USEFUL INFORMATION

Trzeci Urząd Skarbowy Warszawa-Śródmieście
ul. Lindleya 14
02-013 Warsaw

Contact:
tel.: +48 22 584 51 00 switchboard, +48 22 584 53 06 main office
fax.: + 48 22 625 50 06
e-mail: us1449@mz.mofnet.gov.pl

Urząd m.st. Warszawy
Dzielnica Śródmieście
ul. Senatorska 6/8
00-917 Warsaw

XII Wydział Gospodarczy Krajowego Rejestru Sądowego
ul. Czerniakowska 100
00-454 Warsaw
Information for visitors
tel. +48 22 44 00 691, +48 22 44 00 692
Opening hours (visitor service):
Monday: 8:30am-6:00pm
Tuesday - Friday: 8:30am-3:30pm
e-mail: XIIKRS@warszawa.sr.gov.pl
Revenue account:
55 1010 1010 0400 3522 3100 0000
National Bank of Poland
Court fees for applications are payable at the Court’s cash desk – in cash or court fee stamps – or by money transfer to the Court’s bank account indicated above. Payments for announcements in the Court and Economic Gazette are made at the Court’s cash desk – only in cash - or by money transfer to the Court’s bank account indicated above.

Documents:

1. in case of individuals:
   • ID card/passport of the individual
2. in case of a proxy of the future owner:
   • ID card/passport of the proxy
   • written power of attorney from the future entrepreneur (form of the notarial deed not required)

Elements of the agreement:

• date of conclusion of the agreement,
• details from the ID document,
• Tax ID No. of the entrepreneur,
• residence address of the entrepreneur, as declared,
• settlement period: monthly, semi-annual or annual,
• telephone number, correspondence address, e-mail address,,
• scope of services provided.

The business name of the company shall be included in the agreement after its registration in the Business Activity Central Register and Information Record (CEIDG).

Documents:

1. in case of natural persons being entrepreneurs:
   • ID card/passport of the person
2. in case of a proxy of the future entrepreneur:
   • ID card/passport of the proxy
   • • written power of attorney from the future entrepreneur (form of the notarial deed not required)

Required information:

• date of conclusion of the agreement,
• details from the ID document,
• Tax ID No. of the entrepreneur,
• residence address of the entrepreneur, as declared,
• settlement period: monthly, semi-annual or annual,
• telephone number, correspondence address, e-mail address,
• scope of services provided,
• details re: business activity from the entry to the Business Activity Central Register and Information Record.

Documents:

• articles of association in the form of the notarial deed,
• ID card/passport of the person(s) representing the company,
• resolution on appointment of the management board members, proxies (if the first appointment is not indicated in the notarial deed),
• written power of attorney for the person representing the company (in case of a one-man business, with one and the same member of the management board).

Elements of the agreement:

• date of conclusion of the agreement,
• details from the ID card/passport of the person(s) representing the company,
• company details from the notarial deed,
• residence address of the person(s) representing the company,
• contractual settlement period: monthly, semi-annual or annual,
• names of persons authorised to collect correspondence from the office,
• contact details: telephone number, correspondence address, e-mail address,
• scope of services executed in the agreement.

Documents:

• articles of association in the form of a printout from the S24 portal,
• ID card/passport of the person(s) representing the company,
• written power of attorney for the person representing the company (in case of a one-man business, with one and the same member of the management board).

Elements of the agreement:

• date of conclusion of the agreement,
• details from ID card/passport of the person(s) representing the company,
• company details from the articles of association,
• residence address of the person(s) representing the company,
• contractual settlement period: monthly, semi-annual or annual,
• contact details: telephone number, correspondence address, e-mail address,
• scope of services executed in the agreement.

Documents:

• printout from the National Court Register (to be printed in the office),
• Tax ID No. certificate (if not indicated in the printout from the National Court Register),
• Statistical No.(REGON) certificate (if not indicated in the printout from the National Court Register),
• ID card/passport of the person(s) representing the company,
• written power of attorney for the person representing the company (in case of a one-man business, with one and the same member of the management board).

Elements of the agreement:

• date of conclusion of the agreement,
• details from ID card/passport of the person(s) representing the company,
• details from the National Court Register printout (or Tax ID No./Statistical No. certificates),
• residence address of the person(s) representing the company,
• contractual settlement period: monthly, semi-annual or annual,
• names of persons authorised to collect correspondence from the office,
• contact details: telephone number, correspondence address, e-mail address,
• scope of services executed in the agreement.

A foundation, general and limited partnerships are established upon their entry into the National Court Register and only then a lease agreement can be signed. It is a different situation from limited liability or joint stock companies which are established upon signing the notarial deed. In these cases we are signing an agreement with a founder/a general partner/a limited partner to demonstrate the legal title to the premises and (upon entry into the National Court Register) we sign the lease agreement.

Required documents and information:

• depending on the type of a founder (natural person/company), analogous documents to the ones in case of a natural person or a limited liability company (see above),
• in case of limited or general partners, similar rules to those of a founder apply (see above).

The same documents as for the Polish company will be needed – i.e. an excerpt from the register of entrepreneurs of a given country and documents of persons authorised to represent the company indicated therein. In addition:

• a resolution on branch establishment in Poland,
• after branch registration in the National Court Register – a printout from the National Court Register.

LS Consulting & Management Sp. z o.o. signs an agreement with a foreign entrepreneur who based on this can make an entry into the National Court Register re: branch establishment.

Analogous documents to those for the Polish company will be needed – i.e. an excerpt from the register of entrepreneurs of a given country and documents of persons authorised to represent the company indicated therein.

Yes, it is. The lease agreement or the agreement for provision of services is required by the Tax Office when applications for Tax ID No., EU Tax ID No. and VAT No. certificates are submitted. However, it is worth remembering that before filing documents with the Tax Office the company should already have the Statistical No. (REGON) certificate. Thus, after registration of the company in the National Court Register (the procedure usually takes 1-2 business days) one should apply to the Main Statistical Office (GUS). We invite you to our office at any of the above stages to sign the lease agreement for the address or the office.

There are two ways of registration of a limited liability company:

1. Company registration via Internet (S24)
   Duration - theoretically 24h, in practice – 2-3 business days.
   Advantages:
   Such registration is:
   • faster (compared to a traditional way – in the notarial office – which takes approximately 2 weeks),
   • cheaper (possibility to avoid notarial fee – at least PLN 500-600);
   • more effective (control over the whole process – another 2 weeks saved because we collect the Statistical No. certificate and deal with the Tax Office ourselves).
   Disadvantages:
   • no classic articles of association of the company
   • no possibility to include own provisions in the articles of association of the company


2. Company registration through a notary
   Estimated waiting time for the full registration of the company:
   • preparation of articles of association + a visit will take 1 business day;
   • registration in the National Court Register takes approximately 5-10 business days;
   • Statistical No. certificate - 3 business days (within this period the National Court Register shall send the documents to the Main Statistical Office);
   • Tax Office - approximately 5-10 business days (Tax Office is waiting for documents from the National Court Register).
   We will receive the full set of the company’s documents after approximately a month.
   Advantages:
   • notarized articles of association;
   • possibility to include own provisions in the articles of association.
   Disadvantages:
   • registration costs (the whole procedure is more expensive by approximately PLN 500 (entire costs in case of the share capital in the amount of PLN 5000);
   • much longer waiting period for registration in the National Court Register;
   • no possibility to collect the Statistical No. certificate earlier;
   • no possibility to monitor the assignment of Tax ID No., EU Tax ID No. and VAT No. by the Tax Office.