Report No: AUS7323 . Poland Doing Business in Poland 2015 {Comparing Business Regulations for Domestic Firms in 18 cities} . {June 2015} . DECSN EUROPE AND CENTRAL ASIA . . Document of the World Bank . Standard Disclaimer: . This volume is a product of the staff of the International Bank for Reconstruction and Development/ The World Bank. The findings, interpretations, and conclusions expressed in this paper do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. . Copyright Statement: . The material in this publication is copyrighted. 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Doing Business in Poland 2015 COMPARING BUSINESS REGULATIONS FOR DOMESTIC FIRMS IN 18 CITIES WITH 188 OTHER ECONOMIES © 2015 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW, Washington, DC 20433 Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reserved 1 2 3 4 17 16 15 14 This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Di- rectors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. 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Doing Business in Poland 2015 COMPARING BUSINESS REGULATIONS FOR DOMESTIC FIRMS IN 18 CITIES WITH 188 OTHER ECONOMIES Doing Business in Poland 2015 Resources on the Doing Business website Doing Business in Poland 2015 Law library http://www.doingbusiness.org/Poland Online collection of laws and regulations relating to business Current features http://www.doingbusiness.org/law-library News on the Doing Business project http://www.doingbusiness.org Entrepreneurship data Data on business density (number of Rankings newly registered companies per 1,000 How economies rank—from 1 to 189 working-age people) for 139 economies http://www.doingbusiness.org/rankings http://www.doingbusiness.org/data /exploretopics/entrepreneurship Reports Access to Doing Business reports as well Distance to frontier as subnational and regional reports, Data benchmarking 189 economies to reform case studies and customized the frontier in regulatory practice economy and regional profiles http://www.doingbusiness.org/data http://www.doingbusiness.org/reports /distance-to-frontier Methodology Information on good practices The methodologies and research papers Showing where the many good underlying Doing Business practices identified by Doing Business http://www.doingbusiness.org/methodology have been adopted http://www.doingbusiness.org/data Research /good-practice Abstracts of papers on Doing Business topics and related policy issues Doing Business iPhone app http://www.doingbusiness.org/research Doing Business at a Glance—presenting the full report, rankings and highlights Doing Business reforms for each topic for the iPhone, iPad and Short summaries of DB2015 business iPod touch regulation reforms, lists of reforms since http://www.doingbusiness.org DB2008 and a ranking simulation tool /special-features/iphone http://www.doingbusiness.org/reforms Subnational and regional projects Differences in business regulations at the subnational and regional level http://www.doingbusiness.org/ Subnational Doing Business in Poland 2015 Contents Doing Business in Poland 2015 is the first v Foreword subnational report of the Doing Business series in Poland. It measures business 1 Overview regulations and their enforcement in all 11 About Doing Business and Doing Business in Poland 2015 16 voivodeships across 18 cities—taking account of pairs of voivodeship capitals: Zielona Góra and Gorzów Wielkopolski, 19 Starting a business Bydgoszcz and Toruń. The cities are compared against each other, and with 27 Dealing with construction permits 188 other economies worldwide. 37 Registering property Comparisons with other economies are 45 Enforcing contracts based on the indicators in Doing Business 2015, Going Beyond Efficiency, the twelfth in a series of annual reports published 53 References by the World Bank Group. The indicators in Doing Business in Poland 2015 are also 59 Data notes comparable with almost 400 cities from 55 economies benchmarked in other 69 City snapshots subnational Doing Business studies. All 75 Indicator snapshots data and reports are available at www. doingbusiness.org/subnational. 79 List of procedures 80 Starting a business Doing Business investigates the 97 Dealing with construction permits regulations that enhance business 132 Registering property activity and those that constrain it. Regulations affecting 4 stages of the 149 Indicator details: Enforcing contracts life of a business are measured at the subnational level in Poland: starting a business, dealing with construction 151 Acknowledgments permits, registering property, and enforcing contracts. These indicators were selected because they cover areas of local jurisdiction or practice. The indicators are used to analyze economic outcomes and identify what reforms have worked, where and why. The data in Doing Business in Poland 2015 are current as of September 1st, 2014. This study is the result of collaboration of the Ministry of Infrastructure and Development of the Republic of Poland and Bank Gospodarstwa Krajowego with the World Bank Global Indicators Group, Development Economics, and the Poland Country Office. Doing Business in Poland 2015 Foreword Poland’s economic growth over the last spend fewer resources on regulatory 25 years has been spectacular. In that burdens, they will have more time to period, Poland has more than doubled devote to productive activities. If laws its income per capita and became a and regulations are clear, accessible, European growth champion. It was the and transparent and, at the same time, only EU country to avoid a recession in enforceable before the courts, entre- 2009. Its current GDP growth rate is preneurs will feel more confident to do strong. Poland seems to be on the brink business with people they don’t know, of its new “golden age.” and expand their client