All entrepreneurs have to register in the register of companies or in National Court Register (KRS).

Terms and conditions of commencing and conducting business activity by natural persons on the territory of Poland are regulated by Freedom of Economic Activity Act of 2 July 2004.

Freedom of Economic Activity Act defines economic activity as a professional profitgaining activity in the fields of production, construction, commerce, services and in the prospecting for, exploration and extraction of minerals from deposits, as well as a professional activity carried on in an organised and uninterrupted manner.

The provisions of this Act shall not apply to agricultural production activity in the realm of crop farming and animal husbandry, horticulture, market gardening, forestry and inland-water fisheries, or to the renting by farmers of rooms, the sale of home meals and the provision in agricultural farms of other services in connection with the stay of tourists.

In order to commence business in Poland as a company it is necessary to satisfy the following requirements:

• Submitting an application for registration to the National Court Register or the register of companies,
• Submitting the application in order to receive a statistical identification number called REGON,
• Establishment of a bank account,
• Obtaining a tax identification number (NIP),
• Registration with the Department of Social Insurance,
• Inform other institutions if required,
• Acquisition of a license or permission for conducting business activity if necessary.