The Act Of 2 July 2004, The Freedom Of Economic Activity

Original Language Title: USTAWA z dnia 2 lipca 2004 r. o swobodzie działalności gospodarczej

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Chapter 1 General provisions Article. 1. [range] Act governs the making, execution and termination of the economic activity on the territory of the Republic of Poland and the tasks of the authorities in this regard.

Article. 2. [the concept of business] business is manufacturing activity takes, constructional, commercial, services and search for, identify and extract minerals from deposits, as well as a professional activity, carried out in an organized manner and continuous.

Article. 2A. [the correct application of the rules] To economic activity: construction, trade and services, and professional activity of providing services shall apply mutatis mutandis the provisions of article 4. 5, the provisions of Chapter 2 and 3 of the Act of 4 March 2010 for the provision of services on the territory of the Republic of Poland (Journal of laws No. 47, item 278, as amended).

Article. 3. the [exclusion of application of the provisions of the Act] the provisions of the Act do not apply to the manufacturing activities in the agricultural sector in the field of agricultural crops and farming and animal husbandry, gardening, vegetable growing, forestry and inland fisheries, as well as rent by the farmers selling home and meals, rooms provide in agricultural holdings of other services connected with the stay of the tourists and wine by producers who are farmers wyrabiającymi less than 100 hectolitres of wine during the marketing year referred to in article 1. 17 paragraph 1. 3 of the Act of 12 May 2011 on the product and the bottling of wine products, the marketing of these products and the organisation of the market in wine (OJ No. 120, item 690 and # 171, poz. 1016).

Article. 4. [the definition of entrepreneur] 1. An entrepreneur within the meaning of the Act is a natural person, a legal person or an organizational unit not a legal person, which separate the law recognizes the legal capacity-implementing economic activities in their own name.

2. entrepreneurs shall be deemed to be also associates a partnership to the extent carried out by these economic activities.

Article. 5. [Definitions] used in this Act shall mean: 1) the concession authority – public administration body authorized under the Act to grant, deny, grant, changing and revoking operating licences;

2) a foreign person: a) a natural person having the citizenship of Polish, b) a legal person established abroad, c) organizational unit who is not a legal entity possessing the legal capacity, established abroad;

3) entrepreneur foreign foreign person exercising an economic activity abroad and Polish citizen performing their activities abroad;

4) branch-extracted and organizationally part of the economic activity that is performed by the trader outside the headquarters of the trader or their principal place of business;

5) adjustable-economic activity, which requires the execution of the specific conditions, provided for by law;

6) the competent authority is competent in matters of making, execution or termination of the economic activity of the public administration, local government and other public authority;

7) overriding public interest – an overriding public interest within the meaning of article 3. 2. 1 paragraph 7 of the law of 4 March 2010 on the provision of services on the territory of the Republic of Poland.

Article. 6. [the freedom of economic activity] 1. Making, execution and termination of the economic activity is free for all on an equal footing, in compliance with the conditions provided for by law.

2. The competent authority may require or make its decision on the take, and the end of economic activity by the person concerned compliance by its additional conditions, in particular, on the submission of documents or the disclosure of data, unexpected.

3. the competent authority, with the exception of the Court, may not require or make their decisions on the take, or termination of the business of the submission of the documents in the form of the original, a certified copy or as a certified translation, unless such an obligation is provided for by the provisions of special laws in view of the overriding public interest or with the directly applicable provisions of Community law or ratified international agreements.

Article. 7. [public aid for entrepreneurs] the State grants the operators of public aid on the terms and in the forms specified in separate regulations, with due regard to the principles of equality and competition.

Article. 8. [to support the development of entrepreneurship] 1. Public authorities shall support the development of entrepreneurship, creating favorable conditions for the taking up and pursuit of the economic activity, in particular to support micro, small and medium-sized enterprises.

2. Public administration bodies, which implement assistance programmes within the meaning of the provisions of the procedure in matters of State aid, shall transmit by electronic means information about the conditions and forms of assistance to entrepreneurs to the Polish Agency for enterprise development, which it collects and makes available on the Web site.

3. The information referred to in paragraph 1. 2, shall be submitted within 30 days from the date of the establishment of an aid scheme, not later than 14 days before the scheduled date for the submission of aid applications.

Article. 9. [rules of operation of the bodies in the field of supervision and control] in carrying out its tasks, in particular in the field of supervision and control, the competent authority shall act only on the basis and within the limits of the law, while respecting the legitimate interests of the entrepreneur.

Article. 9A. [the requirements necessary for the taking up and pursuit of business activities on the territory of the Republic of Poland] the competent authority, when assessing the requirements necessary for the taking up and pursuit of business activities on the territory of the Republic of Poland shall be considered fulfilled the requirements that a trader established in the territory of one of the countries referred to in article 1. 13 paragraph 1. 1, to the territory of that Member State to take up or pursue an economic activity, in particular recognises certificates, certificate or other evidence issued by the competent authority of the Member State referred to in article 1. 13 paragraph 1. 1, that confirm the conditions take the establishment.

Article. 9B. [recognition of professional liability insurance and guarantees] the competent authority considers professional liability insurance and guarantees issued in the Member States referred to in article 1. 13 paragraph 1. 1, in so far as they fulfil the conditions laid down in the provisions of a separate set.

Article. 10. [Written interpretation as to the scope and manner of the application of the provisions of] 1. The trader may submit to the competent authority of the public administration or State organizational unit request for a written interpretation as to the scope and manner of the application of the provisions, which shows the trader's obligation to provide tribute and social insurance contributions or health in the individual case.

2. The request for interpretation may be occurring facts or future events.

3. The trader in the request for interpretation is obliged to present the facts or future event and their own position in the case.

4. the request for an interpretation also contains: 1) company trader;

2) designation and address or place of residence and address of the trader;

3) taxpayer identification number (Tin);

4) number in the register of entrepreneurs in the national court register or in the records of commercial activities;

5) mailing address if it is different than the address of the registered office or the address of the trader.

5. grant of interpretation takes place by way of the decision against which the appeal. The interpretation contains an indication of the correct position on and the reasons for and details of the right to appeal.

6. The request for interpretation is subject to a fee of $40, which must be paid within 7 days from the date of submission of the application. In the event of non-payment of the fee within the application is left unexamined.

7. in the event of one of the request for the interpretation of the distinct facts or events the future gets a fee from each submitted in the application specific facts or events of the future.

8. The fee referred to in paragraph 1. 6 and 7, is revenue of the State budget, the national health fund or unit of local government.

9. a from the request referred to in paragraph 1. 1, shall be paid into the account of the public administration body or State organizational unit, relevant to the issue of interpretation of or, if there is such a possibility, with cash in hand of this body or entity.

Article. 10A. [binding interpretation] 1. Interpretation of seems to without undue delay, but not later than 30 days from the date of receipt by the public authority or the State organizational unit complete and paid application. In the event any interpretation within the time limit, it is considered that on the day following the day on which the deadline issue interpretation was released on interpretation of declaring the correctness of the position trader presented in the request for interpretation.


2. interpretation is not binding on the trader, however, the trader may not be charged any tributary, administrative sanctions, financial or penalties, in so far as it applied to the received interpretation.

3. Interpretation is binding on the public authorities or State-owned organizational units relevant for the trader and may be amended only by way of which the proceedings are resumed. Does not change the interpretation, as a result of which there have been irreversible legal consequences.

4. the principles and provision of the interpretation of the provisions of the tax law is governed by the law of 29 August 1997 – tax (Dz.u. of 2012.749, as amended).

Article. 11. [handling of Business Affairs] 1. The competent authority is obliged to indigenous entrepreneurs without undue delay.

2. the competent authority may not refuse to accept letters and requests of incomplete or require any documents that need to submit or submission does not result directly from the law.

3. the competent authority shall, by accepting the proposal, immediately confirms its acceptance.

4. confirmation includes: 1) an indication of the date of effect and the time limit for the examination of the application;

2) notice of the remedies available to the trader remedies;

3) information about the permissions under paragraph. 9.5. If you find the need to supplement the application deadline for the examination of the application shall run from the date of the impact of the completed application.

6. the terms and supplement letters and proposals referred to in paragraph 1. 2, and dates of the things matters arising out of these letters and proposals determine separate rules.

7. the time of the examination of the application may be extended only once. Extension of the deadline, the request may not exceed two months.

8. the competent authority is obliged to inform you of the extension before the expiry of the examination of the application specified in the confirmation of receipt of the request.

9. If the authority does not consider the application within the time limit, it is considered that issued the decision in accordance with the request of the trader, unless the provisions of the set of distinct due to the overriding public interest otherwise.

Article. 12. [Interact with organisations and local professional and trade] by doing their jobs, public administration bodies interact with the employers ' organizations, workers ' organizations, business organisations and the professional and trade authorities.

Article. 13. [foreign Entrepreneurs] 1. Foreign persons from Member States of the European Union, the Member States of the European Free Trade Association (EFTA) parties to the agreement on the European economic area and foreign people from the States not party to the agreement on the European economic area, which may benefit from the freedom of establishment on the basis of the agreements concluded by those Member States of the European Union and its Member States, may take and perform economic activities on the same basis How to Polish citizens.

1a. (repealed).

2. Nationals of other States than those mentioned in paragraph 1. 1:1) in the Republic of Poland: a) a permanent residence permit, (b)) the long-term resident of the European Union, c) temporary residence permit granted in connection with the fact, referred to in article 1. 144, or art. 159 paragraph 1. 1, with the exception of the circumstances referred to in paragraph 1. 1 (1) (a). (a) to (d), art. 186 paragraph 1. 1 paragraphs 3 and 4 of the Act of 12 December 2013. the Aliens ' (OJ, item 1650), d) temporary residence permit granted to the przybywającemu on the territory of the Republic of Poland or residing in that territory in order to connect with your family a member of the family, within the meaning of article 3. 159 paragraph 1. 3 and 4 of the Act of 12 December 2013. aliens, persons referred to in point (a). a, b, e and f, e) refugee status, subsidiary protection) f, g) permit on humanitarian grounds or a consent for tolerated stay, h) a temporary residence permit and are unmarried, with Polish citizen residing on the territory of the Republic of Poland, i) a temporary residence permit in order to carry out economic activity, due to the continuation of already of economic activity on the basis of the entry in the COMPANY REGISTRATION CERTIFICATE , 2) use in the Republic of Poland with temporary protection, 3) in possession of a valid Card pole, 4) are members of the family, within the meaning of article 3. 2 section 4 of the Act of 14 July 2006, at the entrance to the territory of the Republic of Poland, stay at and departure from the territory of nationals of the Member States of the European Union and members of their families (Journal of laws No. 144, item. 1043, as amended), dołączającymi to the nationals referred to in paragraph 1. 1, or who are with them – they can take and perform economic activities on the territory of the Republic of Poland on the same basis as Polish citizens.

2A. the nationals of other States than those mentioned in paragraph 1. 1 who are residing on the territory of the Republic of Poland on the basis of article. paragraph 108. 1 paragraph 2 or article. 206 paragraph 2. 1 paragraph 2 of the Act of 12 December 2013. aliens or based on the travel document, which confirms stamp fingerprint submission of an application for a residence permit for a long-term resident of the European Union, if immediately before the application for an authorisation for temporary stay, permanent residence permit or a residence permit for a long-term resident of the European Union are entitled to take up and pursue economic activities on the basis of paragraph 1. 2 (1) (a). (c), (d) and (h), may take and perform economic activities on the territory of the Republic of Poland on the same basis as Polish citizens.

3. Foreign Persons other than those mentioned in paragraph 1. 1-2a have the right to take up and pursue economic activities solely in the form of company: limited partnership, limited partnerships, limited liability companies and joint-stock company, as well as to accede to such companies and taking up or acquire their shares, unless an international agreement provides otherwise.

4. a member of the family, within the meaning of article 3. 159 paragraph 1. 3 of the Act of 12 December 2013 on foreigners, foreign persons, to which international agreements referred to in paragraph 1. 3, holding a temporary residence permit, may take and perform economic activities on the same basis as those people abroad.

5. a member of the family, within the meaning of article 3. 159 paragraph 1. 3 of the Act of 12 December 2013. aliens with a temporary residence permit granted in connection with arriving on the territory of the Republic of Poland or being on this territory for the purpose of family reunification, can make and perform an economic activity to the same extent as foreigners who hold a temporary residence permit and carry out economic activity on the basis of the entry in the register of economic activities carried out on the basis of reciprocity.

Article. 13A. [Conversion in capital company] entrepreneur, who is a natural person pursuing an economic activity in their own name, can be transformed into a capital company on the principles set out in the provisions of the law of 15 September 2000-commercial code (Journal of laws No. 94, item 1037, as amended).