and supplier network. But past success does not guarantee future success. Maintaining the im- In line with the importance of regional pressive growth record and fully catch- development, Doing Business in Poland ing up with Western Europe will be a 2015 goes beyond Warsaw and bench- challenge. A vibrant private sector— marks 17 other cities in Poland—in- where companies invest, create jobs, cluding capitals of each of the sixteen and improve productivity—is key to regions—capturing local differences in promoting sustained and inclusive eco- business regulations or in the imple- nomic growth. However, private sector mentation of the national laws. Local growth driven by high productivity authorities can see how they compare requires improved competitiveness, in- with the rest of the country and the cluding a favorable business climate so rest of the world, learn about good that entrepreneurs with good ideas and practices, and take steps to increase energy create and grow their own busi- their competitiveness. This is impor- nesses, generating employment. This tant for the development of small and is important for Poland, where a large medium-size enterprises, which play a productivity gap with top-performing crucial role in economic development OECD countries still exists, and where at the local level. regional disparities within the country still prevail. Strengthening the business Doing Business is limited in scope. It environment and promoting a cohesive does not focus on the usual elements regional development strategy are key of economic policy, such as fiscal actions in Poland’s long-term competi- policy, stimulus, and welfare. Rather, tiveness and productivity agenda. it focuses on the day-to-day function- ing of the economy at the point where Doing Business in Poland 2015 is the regulations directly impact small first subnational report of the Doing entrepreneurs. Doing Business does Business series in Poland. It measures not attempt to measure all costs and business regulations and their enforce- benefits of a particular law or regula- ment from the perspective of a small tion to the society as a whole. Nor does to medium-size domestic firm. The it measure all aspects of the business idea is a simple one: if entrepreneurs environment that matter to firms and vi DOING BUSINESS IN POLAND 2015 investors, or affect the competitiveness The publication of comparable data of an economy. Its aim is simply to sup- on the relative ease of doing business ply business leaders and policy makers in different countries inspires govern- with a fact base for informing policy ments to act. Comparisons between making and to provide open data for cities within a country are even stron- research on how business regulations ger drivers for reform because it is and institutions affect such economic more difficult for local governments to outcomes as productivity, investment, justify why doing business in their city informality, corruption, unemployment, or region is more burdensome than in and poverty. The results are revealing: neighboring locations, in Poland and this report found significant regulatory abroad. differences from one city to another in Poland and uncovered good practices We hope that this study will empower that could be replicated and leveraged reform-minded local policy-makers to empower local entrepreneurs. with the right data to inform their strategies, share lessons across cities The gap between the 18 cities bench- and regions, increase competitiveness, marked is significant. By adopting and help improve the local business existing good practices found across regulatory environment across the the country in the four areas measured country, creating better conditions for by this report, Poland would rank 24th sustainable growth and inclusion. out of 189 economies globally—eight positions higher than Poland’s current ranking according to Doing Business 2015—placing the country ahead of France and the Netherlands. Promoting convergence among regions and cities Mamta Murthi towards the top performers and thus improving the ease of doing business in Regional Director the whole country is a challenge worth Central Europe and the Baltic Countries taking. World Bank Group Doing Business in Poland 2015 Overview Ask anyone in Poland about the coun- The economic integration with the ƒƒ Polish entrepreneurs face different try’s future and you will likely get an European Union has been an effective regulatory hurdles depending on where optimistic answer. This is no surprise. mechanism for promoting conver- they establish their businesses. This is The country recently celebrated the gence: since 2004, gross domestic due to varying efficiency levels at the anniversary of three memorable events product has doubled2—Poland was also public agencies in charge of the 4 areas from its modern history. The year the only EU country to avoid a reces- benchmarked—starting a business, 2014 marked 25 years of freedom, 15 sion during the recent global crisis3— dealing with construction permits, years of NATO membership and 10 and the country is catching up with EU registering property and enforcing years in the European Union. Poland living standards. Rising incomes, open contracts—and discrepancies in the interpretation of national legislation. has transformed itself from a country borders and EU accession have allowed at Europe’s periphery to an influential Poland to participate in global econom- ƒƒ Smaller cities tend to do better overall EU member state with the largest ic, social, and technological progress to across the 4 indicators: of the 18 economy in Central Europe. The coun- an extent never experienced before.4 cities measured, Bydgoszcz tops the try is now classified as a high-income A new generation of entrepreneurs aggregate ranking. However, several economy, a remarkable