Date 1 December 2014 the amendment of the National Court Register Act enters into force. According to the main assumptions of the amendment, entrepreneurs will be able to register companies more easily and faster.
As amended, the mode of broadcasting NIP and REGON numbers will be changed, which will be broadcast automatically after the entry in the National Court Register (hereinafter the ‘CRB’) Once an alert has been entered in the National Court Register, the information is to be transmitted to the Central Register of Entities – National Register of Taxpayers (NIP) and to the National Register of Official Entities of the National Economy (GUS).
Additional data will contain data that the entity is unable to predict before registration of the company in the KRS (e.g. bank account data). Submission of supplementary data will not prevent the start of the activity, which starts from the moment of entry into the KRS.
The assigned NIP and REGON numbers will then be transmitted by the system to the KRS, and their disclosure will be automatically, without a separate decision on the entry. According to the analyses carried out by the Ministry of Justice, the introduction of a change in this respect will reduce the registration process of the company from 25 days to 7 days.
However, according to the planned changes in time 21 days from the date of entry into the National Court Register, the entity shall be obliged to submit supplementary data to the competent tax office. The tax office will then forward these data to the Central Statistical Office and the Social Security Office.
Additional data will contain data that the entity is unable to predict before registration of the company in the KRS (e.g. bank account data). Submission of supplementary data will not prevent the start of the activity, which starts from the moment of entry into the KRS.
Another change will be the limitation to ten the number of entries of objects of activity (PKD) in the KRS. This does not mean that the company will be able to operate only in this respect, as the basis of the scope of the business will continue to be the content of the company's contract and the KRS will only be notified to ten the main activities. It is also worth noting that among these ten economic objects declared to the National Court Register, at least one should be specified at subclass level.
Yet one The amendment will introduce a two-step check on whether the entity actually exists. first the authority which will carry out the review is a registered court and in this case the provisions currently in force will not be amended. second, the authority entitled to control will be the head of the tax office who, like the court, will have the power to review the actual existence of the entity.
From a theoretical point of view, the amendment will contribute to simplifying the registration process for companies in the KRS, but the most important is how the registration system will work in practice after the changes have been made.