Chapter 2 rules for the taking up and pursuit of the business of Art. 14. [Taking business] 1. The trader can take the business at the date of the application for entry in the central registration and information about business or after entry into the register of entrepreneurs in the national court register.

2. The entry in the register shall be subject to the entrepreneurs who are natural persons.

3. The entrepreneur has the right in the application for entry in the central registration and information about business activities determine the later day take economic activity than the day of submission of the application.

4. Company, your organization may take economic activity before entry into the register of entrepreneurs.

5. The provisions of paragraph 1. 1 shall not apply where the Act make taking and executing business from the obligation to obtain the concession by the trader or the authorisation referred to in article 2. 75.6. In the case of entrepreneurs who are natural persons carrying out economic activity involving the obligation to obtain the trader's entry in the register of activities regulated, shall apply the provision of article. 65 paragraph 1. 3.7. Rules for entry into the register of entrepreneurs determine separate rules.

Article. 14A. [Suspension of establishment] 1. Trader niezatrudniający employees may suspend the execution of the business for the period from 30 days to 24 months subject to the provisions of paragraph 2. 1a. 1a. If the period of suspension of the establishment only covers the full month of January of the calendar year, for a minimum period of establishment shall be the number of days of the month February per calendar year.

1B. The period of suspension of establishment can be marked in days, months or months and days.


1 c. For the calculation of the period of suspension of establishment shall apply the provisions of the code of administrative procedure.

1 d. the trader niezatrudniający workers engaged in an economic activity for a period of at least 6 months may suspend the execution of the business for a period of up to 3 years in order to exercise personal custody of the child, not longer than until the age of 5 and, in the case of a child who, because of Health confirmed the judgment of disability or disabilities require personal care people established , for a period of up to 6 years, but not longer than until the child 18 years of age.

1E. The powers referred to in paragraph 1. 1 d, the trader can use once in whole or in no more than 4 parts.

2. in the case of establishment in the form of civil suspension of establishment is effective provided her suspension by all shareholders.

2A. The trader engaged in an economic activity as a partner in more than one civil company may suspend the exercise of an economic activity in one or more of such companies. The provisions of paragraph 1. 2 and paragraphs 1 and 2. 3-7 shall apply mutatis mutandis.

2B. The trader engaged in an economic activity in a variety of legal forms may suspend the execution of the business in one of these forms. The provisions of paragraph 1. 3-7 applies to suspended forms of economic activity.

3. During the period of suspension of establishment the trader can not perform economic activities and achieve current income from non-agricultural economic activities.

4. During the period of suspension of establishment entrepreneur: 1) has the right to perform any steps necessary to preserve or secure sources of income;

2) has the right to receive or the obligation to regulate the obligations, arising before the date of suspension of the exercise of economic activity;

3) has the right to dispose of their own assets and equipment;

4) has the right or obligation to participate in court proceedings, tax proceedings and administrative related to economic activities carried out before the suspension of the exercise of economic activity;

5) performs any obligations prescribed by law;

6) has the right to achieve financial income, also from activities carried out before the suspension of the exercise of economic activity;

7) may be subject to control under the conditions laid down for carrying out an economic activity.

5. The suspension of the exercise of economic activity and resume execution of the business is at the request of the operator.

6. The period of suspension of establishment begins from the date indicated in the application for registration information on the suspension of establishment, no earlier than the date of filing of the application, and continues until the date of submission of the application for registration information to resume the practice of commercial activities, or to the date indicated in the application, which may not be earlier than the day of submission of the application.

7. In relation to the obligations of a special fund under public law the suspension of establishment has legal effects from the day on which the suspension of establishment, to the day preceding the day of the resumption of the exercise of economic activities.

8. reporting of information about the suspension of the exercise of economic activities and to resume the practice of commercial activities, in the case of businesses subject to the entry into the national court register is based on the provisions of the national court register.

Article. 15. (repealed).

Article. 16. [obligation to use the NIP] 1. The trader entered into the register of entrepreneurs or records shall include in the written statements, in the scope of their activities to designated persons and bodies, tax identification number (NIP) and use this number in legal transactions.

2. the obligation referred to in paragraph 1. 1, without prejudice to the obligations laid down in the specific rules.

3. identification of the entrepreneurs in the various official registers is based on tax identification number (Tin).

Article. 17. [Rules of establishment] the trader carries out an economic activity on the principles of fair competition and respect for morality and the legitimate interests of consumers.

Article. 18. [obligation to comply with the conditions of establishment] the entrepreneur is obliged to comply with certain laws and the procedures for the exercise of an economic activity, in particular for the protection against the risk of life, human health and public morals, as well as the protection of the environment.

Article. 19. [professional Permissions] If special provisions impose the obligation to have the appropriate permissions on the performance of a particular type of business, the entrepreneur is obliged to ensure that the steps in the course of business are carried out directly by the person with possession of such powers.

Article. 20. [Obligations of the entrepreneur implementing the goods on the market in the territory of Poland] 1. The entrepreneur implementing the goods on the market in the territory of the Republic of Poland is obliged to display on the product, its packaging, the label instructions or to provide other, customary way, written information in the language of the Polish: 1) specifying the company manufacturer within the meaning of article 3. 3 paragraph 2 of the Act of 12 December 2003 of general product safety (Journal of laws No. 229, item 2275, as amended) and its address, and also the seat of the manufacturer if it is established outside the territory of the Member States of the European Union and the Member States of the European Free Trade Association (EFTA) parties to the agreement on the European economic area;

2) allowing the identification of the goods, unless the purpose of the item is obvious.

2. the provision of paragraph 1. 1 does not apply to goods in respect of which the provisions of a separate detail regulate the labelling obligations.

3. the provision of paragraph 1. 1 does not apply to foodstuffs within the meaning of Regulation (EC) No 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the General principles and requirements of food law, establishing the European food safety authority. Food safety and laying down procedures in matters of food safety (OJ. EU L 31 of 01.02.2002, p. 1; Oj. EU Polish Special Edition, chapter. 15, vol. 6, p. 463 et seq., as amended. d.).

4. the provision of paragraph 1. 1 does not apply to products within the meaning of the provisions of the Act of 20 May 2010 on medical devices (OJ No 107, item 679 and 2011. No 102, item 586 and # 113, item 657).

Article. 21. [direct sales or distance sales-identifying entrepreneurs] if the entrepreneur offers goods or services for direct sales or distance sales through mass media, networks or printed bezadresowych, he is obliged to give the offer at least the following data: 1) trader;

2) tax identification number (Tin);

3) headquarters and address of the trader.

Article. 22. [Making or accepting payments through the bank account of an entrepreneur] 1. Making or receiving payments related to the economic activities carried out via a bank account of the entrepreneur in each case: 1) a party to a transaction with the payment, is another entrepreneur and 2) one-time transaction value, regardless of the number of payment hereunder, exceed the equivalent of 15 000 euros converted to gold, according to the average exchange rate of foreign currencies issued by the Polish National Bank on the last day of the month preceding the month where the transaction.

2. The entrepreneur who is a member of the cooperative credit unions may implement the obligation referred to in paragraph 1. 1 through calculus in this cooperative box office credit unions.

3. (repealed).



Chapter 2a of the contact point of the Article. 22A. [operation and tasks of the contact point] 1. The competent Minister of the economy leads the contact point.

2. the task of the contact point is: 1) allowing the completion of the procedures for taking, the performance and the end of economic activity on the territory of the Republic of Poland;

2) providing information referred to in article 1. 22B. 22d. 3. Point of contact allows you to submit by electronic means to the competent authorities of the applications, statement or notification required to take, or the end of the business and the recognition of professional qualifications.

4. Contact point does not lead advice in individual cases.

5. Point of contact is conducted through the website, hereinafter referred to as the "site point of contact".


6. transfer of data between the point of contact and the competent authorities are made through the electronic platform of government services or electronic boxes feeding rollers of the competent authorities or other electronic systems allowing access to judicial records.

Article. 22B. [access to information] 1. Point of contact provides access to information about: 1) procedures and formalities required for the making, performance or termination of business activities on the territory of the Republic of Poland;

2) the General principles of the provision of services in the Member States referred to in article 1. 13 paragraph 1. 1, in particular in the field of consumer protection;

3) the contact details of the competent authorities, together with an indication of the extent of their competence;

4) ways and conditions for access to public records and public databases relating to business and entrepreneurs;

5) remedies in the event of a dispute between the competent authority and a trader or a consumer, between a trader and a consumer and business-to-business;

6) issued or drawn up by the competent authorities of the explanations as regards the provisions relating to the making, execution and completion of the business;

7) the contact details of associations and organisations that can give practical assistance to businesses or consumers;

8) the rights and obligations of workers and employers.

2. the competent authorities shall ensure the completeness and timeliness of the information referred to in paragraph 1. 1 paragraphs 1-6 and 8.

3. The information referred to in paragraph 1. 1, are provided in a way that is understandable and comprehensive.

4. the data referred to in paragraph 1. 1 paragraph 7, are posted on the Internet site focal point at the request of associations and organizations.

Article. 22 c [Implementation matters relating to the taking-up, implementation and completion of business] 1. The competent authorities allow through the contact point of the implementation issues related to the taking, the performance and the end of the business, with the exception of the review procedures.

2. Contact point passes the received documents to the competent authorities without delay, no later than the next business day after they are received.

3. the competent authorities shall adopt in electronic form all the documents submitted in the contact point referred to in article 1. 22A paragraph 2. 3. In this case the period settlement by the competent authority begins on the working day following the date of receipt of the application to the contact point.

4. the competent authority shall respond immediately, but no later than within 7 working days, to requests for information, referred to in article 1. 22B paragraph. 1. In the case of matters that require consultation with the other competent authorities, this time limit may be extended up to 14 working days. If the request is invalid, unreasonable, or contains deficiencies, the competent authority shall immediately inform the applicant.

5. the provision of paragraph 1. 1 does not apply to the inspection of premises, equipment control, physical checking of business by the entrepreneur.

6. the competent authority does not guarantee the integrity of the entrepreneur and his staff.

Article. 22d. [information on the rules governing the provision of services outside the territory of the Republic of Poland] 1. In order to allow to obtain information on the rules governing the provision of services outside the territory of the Republic of Poland, the point of contact via the website contact point provides information about the addresses of the Web pages of the contact points in other Member States.

2. The information and materials made available through the Internet site focal point can be developed and made available in languages other than Polish language.

Article. 22e. [obligation to provide an opportunity for the implementation of the powers or duties by means of electronic communication] whenever the existing provisions give rights or impose obligations related to economic activities, the competent authorities are required to ensure their implementation by means of electronic communication.

Article. 22F [Delegation], the Council of Ministers may specify, by regulation, the detailed terms and conditions of the cooperation of the competent authorities to the extent necessary for the performance of the tasks of the contact point, having regard to the specific in the law tasks the contact point and the need to ensure the proper flow of data and information between those authorities.



Chapter 3 the central records and Information about business Art. 23. [the central records and Information about business] 1. Creates a central records and information on economic activities, hereinafter referred to as the "COMPANY REGISTRATION CERTIFICATE".

2. COMPANY REGISTRATION CERTIFICATE carries on it the competent minister of the economy.

3. the task of the COMPANY REGISTRATION CERTIFICATE is: 1) check-in entrepreneurs who are natural persons;

2) share information about companies and other entities to the extent specified in the Act;

3) allowing access to free data provided by the Central Information Division of the national court register;

4) determine the date and scope of the changes to the entries in the COMPANY REGISTRATION CERTIFICATE and applying them.

Article. 24 [transfer of data and information to the COMPANY REGISTRATION CERTIFICATE] 1. The transmission of data and information to the COMPANY REGISTRATION CERTIFICATE, and the transmission of data and information of the COMPANY REGISTRATION CERTIFICATE is done through government services or otherwise, the means of electronic communication.

2. applications for entry to the COMPANY REGISTRATION CERTIFICATE, information and other data are transmitted to the COMPANY REGISTRATION CERTIFICATE via the electronic forms provided on the website of the COMPANY REGISTRATION CERTIFICATE, in the Bulletin of public information the Minister responsible for the economy and on the electronic platform of government services.

3. Patterns of applications referred to in paragraph 1. 2, shall be provided in electronic public administration services platform.

