Today, despite the functioning of the principle one the establishment window is still associated with many complications. third quarter 2014 will bring significant changes in this respect. The amendment of the National Court Register Act (hereinafter: the KRS Act) and some other laws will allow entrepreneurs to shorten the waiting time for the possibility to start their business.
Principle one window
Currently, according to content Article 19b The KRS Act, the entity subject to registration in the register of entrepreneurs of the KRS, shall, at the same time, submit forms of application – identification or updating applications – addressed to the Central Statistical Office, the head of the tax office and the Social Insurance Institution. The registration court is only to forward the above forms to the competent authorities for examination.
Functioning principle one the window allows only to establish the central place for the entrepreneur to submit together all the documentation on which to start business. However, determination one the place of submission of documents has not solved the problem of long waiting time for the possibility to start operations.
Positive Changes
Functioning principle one the window allows only to establish the central place for the entrepreneur to submit together all the documentation on which to start business.
As indicated in the explanatory memorandum to the government draft law amending the KRS Act and amending certain other laws (Print No. 2094), the amendment aims to eliminate the shortcomings of the current rule one a window by ensuring that the entrepreneur can start his business quickly, while minimising formalities.
In addition, the need to build up modern public administration and to exploit the potential of technological development. The amendment assumes that application of the principle one the window will cover a wider range of entities, i.e.
all entities entered in the register of entrepreneurs and entities outside the register of entrepreneurs. In addition, the amendments are intended to ensure that the entity subject to registration in the National Court Register is able to effectively conduct its activities immediately after the entry into the National Court Register.
This is to be ensured by exchanging data between the NRS and public administrations, both immediately after and after the entry into the register.
The entry in the records and the register, as well as the granting of the tax identifier and the REGON identification number to the entity, will automatically follow the transmission to the electronic systems where the relevant records are kept, of the data covered by the entry in the KRS.
For entities included in the KRS, the obligation to report identification data (the so-called registration obligation) for tax records, REGON register or ZUS records will only apply to the so-called supplementary data. Complementary data shall include information of less significant importance but necessary to carry out the tasks of the administrative bodies covered by the principle one a window (e.g. list of bank accounts, address of the place of storage of the accounting file or contact details).
The exception to the above-mentioned rules in the form of registration obligations on capital companies in the organisation should be borne in mind.
Limited liability company in the organization and joint stock company in the organization according to Article 14(4) The Freedom of Business Act enjoys the privilege of conducting business activities before obtaining an entry in the National Court Register.
If these entities decide to start their business activities before obtaining an alert in the National Court Register, they will be obliged to make an identification declaration to the competent tax office.
In conclusion, an entity entered in the KRS immediately after being entered in the register will also automatically obtain a tax NIP and REGON identification number, which means that it will at the same time be able to conduct its business.