achievement. has not only risen to the challenge of large cities rank at or near the top of As Polish citizens have prospered with- increased global competition, but also individual indicators—for example, in the EU, their international stature taken advantage of the opportunities Poznań and Wrocław on starting a has grown, as has their confidence and offered by the integration into the business and dealing with construction permits, respectively—proving that enthusiasm for the country’s future EU market. Today, micro, small and high demand for business services can within the union.1 medium-size enterprises represent be dealt with efficiently. ƒƒ No single city does equally well on all 4 FIGURE 1.1 Gross domestic product per capita by voivodeship (2012) indicators. With the exception of Kielce, all cities do better than average on at least one indicator and 13 out of 18 rank POLAND POMORSKIE in the top third on at least one indicator. WARMIŃSKO- ZACHODNIO- MAZURSKIE POMORSKIE ƒƒ Reform-minded local officials PODLASKIE 41,934 can make tangible improvements KUJAWSKO- POMORSKIE by replicating measures already successfully implemented in other MAZOWIECKIE WIELKOPOLSKIE GDP per capita, cities in Poland. PLN thousands LUBUSKIE (current prices) ƒƒ On all indicators, there are good ŁÓDZKIE practices to be found across Poland. DOLNOŚLĄSKIE LUBELSKIE 50–70 If a hypothetical city were to adopt 35–50 ŚWIĘTOKRZYSKIE the best practices found across the OPOLSKIE ŚLĄSKIE 30–35 18 cities, it would rank 24th out of PODKARPACKIE 25–30 189 economies globally—8 positions MAŁOPOLSKIE higher than Poland’s current ranking according to Doing Business 2015— placing the country ahead of France and the Netherlands. Source: Statistical Yearbook of the Regions. Central Statistical Office. Warsaw. 2014. 2 DOING BUSINESS IN POLAND 2015 FIGURE 1.2 Poland ranked 32nd out of 189 economies on the ease of doing business in 2014, but its performance varies significantly across indicators Hong Kong Global best Singapore New Zealand SAR, China Korea, Rep. Georgia New Zealand New Zealand UAE Singapore Singapore Finland EASIEST (1) 17 Poland* 32 34 32 39 35 33 EU average 36 41 48 48 53 55 56 52 64 62 82 78 85 87 137 MOST DIFFICULT (189) Ease of Starting a Dealing with Getting Registering Getting Protecting Paying Trading Enforcing Resolving doing business construction electricity property credit minority taxes across contracts insolvency business permits investors borders * as represented by Warsaw Note: Data are based on the Doing Business 2015 report. Source: Doing Business database. Rank Indicator with highest ranking 99% of all economic entities and pro- Over the past five years, Poland has Poland ranked in the bottom third of all Aggregate ranking vide work 1 for 70% of people employed implemented 16 reforms across the economies globally. in non-financial enterprises.5 10 indicator areas measured by Doing Indicator with lowest ranking Business. Since 2009, it has registered Reforms aimed at improving legal 5 Despite these important achievements, the most progress on the Doing Business institutions typically entail substan- a number of challenges remain. While “distance to frontier” (DTF) metric—a tial changes in legal frameworks, are before 10 the global economic crisis the measure of absolute performance with costly to implement and take years growth rate of income for the bottom respect to the world’s best practices— to yield positive results. Thanks in 40% outpaced the average, this trend of any EU country. part to the reform efforts motivated was 15reversed. In addition, persistent by the transition and EU integration, regional imbalances across the 16 From a more granular perspective, a set of comprehensive and ambitious voivodeships (regions) and internal di- however, the performance remains economic and institutional reforms 18 vergence Bwithin regions—typically Ol Bia To with Op uneven: Po Rz on half Z of the Łó 10 Doing Sz Business G K were undertaken W Lu Ki inKrPoland. W Combining Gd yd sz łys ru ole zn e Gó ielo dź cz W orzó ato ro bli elc ak ar ań large cities gfaring os ty better n than t ń smaller ań szó areas, indicator r a n the a country’s e c business i e w w ice thesec ł a ongoingn reforms e ó w withsa further w sk zc ok w in lko w z 6 towns and rural areas —threaten the environment lags behind the EU aver- p ols enhancing the regulatory efficiency ki attainment of smart, sustainable and ages. Interestingly, indicators measur- of government agencies can have a inclusive growth for all (figure 1.1). ing the strength of regulation tend to strong impact. Take the example of fare better than those measuring the starting a business: one could see the Doing Business studies business regula- complexity of regulatory processes improvements introduced over time as tions from Distance to thethe globalperspective of measured small and frontier in the four or government areas (percentage points) efficiency (figure 1.2). a continuum starting with a reduction Distance to frontier score (0-100) 100 medium-size domestic firms. A funda- For example, Poland’s Doing Business in registration costs and minimum 50th percentile (71.02) mental premise of Doing Business is that scores show Colima a strong secured lending capital, Average moving score 64.63 69.84 to reduce the need for 90 25th (62.06) percentile agencies economic activity benefits from good Aguascaliente regime and credit information system, multiple interactions between 60.74 rules and institutions. These include rules ranking among the top 20 economies Guanajuato and the entrepreneur by creating a 80 that establish and clarify property rights, globally. However, to start a business one-stop shop, eliminating procedures, reduce the cost of solving commercial in Warsaw, a Polish entrepreneur State of Mexico has and then a move to more sophisticated 