Article. 25. [subject to registration COMPANY REGISTRATION CERTIFICATE] 1. Entry to the COMPANY REGISTRATION CERTIFICATE shall be subject to: 1), entrepreneur and his social security number, if available;

1A) date of birth of the trader;

2) identification number REGON trader, if it has;

3) taxpayer identification number (Tin);

4) information about the nationality of Polish entrepreneurs, in so far as such has, and other obywatelstwach trader;

5) the designation of the place of residence and address of the trader, the address for service trader and addresses, under which the economic activity is performed, including the address of the principal place of business and the branch, if it was created; These data are consistent with the Code adopted in the National Journal of the territorial country, as in the case in question;

6) electronic mail address of the trader and his website, unless the trader has such and reported this information in the application for entry to the COMPANY REGISTRATION CERTIFICATE;

7) start date of establishment;

8) specify the items performed economic activity, in accordance with the Polish classification of activities (PKD);

9) information on the existence or termination of marriage material commonality;

10) tax identification number (NIP) and the identification number of the REGON civil partnerships, if the entrepreneur has entered into an agreement of such companies;

11) the agent authorized to hear entrepreneurs, together with an indication of the range of issues that includes a power of Attorney, unless the trader has given power of Attorney and reported about his award in the application for entry to the COMPANY REGISTRATION CERTIFICATE;

12) information to suspend and resume the practice of commercial activities;

13) information on the restriction or loss of legal capacity and the establishment of guardianship or custody;

14) information about the Declaration of insolvency with the possibility of the conclusion of the agreement, bankruptcy involving liquidation of the debtor's assets, the provisions of the Declaration of insolvency with the possibility of the conclusion of the bankruptcy involving liquidation of the debtor's assets and completion of this procedure;

15) information on initiation of reorganisation proceedings;

15A) information on conversion of an entrepreneur who is a natural person pursuing an economic activity in their own name in the single-a capital company;

16) information on the prohibition of the activity;

17) information on the prohibition of the exercise of a particular profession, whose execution by the entrepreneur is subject to registration in a COMPANY REGISTRATION CERTIFICATE;

18) information on the prohibition of activities relating to education, treatment, education of minors or the care of them;

19) information about the deletion of an entry in the COMPANY REGISTRATION CERTIFICATE.

2. the data referred to in paragraph 1. 1 paragraph 11, include your name or company representative, and with the relevant information referred to in paragraph 1. 1 paragraphs 1, 1a and 3-6.

3. Entry to the COMPANY REGISTRATION CERTIFICATE is the introduction of an electronic system of data subject to entry. Entry is made when posting the data in the COMPANY REGISTRATION CERTIFICATE, no later than the next working day after the date of the impact to the COMPANY REGISTRATION CERTIFICATE of the proposal, subject to article 8. 27 paragraph. 1.4. Entry to the COMPANY REGISTRATION CERTIFICATE shall be made on request, unless special provision provides for the entry of the Office. Entry to the COMPANY REGISTRATION CERTIFICATE is also the deletion or change the entry.

5. An integral part of the application for entry to the COMPANY REGISTRATION CERTIFICATE request: 1) an entry or change an entry in the national register of official entities of the national economy (REGON);


2) identification or updating referred to in the provisions of the rules and the identification of taxpayers and payers;

3) payer contributions or change it within the meaning of the social security system or filing a declaration of continuation of social insurance of farmers within the meaning of the provisions on social insurance of farmers;

4) the adoption of a declaration of choice by the trader of any form of taxation the income tax from individuals or application for taxation in the form of a card.

5a. the application for entry into the COMPANY REGISTRATION CERTIFICATE, the trader may include registration or update referred to in the provisions of goods and services tax.

6. (repealed).

7. Together with the application for entry into the COMPANY REGISTRATION CERTIFICATE consists of a statement about the lack of sentences – to the person to whom the entry relates-the prohibitions referred to in paragraph 1. 1 paragraphs 16 to 18, under pain of criminal liability for submitting a false statement.

Article. 25A. [exclusion of application of the provision of article 33 § 3 of the code of administrative procedure] 1. If the data has been entered COMPANY REGISTRATION CERTIFICATE referred to in article 1. 25 paragraph 2. 1 paragraph 11, to demonstrate before the public authority authority to pursue the case on behalf of the trader does not apply the provision of article. 33 § 3 of the code of administrative procedure.

2. In the case referred to in paragraph 1. 1, the body of public administration with the Office confirms in the COMPANY REGISTRATION CERTIFICATE authorization to pursue the case on behalf of the trader.

3. The provisions of paragraph 1. 2 shall not apply in cases under the Act of 29 August 1997 – tax and the law of 28 September 1991 on the control of stamp duty (OJ of 2011 # 41, item 214, as amended).

Article. 26. [the application for entry into the COMPANY REGISTRATION CERTIFICATE] 1. A natural person shall submit an application for entry in the COMPANY REGISTRATION CERTIFICATE via the electronic form available on the website of the COMPANY REGISTRATION CERTIFICATE, in the Bulletin of public information the Minister responsible for the economy and through the electronic platform of government services. Electronic system COMPANY REGISTRATION CERTIFICATE shall send the applicant to the designated email address for confirmation of submission of the application.

2. The application for entry into the COMPANY REGISTRATION CERTIFICATE can also be made on a form corresponding to the form referred to in paragraph 1. 1, selected by the Office of the municipality: 1) in person or 2) posted by registered mail.

3. the authority of the municipality confirms the identity of the applicant making the request referred to in paragraph 1. 2, paragraph 1, and acknowledge the applicant, against a receipt, the receipt of the application.

4. the authority of the municipality converts the request referred to in paragraph 1. 2, in the form of an electronic document, it provides electronic signature verified by using a qualified certificate, while maintaining the principles provided for in the legislation of electronic signature, or shall be signed by the signature of a confirmed trusted profile ePUAP, or signs the otherwise accepted by the system of COMPANY REGISTRATION CERTIFICATE that uniquely identifies the submitter's proposal and its message and send to the COMPANY REGISTRATION CERTIFICATE no later than the following working day from the date of its receipt.

4A. where the activities referred to in paragraph 1. 4, carry out authorized personnel, authority of the municipality is obliged to immediately communicate to COMPANY REGISTRATION CERTIFICATE of the names of these people.

5. the request in the form of an electronic document and paper and documentation associated with the subject of backup, for a period of 10 years from the entry. Archiving shall, respectively, the municipalities and the competent minister of the economy. The application and documentation shall not apply the provisions on the National Archive resource and archives.

6. The clearance, transfer and destruction by the municipalities of applications for entry in the COMPANY REGISTRATION CERTIFICATE is requested from the scope of the Government.

7. the persons referred to in article 1. 13 paragraph 1. 2, 4 and 5, together with the application shall submit the data of a document confirming the status referred to in those provisions, in particular the release date and signature of the document, and an indication of the authority that issued it, or submit to the Office of the municipality to inspect the original document.

Article. 27. [the correctness of the application] 1. Entry to the COMPANY REGISTRATION CERTIFICATE shall be made if the application is filed by a person qualified and is correct.

2. the application invalid this application: 1) that does not contain the data referred to in article 1. 25 paragraph 2. 1 and 5, or 2) (repealed) (3)) of the activities not covered by the provisions of the Act, or 4) made by the person in respect of whom the legally held prohibition on doing business, or 5) on the people already entered in the COMPANY REGISTRATION CERTIFICATE, or 5a) which has a statement, referred to in article 2. 25 paragraph 2. 7, or 6) unsigned.

3. If the application referred to in article 1. 26 paragraph. 1 is incorrect, the electronic system COMPANY REGISTRATION CERTIFICATE shall inform without delay the applicant about the correctness of this conclusion.

4. If a request as specified in article 4. 26 paragraph. 2 is incorrect, the authority of the municipality immediately calls to correct or supplement the application, indicating the failure, within 7 working days, under pain of leaving the application without recognition.

5. COMPANY REGISTRATION CERTIFICATE uses the information contained in the public registers are available in electronic form in a range of data covered by the application for registration to the COMPANY REGISTRATION CERTIFICATE, in particular in order to verify the data entered in the COMPANY REGISTRATION CERTIFICATE.

6. in the case when the trader does not have a social security number, it turns out the authorised employee municipal passport or another document confirming his identity and citizenship.

7. Application for entry to the COMPANY REGISTRATION CERTIFICATE submitted as specified in article 4. 26 paragraph. 1 shall bear an electronic signature, verified by using a qualified certificate, while maintaining the principles provided for in the legislation of electronic signature or signed signature confirmed profile trusted ePUAP, or signed otherwise accepted by the system of COMPANY REGISTRATION CERTIFICATE that allows a clear identification of the applicant and the time of its submission.

8. Application for entry to the COMPANY REGISTRATION CERTIFICATE submitted as specified in article 4. 26 paragraph. 2 paragraph 1 shall bear hand signature of the applicant.

9. Application for entry to the COMPANY REGISTRATION CERTIFICATE submitted as specified in article 4. 26 paragraph. 2 paragraph 2 shall bear hand signature of the applicant, whose własnoręczność is certified by a notary.

Article. 28. [transfer of data contained in the application for entry into the COMPANY REGISTRATION CERTIFICATE for tax purposes and statistical] COMPANY REGISTRATION CERTIFICATE shall send the relevant information contained in the application for entry into the COMPANY REGISTRATION CERTIFICATE needed to obtain, change or deletion of the entry in the national register journal of national economy entities (REGON), identifying or updating referred to in the provisions of the rules and the identification of taxpayers and payers, payer contributions or change them within the meaning of the social security system or filing a declaration of continuation of social insurance of farmers in the meaning of the provisions on social insurance of farmers and make a statement on the selection of the form of taxation the income tax from individuals or application for taxation in the form of a tax card, registration or updating referred to in the provisions of goods and services tax, via the electronic platform of government services or other means of electronic communication, without delay, not later than the working day following after the entry , to the competent Director of the tax office designated by the operator, and after obtaining information about the given tax identification number (Tin) to: 1) the Central Statistical Office, 2) social insurance or social security Agricultural Fund-along with information about the entry into the COMPANY REGISTRATION CERTIFICATE and assigned the NIP number.

Article. 29. [exemption] applications for entry to the COMPANY REGISTRATION CERTIFICATE are free of charge.

Article. 30. [request for amendment and cancellation of the registration] 1. The trader is obliged to submit an application for: 1) a change in an entry-within 7 days from the date of the changes to the data referred to in article 1. 25 paragraph 2. 1 and 5, after the date of entry to the COMPANY REGISTRATION CERTIFICATE;

2) cancellation of the registration within 7 days from the date of permanent cessation of the establishment.

2. proposal for changes to or deletion of the entry shall apply mutatis mutandis the provisions of article 4. 26-29, with the exception of the provision of article. 27 paragraph. 2 paragraph 5.

3. the provision of paragraph 1. 1 shall apply mutatis mutandis to partners partnership for inclusion in the register of entrepreneurs of the sales company formed from a partnership, in respect of the activities entered into the register of entrepreneurs.

Article. 31. [Entry information ex officio] 1. Entry from the Office to the COMPANY REGISTRATION CERTIFICATE shall be subject to the information referred to in article 1. 25 paragraph 2. 1 paragraph 3 and 13 – 19.

2. The information referred to in article 1. 25 paragraph 2. 1 paragraph 13, curator or guardian report without delay to the COMPANY REGISTRATION CERTIFICATE via the form available on the website of the COMPANY REGISTRATION CERTIFICATE, no later than within 7 working days from the date when the provisions on limitation or loss of legal capacity.

3. the information referred to in article 1. 25 paragraph 2. 1 paragraphs 14 and 15, the Court report without delay to the COMPANY REGISTRATION CERTIFICATE via the form available on the website of the COMPANY REGISTRATION CERTIFICATE, no later than within 7 working days from the date when the provisions issued in bankruptcy and reorganization.


4. The information referred to in article 1. 25 paragraph 2. 1 paragraph 15a, Central Information of the national court register report immediately to the COMPANY REGISTRATION CERTIFICATE via the form available on the website of the COMPANY REGISTRATION CERTIFICATE, no later than within 7 working days from the date of the entry into the register of entrepreneurs a sole proprietorship company formed as a result of the transformation of an entrepreneur who is a natural person.

5. the information referred to in article 1. 25 paragraph 2. 1 paragraphs 16 to 18, the national criminal register or authority report without delay to the COMPANY REGISTRATION CERTIFICATE via the form available on the website of the COMPANY REGISTRATION CERTIFICATE, immediately after obtaining information about the final judgment or decision on the prohibition of the exercise of a specific activity or profession.

Article. 32. [request for change of entry] 1. Entrepreneur suspensory or renewing the exercise of economic activity shall submit an application for amendment of the entry. The provisions of article 4. 26 to 30 shall apply mutatis mutandis.

2. Request to change an entry in the suspension of establishment provides the data listed in article 1. 25 paragraph 2. 1 paragraphs 1 to 3, 5 and 10, and the Declaration of niezatrudnianiu employees.

Article. 33. [presumption of accuracy of data entered in the COMPANY REGISTRATION CERTIFICATE] it shall be presumed that the data entered in the COMPANY REGISTRATION CERTIFICATE are true. If to COMPANY REGISTRATION CERTIFICATE information entered in accordance with the request or without this proposal, a person entered in the COMPANY REGISTRATION CERTIFICATE must not obscure to a third party, acting in good faith, that this data is not real, if after learning about this entry fails to occur immediately with a request for rectification, supplement or deletion of the entry.

