Act of Law Patents

Polish Act of Law

Chapter 1

General provisions

Economic activities

Encompasses a broad range of pursuits including manufacturing, construction, commercial operations, service provision, and natural resource extraction. These activities must be characterized by their organized, professional, profit making and continuous nature.

Entrepreneur

Any natural person (human), legal entity, or organizational unit with legal capacity that independently conducts business.

Chapter 2

Rules for taking up and pursuit of economic activities

Entrepreneurs in Poland

Can begin their activities immediately after applying to the Central Register or the National Court Register unless specific permits or licenses are required.

NIP

Tax Identification Number.

All economic activities must:

Respect fair competition and consumer rights, and must adhere to regulations on safety, health, public morality, and environmental standards.

Goods placed on the Polish market must:

Include Polish-language labels or instructions, with sellers providing full company details, including company name, NIP and address.

Transactions of over 1500 EU

Need to be made using a bank account.

Chapter 4

Concessions and regulated economic activities

Definition of Concessions

Permits granted by the government which allow private organizations to carry out certain economic activities which typically are regulated for reasons such as public interest, safety, infrastructure, etc.

Regulated activities.

Activities which would require quality control and provision of relevant guidance due to their importance and potential impact on society and environment. (Weaponry, radiocomms, Casino and alcohol, Oil and natural resources, Transport, Postal Servicies)

Chapter 5

Business control of the entrepreneur

Inspections require:

Prior notification, proper authorization, adherence to scope, and informing entrepreneurs of their rights, with mandatory documentation in an audit book, which must be updated and provided upon request.

Number of inspections:

Only one inspection may be conducted at a time, with exceptions for criminal cases, safety threats, tax refunds, or EU law compliance.

Chapter 6:

Branches and representations of foreign entrepreneurs

Representative office:

Only for marketing purposes. Cannot produce or sell

Branch office:

Actual LLC. Open the whole business the country and does business according to the law. EJ. Samsung in Poland. They do the business.

Chapter 7:

Micro-entrepreneurs, small and medium-sized entrepreneurs:

MSME are defined

Based on employee count and financial thresholds, which determine eligibility for support.

Micro enterprises must be:

Less than 10 employees, annual turnover less than 2 million euros.

Small enterprises must be:

Less than 50 employees, annual turnover less than 10 million euros

Medium enterprises must be:

Less than 250 employees, annual turnover less than 50 million euros