIDG, and, for commercial companies, additionally settle PCC and report ultimate beneficial owners to the CRBR. Below is a practical to-do list for the first 30 days after setting up a business, separately for a sole proprietorship (JDG) and for a limited liability company (sp. z o.o.).
Business bank account and the choice of bank
Formally, neither an entrepreneur running a JDG nor the shareholders of a sp. z o.o. are required to open a separate bank account, but in practice one is essential. The business account is used to pay ZUS, VAT, PIT or CIT, to receive transfers from counterparties above PLN 15,000 and to handle the split payment mechanism. The account number must then be reported to the white list of VAT payers — without that, a counterparty paying the transfer will not be able to count it as a tax-deductible cost.
For a JDG the account number is reported by updating the CEIDG entry (form CEIDG-1). For a sp. z o.o. the account number is reported to the tax office on form NIP-8 (see below). Changing data in CEIDG is free and possible at any time.
ZUS registration — only for JDG, within the first 7 days
A person setting up a JDG is enrolled with ZUS automatically together with the CEIDG entry, but the choice of insurance code depends on the relief used. Three stages are available:
- Start-up relief — for the first 6 months you can skip social and Labour Fund contributions; only the health contribution is mandatory (code 05 40 — health insurance only).
- Preferential ZUS (small ZUS) — the next 24 months with social contributions calculated on 30% of the minimum wage (code 05 70 or 05 72).
- Mały ZUS Plus (Small ZUS Plus) — after preferential ZUS, contributions based on the previous year's income, provided revenue stays below PLN 120,000.
The notification on the appropriate form (ZUS ZUA for full contributions, ZUS ZZA for health only) must be filed within 7 days of starting the business. A sp. z o.o. itself is not subject to ZUS — contributions are paid only when the company hires employees or when the sole shareholder of a single-member sp. z o.o. is covered as a shareholder.
NIP-8 — identification notification for the company
A sp. z o.o. automatically receives a NIP and REGON number upon entry in KRS, but supplementary data (bank account, places of business, accounting office, contact details) must be reported on form NIP-8. The deadline is 21 days from the entry in KRS, or 7 days from the event if the company hires employees or registers as a ZUS contribution remitter. The form is filed with the tax office competent for the company's seat, on paper or electronically.
PCC-3 — tax on the articles of association
Signing the articles of a sp. z o.o. triggers an obligation to pay tax on civil-law transactions at a rate of 0.5% of the share capital, reduced by the costs of KRS entry and the announcement in the Court and Commercial Gazette (MSiG). The PCC-3 return must be filed and the tax paid within 14 days of signing the notarised articles, unless the company is set up in the S24 system — in that case the obligations are performed analogously, without a notary's involvement.
Example: the share capital is PLN 50,000 and set-up costs are PLN 650. Tax base: PLN 49,350. PCC tax: PLN 246.75. The PCC-3 return together with payment is filed with the tax office competent for the company's seat.
CRBR — notification of ultimate beneficial owners
Commercial-law companies (except public ones) must report to the Central Register of Ultimate Beneficial Owners the natural persons who actually control the company. The notification is filed within 14 business days of the KRS entry, electronically on the Ministry of Finance website, and requires a qualified electronic signature or a trusted profile. Failure to notify, a late notification or notification with errors can be penalised with up to PLN 1,000,000. The CRBR applies to companies, not to JDG.
VAT-R — registration for VAT and VAT-UE
Once sales begin, the taxpayer decides whether to use the turnover-based VAT exemption up to PLN 240,000 of annual turnover or to register straight away as an active VAT payer. Registration is made on form VAT-R — no later than the day before the first VAT-taxable sale. The turnover-based VAT exemption is not available, among others, to advisers (other than agricultural ones), lawyers and online sellers of electronics, cosmetics and car parts — this group must be an active VAT payer from the first transaction.
If the business buys or sells goods or services in the European Union, it additionally fills in part C.3 of the VAT-R form and registers as a VAT-UE taxpayer. The VAT-UE number (the "PL" prefix before the NIP) is then visible in the VIES system and is required, among others, to apply the 0% rate on intra-Community supply of goods.
Choosing the form of taxation in a JDG
A person running a JDG files a written statement on the chosen form of taxation — the final deadline is the 20th day of the month following the one in which the first business revenue arose (if that revenue arose in December, the statement may be filed by the end of that year). Three paths are available:
- general rules (scale of 12% and 32%) — with a PLN 30,000 tax-free amount and the PLN 120,000 threshold;
- flat tax 19% — without a tax-free amount and without the possibility of joint settlement with a spouse;
- ryczałt on recorded revenue — rates in the 2–17% range, depending on the type of services provided.
The form can only be changed once a year in subsequent years, so it is worth choosing deliberately from the outset — calculating revenue, costs and the health contribution in each option.
EORI number — only for trade in goods with non-EU countries
An EORI number (Economic Operators' Registration and Identification) is needed by companies that make customs declarations — importing or exporting goods outside the European Union, acting as a customs agent or filing Intrastat declarations. Registration is free of charge on the Electronic Services Platform of the Treasury and Customs (PUESC). A company trading only within the EU or providing services (without moving goods across a customs border) does not need an EORI number.
Accounting and the choice of accounting office
A JDG on general rules or the flat tax keeps a tax book of revenue and expenditure (KPiR); on ryczałt — a revenue record. A sp. z o.o. always keeps full accounting (accounting books) under the Accounting Act and files annual financial statements with KRS. It is worth deciding at once whether to keep the books in-house or to outsource them to an accounting office — the chosen office is included in the NIP-8 filing (sp. z o.o.) or the CEIDG update (JDG).
Checklist for the first 30 days
- Open a business bank account; have it added to the white list (automatically after a CEIDG or NIP-8 filing).
- Register with ZUS within 7 days (JDG) — choose the right relief and the ZUA/ZZA form.
- File NIP-8 within 21 days (sp. z o.o.) and pay PCC-3 within 14 days of signing the articles of association.
- Report ultimate beneficial owners to the CRBR within 14 business days (sp. z o.o.).
- Register for VAT (VAT-R, VAT-UE) — before the first taxable transaction.
- Choose the form of taxation (JDG) — by the 20th day of the month after the first revenue.
- If applicable — apply for an EORI number (PUESC) and a cash register.
- Sign a contract with an accounting office; agree on the flow of documents and deadlines.
How Good Balance helps
The Good Balance team walks clients through all the formalities right after setting up a business — from company or JDG registration, through filings with the tax office, ZUS and CRBR, to choosing the form of taxation and launching ongoing accounting services. We advise which of the obligations above actually apply to a given business and keep track of deadlines so that no filing is ever late.