Article. 34. [Deleting and plotting data from COMPANY REGISTRATION CERTIFICATE] 1. The data contained in the COMPANY REGISTRATION CERTIFICATE may not be deleted, unless the law provides otherwise. Cancellation of the registration in the COMPANY REGISTRATION CERTIFICATE does not mean deletion.

2. The trader shall be subject to the deletion of the COMPANY REGISTRATION CERTIFICATE of the Office, by way of administrative decision the Minister responsible for the economy, in the case of: 1) when legally held prohibition of establishment by the trader;

1A) enter in the register a sole proprietorship company formed as a result of the transformation of an entrepreneur who is a natural person pursuing an economic activity in their own name;

2) finding of permanent cessation of the exercise by the entrepreneur business;

3) submission of the application for entry information about the resumption of the establishment before the end of the period of 24 months from the date of suspension of the exercise of economic activity;

3A) failure to request for entry information about the resumption of the exercise of economic activity from the day following the day to which the trader has suspended the execution of business activities on the basis of article. 14A paragraph 6. 1 d;

4) loss of the trader's permission to perform economic activities the rights pursuant to art. 13 paragraph 1. 1 or paragraph 2. 2;

5) when it was made in violation of the law.

3. the authorities of the Government, that have information about loss of rights referred to in paragraph 1. 2, paragraph 4, are obliged to pass them to the competent Minister for Economic Affairs through the form available on the website of the COMPANY REGISTRATION CERTIFICATE immediately, not later than within 3 working days of receipt of the information.

Article. 35. [the call to change the entry that contains data inconsistent with the real state of things] 1. If the entry contains data inconsistent with the real state of things, the competent minister for Economic Affairs calls on the trader to make the appropriate changes to the entry within 7 days from the date of the summons.

2. If, despite the requests referred to in paragraph 1. 1, the entrepreneur fails to make appropriate changes to your entry, the competent minister for Economic Affairs may plot, by way of administrative decision, a trader with the COMPANY REGISTRATION CERTIFICATE.

3. the competent Minister of the economy, in the form of provisions, shall correct entry containing obvious errors, non-compliance with the contents of the request of the trader or the facts resulting from the other public records.

Article. 36. [information on the termination of the trader of the COMPANY REGISTRATION CERTIFICATE, and the rectification of the entry in the COMPANY REGISTRATION CERTIFICATE] the competent Minister for Economic Affairs is obliged to transfer by electronic means, it shall, not later than the next working day, shall order the trader with the COMPANY REGISTRATION CERTIFICATE, and the rectification of the entry in the COMPANY REGISTRATION CERTIFICATE of the entrepreneur, which the entry relates, the competent naczelnikowi the tax office to the Central Statistical Office, social insurance, social security and Agricultural bodies referred to in article 1. 37 paragraph 2. 5. Article. 37. [sharing] 1. COMPANY REGISTRATION CERTIFICATE provides that the data and information referred to: 1) article. 25 paragraph 2. 1, with the exception of social security number, date of birth and address, unless it is the same as the place of business;

2) in paragraphs 1 and 2. 2.2. COMPANY REGISTRATION CERTIFICATE provides the following information about the entrepreneurs and other entities: 1) about obtaining, withdrawal, loss and the expiry of the rights arising from the concession;

2) about obtaining, withdrawal, loss and the expiry of rights under the permit or licence;

3) of registration in the register of regulated activities, the prohibition of the exercise of the activities referred to in the entry and deletion from the register.

3. In order to verify the information referred to in paragraph 1. 2, the COMPANY REGISTRATION CERTIFICATE uses data provided by the Central Information Division of the national court register under art. 4 paragraph 1. 4A of the Act of 20 August 1997 on the national court register (Journal of laws of 2007, # 168, poz. 1186, as amended). COMPANY REGISTRATION CERTIFICATE enables you to access to these data.

4. the data and information referred to in paragraph 1. 1, paragraph 1, and the end of the economic activity of the COMPANY REGISTRATION CERTIFICATE provides immediately, not later than within 3 working days from the date of the entry to it.

5. The information referred to in paragraph 1. 2, are submitted to the COMPANY REGISTRATION CERTIFICATE by the relevant authorities of the concession stands, leading authorities records activity regulated and authorities competent for authorisations and licences, shall, no later than the following working day after having been informed about the final result, which, together with an indication of the date of final judgement and character case. If the case was resolved by a decision, which was given the rigor of immediate feasibility, these authorities shall communicate the information immediately, not later than the working day following the day of posting rigor immediate enforceability. COMPANY REGISTRATION CERTIFICATE provides this information immediately, not later than the next working day following the date of their receipt. The provisions of article 4. 26 paragraph. 4 and 4a shall apply mutatis mutandis.

6. (repealed).

7. It shall be presumed that the data and information referred to in paragraph 1. 2, provided by the COMPANY REGISTRATION CERTIFICATE are true. In the case of a finding of non-compliance of such data or information to the actual facts of each shall be obliged to immediately inform the competent authority referred to in paragraph 1. 5.8. Transfer to a COMPANY REGISTRATION CERTIFICATE data and information by the local government and economic authorities, referred to in paragraph 1. 5, belongs to the tasks of Government.

Article. 38. [Disclosure of data and information] 1. Data and information provided by the COMPANY REGISTRATION CERTIFICATE are explicit. Everyone has the right of access to data and information provided by the COMPANY REGISTRATION CERTIFICATE.

2. the data and information referred to in article 1. 37 paragraph 2. 1 and 2, shall be made available on the website of the COMPANY REGISTRATION CERTIFICATE.

3. (repealed).

4. A certificate of registration in the COMPANY REGISTRATION CERTIFICATE for traders who are natural persons to the extent confidential data, referred to in article 1. 25 paragraph 2. 1, take the form of an electronic document or printed from the website of the COMPANY REGISTRATION CERTIFICATE.

5. Public authorities may not insist on a corporate presentation, transmission or switching applications for certificates of registration in the COMPANY REGISTRATION CERTIFICATE.

6. (repealed).

Article. 39. [sharing] 1. COMPANY REGISTRATION CERTIFICATE data can be made available, free of charge, other than as referred to in article 1. 38 paragraph 2. 2, authorities, after determining with the competent Minister for Economic Affairs of the technical conditions.

2. data COMPANY REGISTRATION CERTIFICATE shall be made available for consideration in a way other than specified in art. 38 paragraph 2. 2, using tele-transmission to others for re-use in commercial and non-commercial purposes.

3. the Entity referred to in paragraph 1. 2, must together meet the following conditions: 1) have a device identification: the person generating data in the system and the date and to obtain them;

2) have technical and organisational security preventing the use of the data in accordance with the objectives set out in the laws.

4. The provision referred to in paragraph 1. 2, requires the conclusion with the competent Minister for Economic Affairs of the agreement specifying at least the scope of the shared data and technical conditions of their share.

5. the persons to whom the data has been made available COMPANY REGISTRATION CERTIFICATE in paragraphs 1 and 2. 1 or 2, shall not transmit such data, or parts thereof, to third parties.

6. Charges for data sharing with COMPANY REGISTRATION CERTIFICATE shall constitute revenue of the State budget.

7. the competent Minister of the economy shall determine, by regulation, the way of calculating the amount and method of payment of fees for sharing data with the COMPANY REGISTRATION CERTIFICATE, referred to in paragraph 1. 2, having regard to the amount of fees depending on the way and the scope of data sharing.


8. with respect to the unregulated in paragraph 1. 2-7 to re-use data COMPANY REGISTRATION CERTIFICATE shall apply the provisions of the Act of 6 September 2001 on access to public information (Journal of laws No. 112, item 1198, as amended).

Article. 40. (repealed).

Article. 41. (repealed).

Article. 42. (repealed).

Article. 43. (repealed).

Article. 44. (repealed).

Article. 45. (repealed).



Chapter 4 of the Concessions and regulated economic activity Art. 46. [Licensed business] 1. A licence requires the exercise of economic activities in the areas of: 1) exploration, hydrocarbon and minerals permanent covered by owned by mining exploration or recognition of the complex of underground storage of carbon dioxide, the extraction of minerals from deposits, underground storage bezzbiornikowego substances, the underground storage of waste and underground storage of carbon dioxide;

2) manufacturing and marketing of explosives, weapons and ammunition, and the products and technology of military or police;

3) manufacturing, processing, storage, transmission, distribution and marketing of fuels and energy;

3A) transfer of carbon dioxide for underground storage;

4) protection of persons and property;

5) the dissemination of radio and television programmes, with the exception of programs distributed only on ICT, which are not distributed terrestrially, via satellite or cable networks;

6) air transport;

7) conduct of casino games.

2. The specific scope and the procedures for the exercise of an economic activity subject to concession of separate regulations set.

3. Make other concessions in the areas of economic activity that have special importance due to the safety of the State or citizens or other important public interest is admissible only if the activity cannot be performed as the free or after entry in the register of activities regulated or authorisation and requires changes to the Act.

Article. 47. [the grant, refusal, amendment and revocation of an operating licence] 1. If the provisions of separate laws provide otherwise, the grant, refusal, amendment and revocation of an operating licence or to restrict its scope, to the Minister competent for the subject of economic activity that requires a licence.

2. The grant, refusal, amendment and revocation of an operating licence or the limitation of its scope in relation to the conclusion follows by decision.

3. (repealed).

Article. 48. [Special procedures for the exercise of economic activities covered by the operating licence] 1. , A concession authority may specify in the concession, within the limits of the provisions of a separate set, special conditions for the exercise of economic activities covered by the operating licence.

2. the concession shall pass to each trader concerned detailed information about conditions, referred to in paragraph 1. 1, immediately after the initiation of proceedings for the granting of the concession.

Article. 49. [application for or to modify the concessions] 1. Application for the grant or change the concession includes: 1) business entrepreneur, indication of its headquarters and address or place of residence and address and the address of the principal place of establishment;

2) number in the register of entrepreneurs or in the records and tax identification number (Tin);

3) specify the nature and extent of the establishment, which is to be granted concession.

2. The application referred to in paragraph 1. 1, you must provide information and attach the documents referred to in rules governing economic activity requiring a licence.

Article. 50. [the proceedings before deciding whether to grant or change the concession] before deciding on the award of concessions or change a concession authority may: 1) invite the applicant to be completed, within the prescribed period, the missing documentation attesting that it meets the conditions set out by law, required to perform a specific business activity, on pain of leaving the application without consideration;

2) check the facts stated in the application for the concession in order to determine whether an undertaking satisfies the conditions of establishment covered by the operating licence and if it gives a guarantee of correct execution of the activities covered by the operating licence.

Article. 51. [notice of the award of a limited number of concessions] 1. Where the concession authority provides for the grant of a limited number of concessions, the fact this publish in the official journal of the Republic of Poland "Monitor Polish".

2. the Notice referred to in paragraph 1. 1, includes: 1) indicating the purpose and scope of the business, which is to be granted the concession;

2) number of concessions;

3) specific procedures for the exercise of an economic activity, which is to be granted, unless the concession authority, within the limits of the provisions of the separate acts, provides for them to be determined;

4) date and place for the submission of applications for the concession;

5) required documents and additional information;

6) time, which can be given a concession.

3. the provision of article. 60 does not apply.

Article. 52. [the granting of concessions in tender] 1. If the number of entrepreneurs, that meet the conditions for the award of concessions and giving a guarantee of correct execution of the activities covered by the concession, is greater than the number of concessions provided for for the award of the concession authority manages the invitation to tender, the object of which is the award of concessions.

2. the procedure for the award of licences for the distribution of radio and television programmes, a concession authority manages the invitation to tender referred to in paragraph 1. 1, if, as a result of the assessment of applications pursuant to art. 36 of the Act of 29 December 1992 on broadcasting (OJ of 2011 No. 43, item 226, as amended) the number of businesses remains greater than the number of concessions.

Article. 53. [notice of the need for tender] 1. , A concession authority publish in the official journal of the Republic of Poland "Monitor Polish" of the need to carry out tender among entrepreneurs, referred to in article 1. 52 paragraph 1. 1.2. In the notice, a concession authority also specifies: 1) the minimum fee, which can be given the concession – not less than stamp duty or other charge of a special fund under public law, as provided for in the separate regulations for the granting of concessions;

2) the place and deadline for submission of tenders;

3) specific conditions which must comply with the offer;

4) height, form and deadline for the lodging of a tendering security;

5) term allotment.

3. the invitation to tender shall be carried out by the competent authority, a concession.

4. The offer made in the Polish language consists of in time, place and form of the specified pursuant to paragraph 1. 1 and 2, in sealed envelopes.

