Man business step by step
Starting your own business is usually a very big step in the career of man. This involves both the expenditure and the risk that economic activity continues and will be a decent source of income. After all, more and more people into it decides primarily because they no longer have to explain to anyone, because they become your own boss. How did that lead?
When we need an economic activity?
Each gainful activity, which is performed in a continuous manner and meets the definition of an organized activity. In this regard, it must be registered. Regardless of whether a potential entrepreneur sells gadgets on auction sites, or giving private lessons, and lead single bar at weddings. If these steps provide steady income, they should legalize it.
To set up a sole proprietorship, you must fill out a form CEIDG-1. Depending on how much time is up and where is currently located, the future entrepreneur has four options for submitting an application:
- in person at the office of the city or town
- registered letter (notarized)
- electronically, using a secure certified signature,
- electronically, without the use of a secure certified signature.
More detailed information on the application for registration of sole proprietor here: Start a business Forms of organizational and legal.
Sole proprietorship REGON and NIP
When passes through the registration of a business and can officially talk about himself, he is an entrepreneur, the next important formalities are getting Regon Number and Tax Identification Number.
If at the establishment of one-man business, the future entrepreneur was given NIP, it is not subject to change. However, if at the time of printing registration CEIDG-1 does not have a NIPu, it will be given after registration. NIP is required for tax purposes for example, the tax on goods and services (in the case of VAT). In turn, the number of the code is essential in dealing with the tax office and the Social Insurance Institution. It must also use the occasion of the accounts and conclude agreements. Regon should also be found on all company stamps (as did NIP, address and full name).
One-man business: the choice of form of taxation
The choice of form of taxation is probably the most difficult step in the process of starting a sole proprietorship business. Even when filling out the application CEIDG-1 should decide on the concrete form of taxation. The choices are:
Which form of taxation to choose to bring the greatest benefit entrepreneurs and has led the company to bankruptcy?
Taxation on general principles is based on taxable income according to the tax scale. Basically, the income is the difference between the actual income and deductible costs. This method of settlement has many positives, and the largest is definitely the fact that if will not be achieved no income or do not exceed the 3091 gold, then there is no tax to pay. In addition, in its annual report, you can use all sorts of tax breaks (web, pro-family, etc.). However, if income is high (above 85 528 zl), they should be taxed 32 percent. rate. In the case of general principles is compulsory also keeping records of accounting: accounting books or records of income and expenses.
A flat tax, as well as general principles is the difference between revenues and costs incurred. However, in this case, the value of tax is 19 percent. and it is constant. And that is the biggest plus of this type of taxation. Regardless of how much a taxpayer earns, the tax rate will remain the same. In addition, as in the case of general principles if it does not reach any income, you do not pay anything.
A lump sum on recorded income is the form in which it is taxed only income that can not be deducted from the costs incurred deductible. By selecting this option, the taxpayer decides on one of the five basic rates of 3%., 5.5%, 8.5%, 17 and 20%. The rate, which selects the entrepreneur depends on the type of activity. Settling in this way you have to keep simplified records of income (which does not show the cost). In addition, every move the entrepreneur must be documented is obliged to keep evidence shopping, keep records of income and a list of fixed assets.
The tax card is characterized in that it has nothing to do with income achieved by the entrepreneur. The rates of tax card is determined individually with the head of the tax office and depends on many factors, among other things:
- the number of inhabitants of the village, where the registered activity,
- the type of services performed by a sole proprietorship,
- the age of the taxpayer.
Tax card is chosen primarily due to the fact that business open. It is designed primarily for companies operating in the field of gastronomy (with the sale of beverages containing up to 1.5 per cent.), Entertainment services, education and service. For a complete list of activities that can take advantage of the tax card can be found in art. 23 paragraph. 1 of the Act on lump-sum income tax.
Tax card has very strict limits on employment, and requires additional paperwork. More on the tax card and other forms of taxation can read in the article: the choice of form of taxation.
Establishment of a sole at the finish
Buttoning all the paperwork on the last button, you can not forget about starting your business bank account. Of course, in the case of a small one-man business is not obliged to set up a separate account, however, for formal reasons it seems like a good idea. Private money entrepreneurs do not blended with corporate money, which greatly facilitate the settlement of the matter. If your company will be using larger number of accounts, their numbers should be included in Annex CEDIG-RB form CEIDG-1.
Most of the banks have already set up a business account is required stamp, so you should take care of it already. Particular attention must be paid to the name and logo firmy- that it is not too long and quickly sinking in memory, and the logo should be readable in any form. After all the paperwork comes at the end of moment when you can proudly declare that they carried out their own business. It is often difficult crossing, but every trader will confirm it extremely rewarding.