5. Includes: 1) business entrepreneur, indication of its headquarters and address or place of residence and address and the address of the principal place of establishment;

2) declared the amount of the fee for granting concessions.

6. Bids submitted shall not be subject to withdrawal.

Article. 54. [selection in accordance with the number of concessions] 1. , A concession authority shall select deals in accordance with the number of concession, as referred to in article. 51 paragraph 1. 2 paragraph 2, following the height of the declared charges for the granting of the concession.

2. in the case when several entrepreneurs say they charge the same amount, a concession authority calls on those traders to declare the charge and selects the range trader who declared a higher fee.

3. the authority shall forward a concession-based entrepreneurs who have made deals, written notice of the result of the tender, as soon as it is settled, and: 1) returns the security businesses, which may not have been selected;

2) includes security against the fees operators whose tenders have been selected.

4. the concession grants the concession businesses whose listings have been selected.

Article. 55. [Giving confidential information constitutes business secrets] 1. Entrepreneur exporter during the investigation for a concession information constituting business secrets within the meaning of unfair competition, may submit a request to the information that was given to a confidentiality clause.

2. The information is suitable confidentiality clause, provided that the trader: 1) by passing the information to justify its request;

2) from the information submitted shall draw up a summary, which can be made available to other participants in the proceedings.

3. the information, which was given the confidentiality clause may not be shared with other parties without the consent of the trader supplying information.

Article. 56. [refusal of and changes to the concessions or the limitation of its scope] 1. , A concession authority may refuse to grant a concession or limit its scope in relation to an application for a concession or refuse to change the operating licence: 1) when the trader does not meet the conditions for the implementation of the economic activities covered by the operating licence referred to in this Act or conditions given to news businesses pursuant to art. 48 para. 2 or article. 51 paragraph 1. 1;

2) because of the threat the defense or the security of the State or the citizens;

3) if as a result of the tender referred to in article 2. 52, the concession was granted to another trader or traders;

4) in the cases specified in separate regulations.


2. the concession Authority may temporarily suspend the award of licences, due to the reasons mentioned in paragraph 1. 1 point 2, announcing this in the official journal of the Republic of Poland "Monitor Polish".

Article. 57. [oversight powers to the concession authority] 1. , A concession authority is entitled to control the business practices of: 1) compliance activity with a given concession;

2) comply with the conditions of establishment;

3) defense or national security, the protection of the safety or personal citizens.

2. the persons authorised by the authority, a concession to checks are entitled in particular to: 1) access to land property, object, or parts thereof, where it is carried out the economic activities covered by the operating licence, in the days and hours in which this activity is carried out or should be done;

2) require oral or written explanations, present the documents or other information media and share data relating to the subject matter of the inspection.

3. the concession Authority may require the operator to remove identified deficiencies within the prescribed period.

Article. 58. [revocation of an operating licence] 1. , A concession authority revoke the operating licence if: 1) issued a final decision prohibiting a trader perform economic activities covered by the operating licence;

2) the trader has not taken within the prescribed period of the activities covered by the operating licence, despite a call to the concession authority, or permanently ceased to perform economic activities covered by the operating licence.

2. the concession Authority revoke the operating licence, or change the range, where the entrepreneur: 1) grossly violates the conditions set out in the concession or other arrangements for the exercise of the licensed business, required by law;

2) within the prescribed time limit does not remove the factual and legal background in accordance with the conditions laid down in the concession or with the law governing economic activities covered by the operating licence.

3. the concession Authority may revoke a license or change its scope because of the threat the defense or national security or the security of citizens, as well as in the event of bankruptcy.

Article. 59. [obligation to notify changes to data] Entrepreneur is obliged to report to the authority koncesyjnemu all changes to the data referred to in article 1. 49, within 14 days from the date of their creation.

Article. 60. [the promise to issue a concession-promesa] 1. An entrepreneur who intends to take economic activity requiring a licence, may apply for a promise to issue operating licences, hereinafter referred to as "receive a premit letter". In the said conditional grant of concessions from the fulfilment of the conditions of establishment requiring a licence.

2. in the proceedings for stand-by, the provisions concerning the granting of the concession, with the exception of art. 52-54.

3. In the said period shall be its validity, except that it may not be less than 6 months.

4. During the period of validity of the letter could not refuse to grant a concession for performing economic activities referred to in the said, unless: 1) has changed the data contained in the application for stand-by;

2) the applicant has not met all the conditions set out in the said;

3) the circumstances referred to in article 1. 56 paragraph 1. 1 paragraphs 1 and 2.

Article. 61. [an application for the grant of a concession], to which the concession was withdrawn for the reasons referred to in article 1. 58 paragraph 1. 1 paragraph 1 and paragraph 2. 2, may request to grant concessions to the same extent not earlier than after 3 years from the date of adoption of the decision to withdraw the concession.

Article. 62. [stamp duty for giving concessions or its change and for giving the letter] 1. For the granting of concessions or its change and for giving the letter gets a stamp tax, unless separate set otherwise, subject to the provisions of paragraph 2. 2.2. If concessions have been granted in the tender, for giving a concession fee in the amount referred to in article 1. 54 paragraph 1. 1 or paragraph 2. 2.3. The fee referred to in article 1. 54 paragraph 1. 1 or paragraph 2. 2, shall be for the account of the concession authority, unless separate set otherwise.

Article. 63. [application of rules set separate] in matters not regulated by the provisions of art. 47-61 shall be governed by separate laws regulating activities subject to concession.

Article. 64. [Regulated economic activity] 1. If the provision of a separate law provides that the activity is an activity regulated under this Act, the operator can perform this activity, if it meets the specific conditions set out the provisions of this a separate Act and after entry in the register of regulated activities, subject to article 22. 75.2. Entry in the register of regulated activity shall be subject to stamp duty, unless provided otherwise.

Article. 65. [registration activities regulated] 1. Authority, on the basis of the provisions governing the business, the business register adjustable makes an entry at the request of the operator, on the trader's Declaration of fulfilment of the conditions required for the performance of this activity.

2. the Declaration shall be submitted to the authority conducting the register of regulated activities.

3. Trader subject to registration in a register may submit an application together with a declaration also in the Office of the municipality, indicating the Authority register controlled activities.

4. the content of the statements, the conduct of the registry and the data subject to entry in the register shall specify the provisions of the laws governing the activity in question.

5. the authority shall register the activities regulated it seems from the Office a certificate of entry in the register.

Article. 66. [Disclosure registry] 1. Register of controlled activities is explicit. Everyone has the right of access to the data contained in it through the body, which leads to the registry.

2. The trader shall be entered in the register files registration, including, in particular, documents which form the basis of the entry and the decisions concerning the deletion of the entry.

3. Registration may be cancelled only in the cases provided for by law.

4. the register shall correct from the Office of entry in the register that contains obvious errors or non-compliance with the facts.

5. The entrepreneur is obliged to report a change of data entered in the register within 14 days from the date the event occurred, which resulted in a change in these data.

Article. 67. [the term of registration] 1. The register Authority controlled activities shall make an entry of the entrepreneur to the registry within 7 days from the date of the impact to the body of the request for entry together with a declaration of fulfilment of the conditions required for the performance of economic activity for which the register is kept.

2. If the Authority register controlled activities will not make the entry within the period referred to in paragraph 1. 1, and from the date of receipt of the application to that body passed 14 days, the trader can start a business. This does not apply to the case where the authority called the trader to complete the application for registration no later than before the expiry of 7 days from the date of its receipt. In this situation, the term referred to in the first sentence, it runs properly from the impact of the additions to the application for entry.

Article. 68. [denial of entry into the register of entrepreneurs] Authority register activities regulated by decision, refuses the entry of entrepreneurs into the registry, where: 1) issued a final decision prohibiting a trader of establishment covered by the entry;

2) entrepreneur registry plotted this activity regulated for reasons referred to in article 1. 71 paragraph 1. 1, during the three years preceding the filing of the application.

Article. 69. [obligation to keep documents] Entrepreneur is obliged to keep all documents necessary to demonstrate compliance with the conditions required to perform controlled activities.

Article. 70. [control of compliance with the conditions required by the trader to perform activities regulated] Meeting by the trader of the conditions required to perform activities regulated shall be subject to control, in particular by the register the activity. Provision of art. 57 shall apply mutatis mutandis.

Article. 71. [ban by the activities covered by the entry] 1. The register Authority controlled activities shall issue a decision on the prohibition of the exercise by the trader of the activities covered by the alert, when: 1) the entrepreneur made a statement referred to in article 1. 65, incompatible with the facts;

2) the trader has not removed the infringements of the conditions required to perform activities regulated in the designated by the authority;

3) finds an egregious violation of the conditions required to perform activities regulated by the operator.

2. The decision referred to in paragraph 1. 1, shall be subject to immediate execution.

3. in the case of a decision as referred to in paragraph 2. 1, the authority of the Office of the trader's Hotel registry entry drawn adjustable.

4. the provision of paragraph 1. 3 shall apply mutatis mutandis in the case where the trader carries out an economic activity subject to entry also based on entries to other registers controlled activities in this business.


Article. 72. [re-registration] 1. The trader, which plotted against the registry activities regulated, can get a re-entry in the same business not earlier than after 3 years from the date of the decision referred to in article 1. 71 paragraph 1. 1.2. The provision of paragraph 1. 1 apply to entrepreneurs, who performed an economic activity without registration activity regulated. This does not apply to the situation referred to in article 1. 67 paragraph 1. 2. Article. 73. [entry] Authority register activities regulated plots the trader's entry in the registry on his request.

Article. 74. [the application of special laws] in matters not covered in the article. 64-73 shall apply the provisions of the laws governing the exercise of economic activities based on an entry in the register of activities regulated.

Article. 75. [economic activity requiring authorisation] 1. Authorization requires the exercise of economic activities within the range specified in the legislation: 1) of the law of 26 October 1982 on upbringing in sobriety and counteracting (OJ of 2012.1356);

2) of the Act of 19 November 2009 on games of chance (Journal of laws No. 201, item 1540, as amended);

3) of the Act of 20 October 1994 on special economic zones (Journal of laws of 2007. # 42, item 274, 2008 No. 118, item 746 and 2009 # 18, item 97);

4) of the Act of September 13, 1996 to maintain cleanliness and order in the communities (OJ of 2012.391, as amended);

5) of the Act of 29 July 2005 on the prevention of drug addiction (OJ of 2012.124);

6) (repealed);

7) of the Act of 29 July 2005 on trading in financial instruments (Journal of laws of 2010 # 211, item 1384, with further amendments);

7A) the Act of 29 July 2005 on public offer and the conditions of introduction of financial instruments to organised trading system and on public companies (OJ of 2009 # 185, poz. 1439, as amended);

8) Act of 28 August 1997 on the Organization and functioning of the pension funds (OJ 2010 No. 34, item 189, as amended);

9) Act of 29 August 1997 – banking law (Journal of laws of 2012.1376, 1385 and 1529);

9A) Act of 5 November 2009 cooperative credit unions at ticket offices (OJ of 2012. poz. 855 and 1166 and 2013.613);

10) (repealed);

11) of the Act of 26 October 2000 on the commodity exchanges (Journal of laws of 2010 # 48, item 284, with further amendments);

12) of the Act of 27 April 2001 on waste [1] (Journal of laws of 2010 # 185, poz. 1243, as amended);

13) of the Act of 11 May 2001, the law on the measures (Journal of laws of 2004, no. 243, poz. 2441, as amended);

14) Act of 7 June 2001 on collective water supply and multiple discharges (OJ 2006, # 123, poz. 858, as amended);

15) [2] of the Act of 22 June 2001 on micro-organisms and genetically modified organisms (OJ 2007, no. 36, item 233, 2009. # 18, item 97 and 2015.277), in respect of plant genetic engineering;

16) (repealed);

17) of the Act of 6 September 2001-pharmaceutical law (Journal of laws 2008 No. 45, item 271, as amended);

18) of the Act of 6 September 2001 on road transport (OJ of 2012.1265, as amended);

19) of the Act of 19 December 2014, marine fisheries (OJ from 2015, poz. 222);

20) of the Act of July 3, 2002-aviation law (Journal of laws of 2012.933, with further amendments);

21) (repealed);

22) Act of 22 May 2003, of the business of insurance (Journal of laws of 2010 # 11, item 66, as amended);

23) Act of 22 May 2003 on insurance mediation (OJ No 124, item 1154, with further amendments);

24) (repealed);

25) Act of 6 December 2008 on excise duties (OJ of 2011 # 108, item 626, as amended);

26) of the Act of 27 May 2004 on investment funds (OJ No 146, item 1546, as amended);

27) Act of 21 January 2005 on the experience in animals (Journal of laws No. 33, item 289., as amended);

28) (repealed);

29) (repealed);

30) Act of 19 August 2011 on payment services (Journal of laws No. 199, item 1175 and # 291, 1707 and from 2012.1166).

2. the authorisation or the filing of the application requires the execution of activities related to the exposure to ionizing radiation, specified in the Act of 29 November 2000, nuclear Law (Journal of laws of 2012.264 and 908).

2A. the authorization requires the conduct of a workshop in the range specified in the provisions of the Act of 29 July 2005, the digital tachograph system (Journal of laws No. 180.1494, as amended).

3. Obtaining a license requires the exercise of economic activities within the range specified in the legislation: 1) of the Act of 6 September 2001 on road transport;

2) of the Act of 28 March 2003 on railway transport (OJ 2007, no. 16, item 94, as amended).

4. The consent requires the conduct of a payment system or securities settlement system in the range specified in the provisions of the law of 24 August 2001 on settlement finality in payment and securities settlement systems and the principles of supervision of these systems (Journal of laws of 2013.246).

5. the authorities of permitting, licensing and the granting of consent and any conditions for the exercise of the activities covered by the permits, licences and approvals, as well as rules and issuing decisions on authorisations, licences and consents set regulations, referred to in paragraph 1. 1-4.

Article. 75A. [permission to perform an economic activity throughout the country and indefinitely] 1. The concession, authorization, consent, licence or registration in the register of regulated activities are eligible to perform economic activities throughout the country and for an indefinite period.

2. The introduction of an exception from the rule laid down in paragraph 1. 1 is only allowed in the rules set separate only because of the overriding public interest.

Article. 76. [mission of local government units] where the provisions regulating the economic activity that the issue, refusal to issue, change and withdrawal of concessions and permits, as well as record-keeping activities should be adjustable to the tasks of the bodies of local government units, these tasks are performed as a task assigned to the scope of Government.



Chapter 5 Control business entrepreneur Article. 77. [control of business entrepreneurs] 1. Control of business entrepreneurs shall be carried out on the principles laid down in this Act, unless the rules and control mode derive from the directly applicable provisions of Community law or ratified international agreements.

1a. The provisions of this chapter shall not apply to the control of the entrepreneur in the field of nuclear safety and radiological protection.

2. in the absence of this chapter shall be governed by special laws.

3. the scope of control of business entrepreneurs and the authorities empowered to carry it specify a separate Act.

4. Trader who has suffered damage as a result of carrying out control activities in violation of the provisions of the law on the control of economic activity of the trader is entitled to compensation.

5. The investigation of claims referred to in paragraph 1. 4, on the terms and in the mode specified in separate regulations.

6. The evidence carried out in the course of the inspection by the inspection authority in violation of the provisions of the law on the control of economic activities of the entrepreneur, if you had a significant impact on the results of the checks, may not constitute proof in any administrative, criminal or tax criminal law-tax on the controlled entrepreneur.

Article. 78. [a statement of threat to life or health, the danger of property damage in large sizes, or violation of the environment] 1. If you take the message about the performance of business activities in accordance with the provisions of the Act, as well as in the case of: a life-threatening or health, the danger of property damage in large sizes or infringement of the environment as a result of the activity, the Mayor, the mayor or mayor shall immediately inform the competent authorities of the public administration.

2. Notified bodies shall inform the Reeve, Mayor or city President of the measures taken.

3. in the absence of the possibility of a notice referred to in paragraph 1. 1, the Mayor, the mayor or President of the city may order, by a decision, suspension of establishment for the time necessary, no longer than 3 days.

4. the decision ordering suspension of establishment in case of any threat to life or health, the danger of property damage in large sizes or infringement of the environment as a result of the activity in question is suitable for the rigor of immediate enforceability.

Article. 79. [notice the trader's intention to initiate control] 1. Control authorities shall notify the operator of the intention to initiate control.

2. the notice of intent to initiate the inspection shall not be made where:


1) control to be carried out on the basis of the directly applicable provisions of Community law or on the basis of a ratified international agreement;

2) inspection is necessary for the prevention of the Commission of the offence or offences, the prevention of crime or misconduct tax IRS or collateral evidence of its Commission;

3) control is carried out on the basis of the provisions of the Act of August 25, 2006 about the system monitor and control the quality of fuels (OJ No 169, item 1200, as amended);

4) control is carried out in the course of the proceedings on the basis of the provisions of the Act of February 16, 2007, the competition and consumer protection (Journal of laws No. 50, POS. 331, as amended);

5) inspection is justified the immediate life threatening, health or the environment;

6) the trader has no address or registered office address or service of documents addresses was unsuccessful or difficult.

3. the notice of intent to initiate the inspection shall not be made in the cases referred to in article 1. 282c Act of 29 August 1997-tax.

4. Control shall be initiated no earlier than 7 days and no later than before the expiry of 30 days from the date of service of the notice of intent to initiate control. If the control is not initiated within 30 days from the date of service of the notice, the initiation of control requires notice.

5. At the request of the operator control may be initiated before the expiry of 7 days from the date of service of the notification.

6. notice of its intention to initiate the control contains: 1) the designation of the authority;

2) date and place of issue;

3) the designation of the trader;

4) an indication of the scope of the control;

5) the signature of the person authorized to notice.

7. justification of the reasons for the lack of notice of intent to initiate control is placed in the book control and Protocol control.

Article. 79A. [inspection] 1. Control operations can be performed by employees of a Vista of the trader or the person authorised by him business card authorizing to perform such acts, and after the service authority for the inspection, unless specific provisions provide for the possibility of taking control on presentation of the card. In such a case, the authorisation shall be delivered to the trader or to a person authorised by him within the time limit referred to in those provisions, but not later than on the third day of the initiation of the control.

2. Take control activities after the presentation of a business card, based on specific provisions may concern only the cases where control activities are necessary for the prevention of the Commission of the offence or offences, the prevention of crime or misconduct tax IRS or collateral evidence of its Commission, and when the inspection is justified by the immediate threat to life, health or the environment.

3. Control operations can be performed by non-employees of the inspection authority, if the provisions of separate laws so provide.

4. the staff of the inspection body and the persons referred to in paragraph 1. 3, the provisions of the law of 14 June 1960 – administrative procedure code (Journal of laws of 2013.267) regarding the exclusion of the employee, unless the provisions of separate laws provide otherwise.

5. Change of persons authorized to perform inspections, the scope of control and the place where the inspection operations requires each time the issue of a separate authority. These changes must not lead to the extension of the anticipated date of completion of the earlier control.

6. The authorization referred to in paragraph 1. 1, contains at least: 1) an indication of the legal basis;

2) the designation of the inspection authority;

3) date and place of issue;

4) name and surname of the employee of the inspection body authorized to perform control and the number of its business card;

5) trader under control;

6) specifying the scope of the control;

7) an indication of the start date and the anticipated date of completion;

8) signature of the person giving the authorisation from the Administration position or functions;

9) letter of rights and obligations of the controlled entrepreneur.

7. A document that does not meet the requirements referred to in paragraph 1. 6, does not constitute grounds for the inspection.

8. the scope of the audit did not go beyond the scope indicated in the authorisation.

9. In the absence of the controlled entrepreneur or a person authorised by him, control operations can be initiated after the presentation of a business card to the employee controlled, which may be the person referred to in art. 97 of the Act of 23 April 1964 – Civil Code (OJ No 16 item 93, as amended), or in the presence of a summoned witness, which should be a public officer, other than an employee, however, the authority carrying out the control.

Article. 79B. [obligation to inform the controlled entrepreneur of his rights and obligations in the course of control] in the case of the initiation of the control activities on presentation of the card business, before taking the first steps, a person undertaking control is obliged to inform the controlled entrepreneur or a person to whom an inspection, of his rights and obligations in the process control.

Article. 80. [checks] 1. Inspection shall be carried out in the presence of a controlled or a person authorised by him.

2. The provisions of paragraph 1. 1 shall not apply in cases where: 1) ratified international agreements provide otherwise;

2) inspection is necessary for the prevention of the Commission of the offence or offences, the prevention of crime or misconduct tax IRS or collateral evidence of its Commission;

3) control is carried out in the course of the proceedings on the basis of the provisions of the Act of 16 February 2007 on the protection of competition and consumers;

4) inspection is justified the immediate threat of life, health, or the environment.

3. the Controller is obliged to indicate in writing of the person authorized to represent him in the course of the inspection, especially during his absence.

4. for the duration of the control referred to in article 2. 83 para. 1, do not count against the time the absence of controlled entrepreneur or a person authorised by him, if this is an obstacle to the completion of the checking operations.

5. In the absence of a controlled or a person authorised by him or non-performance by the inspected the obligation referred to in paragraph 1. 3, control operations can be performed in the presence of another employee, who may be the person referred to in art. 97 of the Act of 23 April 1964 – Civil Code, or in the presence of a summoned witness, which should be a public officer, other than an employee, however, the authority carrying out the control.

Article. 80A. [inspection] 1. Check shall be carried out at the premises of the controlled or at the place of establishment and during working hours, or at the time of the actual exercise of an economic activity.

2. control or individual control activities, with the consent of the controlled, can be also carried out at the premises of the authority, if it can improve the running control.

Article. 80B. [inspection and interfering with business entrepreneurs] control activities should be carried out in a smooth and not disruptive to the functioning of the controlled entrepreneur. In the case when the trader indicates in writing that carried out these steps disrupt substantially the economic activity of the entrepreneurs, the need to take such steps should be justified in the Protocol control.

Article. 81. [Control Book] 1. The trader shall keep and store at its headquarters the book control and authority and control protocols. The book control may take the form of a collection of documents. The book control's for entrepreneurs to document the number and duration of control of its activities.

1a. The book control can be carried out also in electronic form. The entrepreneur, who runs the book control in electronic form, entries and update the data contained in the book control. It is presumed that the data contained in the control book maintained in electronic form are confirmed in documents stored by the operator.

2. The book control contains entries made by the control authority. Entries include: 1) the designation of the inspection authority;

2) the designation of the authority to control;

3) scope control;

4) date and completion;

5) recommendations follow-up and to define the monitoring measures;

6) justification for not notice of its intention to entrepreneurs opening control;

7) grounds for initiating the control referred to in article 1. 79A paragraph. 2;

8) justification applied the exceptions referred to in article 1. 79, 80, 82 and 83;

9) justification for the extension of the duration of the control referred to in article 2. 83 para. 3 and 3a;

10) justification for the duration of the break referred to in art. 83A paragraph 1. 3.


3. The entrepreneur is obliged to make in the book control entry that indicates that the implementation of the recommendations of the audit or the entry of the repeal by the inspection authority or its parent body or administrative court.

Article. 81A. [Provide the control Book] 1. In the case of the initiation of the control, the entrepreneur is obliged to immediately find the inspection control book referred to in article 1. 81 paragraphs 1 and 2. 1, or a copy of the relevant its fragments or prints with a computer system, which is the book control, certified by themselves for compliance with the entry in the book control.

2. The entrepreneur is released from the presentation of the book control, if the presentation is impossible due to make it to another authority. In this case the trader proves the book control at the headquarters of the inspection authority within 3 working days from the date of the recovery of this book by the control authority.

Article. 82. [Taking and keeping more than one control] 1. You cannot simultaneously take and run more than one control business. This does not apply when: 1) ratified international agreements provide otherwise;

2) inspection is necessary for the prevention of the Commission of the offence or offences, the prevention of crime or misconduct tax IRS or collateral evidence of its Commission;

3) control is carried out in the course of the proceedings on the basis of the provisions of the Act of 16 February 2007 on the protection of competition and consumers;

4) inspection is justified the immediate life threatening, health or the environment;

5) control affects the legitimacy of the refund of tax on goods and services before the return;

6) inspection is the implementation of the obligations arising from the provisions of Community law on protection of competition or of the provisions of Community law in the field of the protection of the financial interests of the European Community;

7) control affects the legitimacy of the refund of tax on goods and services on the basis of the provisions for return of individuals of certain expenses related to housing;

8) control affects the legitimacy of the refund of tax on goods and services on the basis of the provisions for return of individuals some of the expenditure incurred in connection with the construction of the first their own homes.

1a. Where the trader carries on business in more than one establishment or another isolated part of your company, the principle referred to in paragraph 1. 1 the first sentence refers to a facility or part of the undertaking, subject to the provisions of paragraph 2. 1B. 1b. In a facility or part of the undertaking in which the check is carried out, is carrying out control activities necessary for the completion of another control on the entrepreneurs.

1 c. The provisions of paragraph 1. 1a shall not apply to the control of economic activity of the trader referred to in art. 104 and 105.

2. If the trader's economic activity is already covered by the control of another body, inspection body withdraws from the action control and can determine with the trader another term to carry out the audit.

Article. 83. [duration of control] 1. The duration of all control by the inspection authority on entrepreneurs in one calendar year must not exceed: 1) in respect of the micro-12 working days;

2) in the case of small entrepreneurs – 18 working days;

3) for medium-sized enterprises – 24 working days;

4) in respect of other entrepreneurs-48 days.

2. Control time limitations shall not apply in cases where: 1) ratified international agreements provide otherwise;

2) inspection is necessary for the prevention of the Commission of the offence or offences, the prevention of crime or misconduct tax IRS or collateral evidence of its Commission;

3) control is carried out in the course of the proceedings on the basis of the provisions of the Act of 16 February 2007 on the protection of competition and consumers;

4) inspection is justified the immediate life threatening, health or the environment;

5) control affects the legitimacy of the refund of tax on goods and services before the return;

6) inspection is the implementation of the obligations arising from the provisions of Community law on protection of competition or of the provisions of Community law in the field of the protection of the financial interests of the European Community;

7) control applies to entities which under separate provisions, the competent authority issued the decision on recognition of the correctness of the choice and use of the method for setting the transaction price between related parties – in terms of performing the related decision;

8) control affects the legitimacy of the refund of tax on goods and services on the basis of the provisions for return of individuals of certain expenses related to housing;

9) control affects the legitimacy of the refund of tax on goods and services on the basis of the provisions for return of individuals some of the expenditure incurred in connection with the construction of the first their own homes.

3. the extension of the duration of the control is only possible for reasons independent of the inspection authority and must be justified in writing. The justification shall be delivered to the trader and entered in the books of control before taking further steps. Extension of the duration of the control does not affect the time limits referred to in paragraph 1. 1.3a. Extension of the duration of control is also possible, if in the course of the inspection will be revealed ' tax liability or overstate losses in excess of the equivalent of 10% of the amount of the declared tax liability or loss, or in the case of failure to disclose the Declaration despite such obligation.

3B. The inspection body shall notify the inspected about disclosed the circumstances referred to in paragraph 1. 3A, at the same time indicating the accumulated evidence in this regard. Justification the extension of the duration of the inspection shall be entered in the book control and Protocol control.

3 c. the duration of the control referred to in paragraph 1. 3A, cannot cause an overrun, respectively, twice the time referred to in paragraph 1. 1.4. If the results of the checks have shown flagrant breaches by the trader, you can perform repeat controls in the same scope in the calendar year concerned, and its duration may not exceed 7 days. The duration of the second control does not count against the time referred to in paragraph 1. 1. Article. 83A. [Interrupt control] 1. The inspection body may, upon written notice to trader, interrupt control for the time necessary to carry out the product sample or control, if the only thing the checksum after receiving the results of the test sample will draw up a Protocol control. Break time not included to the time referred to in article 2. 83 para. 1, while break entrepreneur had the ability to perform economic activities and had unlimited access to the self-documentation and owned things, excluding secured in order to control the sample.

2. In the case referred to in paragraph 1. 1, service trader control protocol does not require the initiation of control, and the date on which it was served the trader Control Protocol, does not contribute to the duration of the control. May be the service control protocol during the control of another body.

3. grounds for the duration of the interruption the control authority is obliged to enter in the book control.

4. Break, referred to in paragraph 1. 1, does not prevent to perform during its duration control by another inspection body.

Article. 84. [exclusion of application of the provisions of the Act], the provisions of article 4. 82 and article. 83 does not apply to the activities of entrepreneurs within the scope of: 1) the supervision referred to in article 2. 1 paragraphs 1 and 2. 2 of the Act of 21 July 2006 for the supervision of the financial market (OJ of 2012.1149, as amended);

2) sanitary supervision on the basis of the Act of 14 March 1985 on State health inspection (OJ of 2011 # 212, poz. 1263, with further amendments) and the Act of 25 August 2006 on food safety and nutrition (OJ 2010 No. 136, item. 914, as amended), in relation to food safety.

Article. 84A. [exclusion of application of the provisions of the Act], the provisions of article 4. 79, 79a, 80, 80a, art. 81 paragraphs 1 and 2. 2, art. 81A, 82 and 83 shall not apply to business entrepreneurs in the scope of: 1) special tax supervision, on the basis of the law of 27 August 2009 of the Customs Service (Journal of laws No. 168, p. 1323, as amended);


2) veterinary supervision, on the basis of the Act of 21 August 1997 on the protection of animals (Journal of laws of 2003, no. 106, item 1002, as amended), the Act of 6 September 2001-pharmaceutical law, the Act of 27 August 2003 on veterinary border inspection posts (OJ No 165, poz. 1590, as amended), the Act of 10 December 2003 on the control of veterinary trade (Journal of laws of 2004, no. 16 , item. 145, as amended. ), the Act of 29 January 2004 on veterinary inspection (Journal of laws of 2010 # 112, item 744 and 2011 No. 54, item 278), of the Act of 11 March 2004 on the protection of animal health and combating contagious animal diseases (Journal of laws 2008 No. 213, poz. 1342, as amended), laws of 16 December 2005 to products of animal origin (OJ 2006, # 17 , item. 127, as amended. d.) and the law of 22 July 2006 for feedingstuffs (OJ No 144, item 1045, as amended);

3) (repealed);

4) control associated with assigning the goods customs having been made in the Customs office or at the place designated or recognized by the Customs authorities, on the basis of the provisions of customs or border control of phytosanitary made on the basis of the provisions of the Act of 18 December 2003 on the protection of plants (Journal of laws 2008 No. 133, poz. 849, with further amendments);

5) control of moving of the means of transport, people use them and them carried, on the basis of the law of 27 August 2009, at the customs service, the Act of 6 September 2001 on road transport and of the Act of 28 March 2003 on rail transport;

6) purchase of products or services of checking the integrity of the service, on the basis of the law of 15 December 2000 on trade inspection (OJ of 2009 # 151, poz. 1219, as amended);

7) sales made outside the fixed location point (door-to-door selling and obnośna on the markets within the meaning of article 15, paragraph 2, of the law of 12 January 1991 on taxes and fees (OJ 2010 # 95, poz. 613, as amended)).

Article. 84aa [exclusion of application of the provisions of the Act with regard to the control of the business or entrepreneurs established to seek, or extracting minerals] the provisions of article 4. 79, art. 80A, art. 82 and article. 83 does not apply in respect of: 1) therapeutic activity, carried out by the register, the Minister responsible for health, voivode and entity in terms of the tasks referred to in the provisions of the medical activity;

2) entrepreneurs established to seek, or extracting minerals covered by mining property or the executing principal within the scope of their professional activities entrusted to it by the entrepreneur activity in the mining plant movement or establishment performing the geological works, carried out by the Environmental inspection bodies or supervisory authorities.

Article. 84ab. [exclusion of application of article 82 and 83 of the Act], the provisions of article 4. 82 and article. 83 does not apply with regard to the control of service providers by the obliged entity to finance healthcare benefits from public funds under the Act of 27 August 2004 about health care benefits financed from public funds (Journal of laws 2008 No. 164, item. 1027, as amended).

Article. 84b. [Control initiated as a result of the request by the entrepreneur in your own on] 1. The provisions of article 4. 79, art. 82 paragraph 1. 1 and art. 83 para. 1 does not apply to control initiated in the course of the proceedings as a result of the request by the entrepreneur in your own case, on the basis of separate laws, the directly applicable provisions of EU law and the inspections carried out on the basis of the law of 11 July 2014. the principles of cohesion policy programmes financed in the financial perspective 2014-2020 (OJ item 1146).

2. Whenever in the rules set separate and the directly applicable provisions of Community law uses the terms: notification, request, notification, the objective of which is the initiation of control of economic activities by the competent control authority, the provision of paragraph 1. 1 shall apply mutatis mutandis.

Article. 84c. [opposition to control activities in violation of the provisions of] 1. The trader can oppose the taking up and pursuit of a by the authorities of the control activities in violation of the provisions of article 4. 79-79b, art. 80 (2). 1 and 2, article. 82 paragraph 1. 1 and art. 83 para. 1 and 2, subject to article 22. 84d. 2. The opposition contends that the entrepreneur in writing to the authority of the decision maker and the executing State. Of an opposition trader shall notify in writing to the controller.

3. the opposition shall be filed within 3 working days from the date of the initiation of the inspection by the inspection authority. The trader has to justify opposition.

4. in the case of a violation of a provision of this article. 83 para. 1 has occurred in the course of checks, the period referred to in paragraph 1. 3, begins on the day in which the timeout duration control.

5. Opposition Suspends inspection by the inspection authority, which the objection applies, as soon as the inspection service of the notice of objection by the time examination of the opposition, and, in the case of the appeal pending its outcome.

6. the opposition causes interruption of the duration of the control from the date of filing of the opposition to the date of delivery of the entrepreneur, the provisions referred to in paragraph 1. 9, or until the date referred to in paragraph 1. 12, subject to the provisions of paragraph 2. 7.7. If the trader's complaints referred to in paragraph 1. 10, interruption of the duration of control followed by the delivery of the entrepreneur, the provisions referred to in paragraph 1. 10, or until the date referred to in paragraph 1. 13.8. In the case of an objection the inspection authority may, by order, to safeguard evidence relating to the subject matter and the scope of control for the duration of the examination of the opposition. The freezing order shall be subject to the documents, information, sample products and other media information, if you are or may be evidence in the course of the inspection.

9. The inspection authority within 3 working days from the date of receipt of the objection, shall consider the objection and shall issue a decision on: 1) withdrawal from the control activities;

2) continue the inspection operations.

10. The provision referred to in paragraph 1. 9, the entrepreneur is entitled to appeal within 3 days from the date of receipt of the order. The decision follows complaints by way of provisions not later than within 7 days from the date of its filing.

11. in the case of the provisions referred to in paragraph 1. 9, paragraph 2, the control authority may proceed with the inspection of the day on which the order was served with the entrepreneur and, in the case of the appeal, from the date of delivery of the entrepreneur, the provisions referred to in paragraph 1. 10.12. Not opposition within the period referred to in paragraph 1. 9, is in effect the release by the competent authority, referred to in paragraph 1. 9, paragraph 1.

13. Not a complaint within the time limit referred to in paragraph 1. 10, is equivalent to the effect of the release by the competent authority, the provisions establishing the validity of the lodged complaints.

14. the order referred to in paragraph 1. 8, expires by virtue of the Act on the day following the date of notification of the entrepreneur, the provisions referred to in paragraph 1. 9, (a) in the case referred to in paragraph 1. 12, the day following the date of expiry of the period for consideration of objections, subject to paragraph 2. 15.15. If the trader's complaints a provision referred to in paragraph 1. 8, shall expire on the day following the date of notification of the entrepreneur, the provisions referred to in paragraph 1. 10, and in the case referred to in paragraph 1. 13, the day following the date of expiry of the period for consideration of the complaint.

16. To proceedings referred to in paragraph 1. 9 and 10, in respect of the absence of the provisions of the administrative procedure code.

Article. 84d. [If you disable the opposition] opposition is not acceptable, when the authority shall carry out control, relying on the provisions of article 3. 79 paragraph 1. 2, paragraph 2, article. 80 (2). 2, paragraph 2, article. 82 paragraph 1. 1 point 2, article. 83 para. 2, paragraph 2 and article. 84A. Chapter 6 Branches and agencies of foreign entrepreneurs Article. 85. [Branches of foreign traders] 1. For the exercise of economic activities on the territory of the Republic of Poland foreign trader can, on the basis of reciprocity, provided that the ratified international agreements provide otherwise, create branches based on the territory of the Republic of Poland, hereinafter referred to as "branches".

2. To create branches by foreign entrepreneurs from the Member States of the European Union, European economic area States outside the European Union and States not party to the agreement on the European economic area, who can make use of the freedom of establishment on the basis of the agreements concluded by those Member States of the European Community and its Member States, the provision of article. 13 paragraph 1. 1 shall apply mutatis mutandis.


Article. 86. [Executing activities with respect to the subject matter of foreign business] the foreign Entrepreneur who creates the branch can perform an economic activity only to the extent that the objects of the entrepreneur.

Article. 87. [the establishment of a branch of an authorized person to represent the foreign entrepreneur] foreign Entrepreneur who creates the branch is obliged to establish an authorized person in the Branch Office to represent the foreign entrepreneurs.

Article. 88. [branch Entry into the register of entrepreneurs] foreign Entrepreneur can start business within the framework of a branch after branch entry into the register of entrepreneurs. Rules for entry into the register of entrepreneurs determine the provisions of a separate Act.

Article. 89. [obligations of the foreign entrepreneur registration] irrespective of the obligations set out in the provisions of the national court register a foreign entrepreneur is obliged to: 1) provide your name and address on the territory of the Republic of Poland of the authorized person in the Branch Office to represent the foreign entrepreneurs;

2) attach certified notarized specimen signature of the person referred to in paragraph 1;

3) if work on the basis of the memorandum of Association, the agreement or statute-make their copies to the file registry branch together with a certified translation into the language of Polish; in the case where the foreign entrepreneur created on the territory of the Republic of Poland more than one branch, the filing of these documents may be in the files of one of the branches, except that in the acts of the other registered affiliates please indicate this branch, in which the file was requested indicated documents, together with the designation of the Court, in which there are files, and branch number in the registry;

4) if there are or carries on business on the basis of an entry in the register-submit to the Act branch registered copy of this register together with a certified translation into the language of Polish; in the case where the foreign entrepreneur created on the territory of the Republic of Poland more than one branch, the filing of these documents may be in the files of one of the branches, except that in the acts of the other registered affiliates please indicate this branch, in which the file was requested indicated documents, together with the designation of the Court, in which there are files, and the number of the branch in the registry.

Article. 90. [obligations of the foreign entrepreneur] foreign Entrepreneur who created the branch is obliged to: 1) use to denote the branch of the original name of the foreign entrepreneur along with a translated into the language of the Polish name of the legal form of the entrepreneur and the addition of the words "branch in Poland";

2) lead for the separate accounts in the Polish language in accordance with the provisions of accounting;

3) report the Minister competent for Economic Affairs any factual and legal state changes in terms of the circumstances referred to in article 1. 91 paragraph 1. 1 paragraph 2, within 14 days from the date of their occurrence.

Article. 91. [Prohibition of establishment by a foreign trader in the framework of a branch] 1. The competent Minister for Economic Affairs shall issue a decision on the prohibition of the exercise of an economic activity through a foreign trader in the framework of a branch, where: 1) branch of the grossly violates the Polish law or does not perform the obligation referred to in article 2. 90 point 3;

2) occurred opening the liquidation of foreign entrepreneurs, who created a branch, or this company has lost the right of establishment;

3) the activities of the foreign entrepreneur threatens the safety or defence of the State, security of classified information about the classification "confidential" or higher, or other important public interest.

2. in the case of a decision as referred to in paragraph 2. 1, the competent minister for Economic Affairs shall notify the person referred to in art. 89, paragraph 1, to the opening of winding-up proceedings branch within a given time limit, being not less than 30 days. A copy of the decision referred to in paragraph 1. 1, the minister shall send to the competent registration Court.

Article. 92. [Liquidation Division] to take down the branch as a consequence of: 1) of the decision on the prohibition of the establishment by the trader within the foreign branch, issued by the Minister responsible for the economy, 2) of the decision of foreign entrepreneurs to liquidate branch – shall apply mutatis mutandis the provisions of the commercial companies code, the winding-up of a limited liability company.

Article. 93. [Representation based on the territory of the Republic of Poland] foreign Entrepreneurs can create subsidiaries with Headquarters on the territory of the Republic of Poland, hereinafter referred to as "delegations".

Article. 94. [activity representation] the scope of delegation may only cover activities in the field of advertising and promotion for foreign entrepreneurs.

Article. 95. [the delegation of the foreign person appointed to promote the economy of the country of its registered office] 1. The delegation can also create foreign persons, established by the Act of the competent authority of the country of their headquarters, for the promotion of the economy of the country, except that the scope of such delegation may only cover the promotion and advertising of the economy of this country.

2. for the Agency, referred to in paragraph 1. 1, the provisions of this chapter shall apply mutatis mutandis.

Article. 96. [registry agencies of foreign entrepreneurs] 1. The creation of the delegation requires registration of representations of foreign entrepreneurs, hereinafter referred to as "the register of representations", led by the Minister responsible for the economy.

1a. the establishment of representative offices by foreign bank or a credit institution within the meaning of the Act of 29 August 1997 – banking law does not require the registration of delegations.

2. Entry to the registry offices shall be made on the basis of the application and in accordance with its content.

Article. 97. [contents of the request for entry] 1. The proposal referred to in article 1. 96 paragraph 1. 2, written in Polish, includes: 1) the name, registered office and legal form of the foreign entrepreneur;

2) subject of economic activity of foreign entrepreneurs;

3) name, surname and the address of the residence in the territory of the Republic of Poland of the authorized person in the delegation to represent the foreign entrepreneurs;

4) the address of the headquarters offices on the territory of the Republic of Poland, in which are stored the original documents relating to the activities of the Agency.

2. the application shall be accompanied by: 1) the official copy of the document certifying the registration of the foreign entrepreneurs on the basis of which the trader carries out an economic activity;

a certified copy of a document officially 2) specifying the address of the registered office of foreign entrepreneurs, foreign entrepreneurs representation policy and an indication of the persons entitled to its representation, if the document referred to in paragraph 1, does not contain the necessary information in this regard;

3) a certified copy of the document of the foreign entrepreneur to use the premises or property for its headquarters.

2A. If the application contains deficiencies, the competent minister for Economic Affairs calls upon the applicant to its complement within a period of not less than 7 days. The deadline to complete the application, at the substantiated request of the applicant filed before the expiry of that period may be extended. If the formal deficiencies in the prescribed period has the effect of leaving the application without recognition.

3. the documents referred to in paragraph 1. 2, drawn up in a foreign language must be submitted together with a translation into Polish, drawn up and certified by a sworn translator or a proven and certified by a sworn translator, executing the profession of sworn under the conditions laid down in the Act of 25 November 2004 on the profession of sworn (Journal of laws No. 273, item 2702, as amended), or by a sworn established on the territory of one of the States referred to in article 1. 13 paragraph 1. 1.4. Attached to the application for entry in the register of representations of the document referred to in paragraph 1. 2 paragraph 1 shall be certified by apostille if the entrepreneur foreign works in the territory of a State which is a party to the Convention abolishing the requirement of Legalisation for foreign public documents, done at the Hague on 5 October 1961 (Journal of laws of 2005, no. 112, item 938), or by legalization, if the entrepreneur foreign works in the territory of a Member State not party to this Convention.

5. Certification by apostille or legalization is not required if the international agreement, which is related to the Republic of Poland, abolished or simplified legalization or laid off with the legalization of documents in cases falling within the scope of these agreements.

Article. 98. [Certificate of entry] 1. Make an entry in the register of representation of delegations seems to be from the Office of a certificate. The certificate contains the data referred to in article 1. 97 paragraph 1. 1, and the number of the entry in the register of representative offices and the date of entry.

2. the register of representative offices is explicit.

Article. 99. [denial of entry to the registry] 1. The competent Minister of the economy, by decision, refused entry to the registry offices, if:


1) the creation of subsidiaries imperil or defence of the State or the security of classified information about the classification "confidential" or higher, or other important public interest;

2) the application referred to in article 2. 96 paragraph 1. 2, refers to an activity which falls outside the scope defined in article 1. 94 and article. 95 paragraph 1. 1.2. Refusal of entry of the reasons referred to in paragraph 1. 1 paragraph 1, does not require justification.

Article. 100. [obligations of the trader representation] a foreign Entrepreneur who created the subsidiary, is obliged to: 1) use to determine the representation of the original name of the foreign entrepreneur along with a translated into the language of the Polish name of the legal form of the entrepreneur and the addition of the words "representative office in Poland";

2) lead to the delegation of the separate accounts in Polish language in accordance with the provisions of accounting;

3) report the Minister competent for Economic Affairs any factual and legal state changes in the data referred to in article 1. 97, and the commencement of the liquidation of a foreign entrepreneur and its completion, as well as the loss of the trader's foreign rights of establishment or dispose of his assets, within 14 days from the date of these events occur; to report changes shall apply mutatis mutandis the provisions of article 4. 97. Article. 101. [Prohibition of business by foreign trader in the framework of representation] 1. The competent Minister for Economic Affairs shall issue a decision on the prohibition of the exercise of the activity by the entrepreneur under the foreign subsidiaries, where: 1) grossly violates the Polish law or does not perform the obligation referred to in article 2. 100 point 3;

2) occurred opening the liquidation of foreign entrepreneurs, who created the subsidiary, or this company has lost the right of establishment;

3) the activities of the foreign entrepreneur threatens the safety or defence of the State, security of classified information about the classification "confidential" or higher, or other important public interest.

2. The liquidation of the subsidiaries shall apply mutatis mutandis provision art. 91 paragraph 1. 2 and the provisions of the commercial companies code, the winding-up of a limited liability company.

Article. 102. [end of liquidation of representative offices of foreign entrepreneurs] 1. On completion of the liquidation delegation of the foreign entrepreneur is obliged to notify the competent Minister of the economy within 14 days from the date of completion of the liquidation.

2. On completion of the liquidation representation the competent minister of the economy, by a decision, shall be deleted from the register of representation of delegations.

Article. 102A. [exclusion of application of the provisions of the Act] to agencies set up by the foreign bank or credit institution, within the meaning of the Act of 29 August 1997-Bank law, the provisions of article 4. 100 paragraph 3, article. 101 paragraphs 1 and 2. 1 and art. 102 does not apply.



Chapter 7 Mikroprzedsiębiorcy, small and medium entrepreneur Article. 103. [Mikroprzedsiębiorcy, small and medium entrepreneurs] creates State, with due regard to the principles of equality and competition, favourable conditions for the functioning and development of micro, small and medium-sized enterprises, in particular by: 1) initiating changes to the legal situation conducive to development of micro, small and medium-sized enterprises, including those relating to access to finance from credits and loans and credit guarantees;

2) supporting institutions for the financing of the business on favorable terms as part of ongoing government programs;

3) align the conditions of establishment due to the necessary load;

4) facilitating access to information, training and advice;

5) supporting institutions and organisations acting on behalf of entrepreneurs;

6) promote micro, small and medium-sized enterprises with other Polish and foreign entrepreneurs.

Article. 104. [potential Microentrepreneur] For mikroprzedsiębiorcę is considered a trader, that in at least one of the two most recent fiscal years: 1) had an annual average of fewer than 10 employees and 2) reached an annual net turnover from the sale of goods, products and services and financial operations not exceeding the equivalent in gold 2 million euros, or total assets to its balance sheet drawn up at the end of one of those years did not exceed the equivalent in gold 2 million euro.

Article. 105. [Small trader] For the small entrepreneur is believed to the operator, which in at least one of the two most recent fiscal years: 1) had an annual average of fewer than 50 employees and 2) reached an annual net turnover from the sale of goods, products and services and financial operations not exceeding the equivalent in pounds 10 million euros, or total assets to its balance sheet drawn up at the end of one of those years did not exceed the equivalent in pounds 10 million euros.

Article. 106. [the average trader] For the average trader is believed to the operator, which in at least one of the two most recent fiscal years: 1) had an annual average of less than 250 employees and 2) reached an annual net turnover from the sale of goods, products and services and financial operations not exceeding the equivalent in gold 50 million euros, or total assets to its balance sheet drawn up at the end of one of those years did not exceed the equivalent in dollars 43 million euros.

Article. 107. [euro size Conversion] expressed in euro size referred to in article 1. 104-106, are converted into gold, according to the average exchange rate issued by the Polish National Bank on the last day of fiscal year selected to determine the status of the entrepreneur.

Article. 108. (repealed).

Article. 109. [calculation of the yearly average of employment] 1. The average annual employment is defined in terms of full-time equivalents.

2. For the purpose of calculating the annual average employment does not include workers on maternity leave, additional leave, maternity leave under the terms of maternity leave, additional leave under the conditions of maternity leave, paternity leave, parental leave and educational leave, as well as employees in order to prepare.

3. in the case of a trader acting for less than a year, its expected net turnover from the sale of goods, products and services, and financial operations, as well as the average annual employment estimates on the basis of data for the last period documented by the trader.

4. (repealed).

Article. 110. [aid] 1. The entrepreneur an applicant for public assistance consists of a statement against the assisting authority that meets the conditions laid down in annex I to Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of article 2. 87 and 88 of the Treaty (General block exemption regulation) (OJ. EU L 214 of 09.08.2008, p. 3).

2. the Declaration is made in writing, unless provided otherwise.

3. the provisions of paragraphs 1 and 2. 1 and 2 shall not without prejudice to the possibility for the assisting authority to control the facts on entrepreneurs.

4. size expressed in euro referred to in annex I to the regulation referred to in paragraph 1. 1, are converted into gold, according to the average exchange rate issued by the Polish National Bank on the last day of fiscal year selected to determine the status of the entrepreneur.



Chapter 8 final provision Article. 111. [entry into force] this Act comes into force within the time limit and on the terms specified in the Act – introductory provisions the law freedom of economic activity.

[1] repealed pursuant to art. 252 of the Act of 14 December 2012 on waste (Journal of laws of 2013.21), which came into force January 23, 2012.

[2] Article. 75 paragraphs 1 and 2. 1 point 15 is added to be fixed by the article. 9 of the Act of 15 January 2015, amending the law on genetically modified organisms and certain other laws (OJ No. 277). The change came into force March 30, 2015.

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