70 Puebla disputes, increase the predictability of Tamaulipas to wait almost three times Durango longer and reforms with the help of technology— economic 60 outcomes and provide con- pay three times more, on average, than including the online “S24” platform tractual partners with core protections his competitor in another EU country. and the recent electronic exchange of against 50 abuse. The objective: regulations To deal with construction permits, information between agencies (box 1.1). designed Bajato be efficient, Morelos California accessible to all he would have to comply with almost Kraków Bydgoszcz and40 simple Mexico in their implementation. City twice as many requirements—with Lowest Best score score 0 1 2 3 4 5 6 7 8 Number of states contacted OVERVIEW 3 BOX 1.1: Reforming business start-up in Poland—six years in the making Since 2009 Poland has introduced important changes with the objective of making it easier and less expensive to start a business. The minimum capital requirement and registration fees were lowered and a one-stop shop for business registra- tion was set up at the National Court Register (Krajowy Rejestr Sądowy, or KRS). In addition, an online system for registering limited liability companies with standard articles of association is now available as another option for entrepreneurs (the “S24” system). The idea of the one-stop shop was for KRS not only to be in charge of company registration, but also to manage the process for obtaining the statistical and tax identification numbers on behalf of the entrepreneur and register the company with the Social Insurance Office. However, the back-office start-up procedures were not re-engineered. As a result, KRS simply played the role of a post-office: receiving paper applications from the entrepreneur and sending them on to the respective agencies, which, in turn, returned the approved documents, still in paper format. While the reform looked good on paper, the process continued to take approximately one month—the same as before the reform—casting doubt on whether the entrepreneur was better off with the one-stop shop. In 2012, the online “S24” platform was launched, allowing entrepreneurs to register limited liability companies with the KRS using standard articles of association without requiring a notary deed. The system not only sharply reduced the cost of starting a business, but also enabled the processing of applications by KRS in just 1-2 days. Even though entrepreneurs had to register in person with the statistical, tax and social insurance offices, these direct interactions were almost 3 weeks faster than going through the one-stop shop. Currently, two years after the launch, approximately 30% of new limited li- ability companies are set up through the “S24” system, although the uptake varies across cities.1 Challenges remain, which may be limiting higher uptake. The system is not as user-friendly as it could be—for example, all company founders need to be logged in simultaneously and applications cannot be saved in draft format. In addition, the registration process is not fully electronic—applicants still have to pay the civil law transaction tax in-person. Recent reforms seek to build on both systems and address their limitations (table 1.1).2 Effective December 1, 2014, the new law on the one-stop shop came into force. Entrepreneurs no longer need to submit separate applications for the tax office and statistical office when registering with the KRS. Instead, the KRS shares information electronically with the National Register of Taxpayers, which, in turn, shares it with the Statistical Office and the Social Insurance Office. The same infor- mation submitted to KRS is used to generate the statistical and tax identification numbers. Users of the “S24” system will also be able to use the reformed one-stop shop. In addition, a recent legal amendment expands the “S24” system to regis- tered partnerships and limited partnerships and reduces registration fees and the need to submit the specimen of board members signatures among other changes to further encourage its use. It is still too early to assess the impact of the recent reforms on the ease of starting a business across locations in Poland. Achieving a significant time reduction requires that the KRS local court divisions and the other agencies involved in the start-up process have well-functioning electronic systems. In addition, to reduce delays, the review of applications at the KRS court divisions will need to become more efficient, as is already the case for the standard articles of association used by the online “S24” system. Consistent implementation across locations can be challenging, as the case of Italy illustrates. There, an electronic one- stop shop connects five different entities involved in business start-up. However, the time to start a business varies signifi- cantly across cities due to different response times at the local level. Also, ensuring that electronic systems work well from the outset is critical to ensure credibility. In Mexico, the electronic portal tuempresa.gob.mx for business start-up was off to a good start, until a glitch suspended the platform for two months in 2012. Despite subsequent improvements to the portal, the uptake has not recovered, as users favor alternative mechanisms—even if they involve more steps. 1. Data include limited liability companies created from June 2013 to May 2014. Ministry of Justice of Poland. 2. Act of June 26, 2014 amending the National Court Register Act (Journal of Laws of 2014 Item 1161), effective December 1, 2014 - Ustawa z dnia 26 czerwca 2014 r. o zmianie ustawy o Krajowym Rejestrze Sądowym oraz o zmianie niektórych innych ustaw (Dz.U. 2014 poz. 1161). 4 DOING BUSINESS IN POLAND 2015 TABLE 1.1 Business start up in Poland—before and after reform Before December 1, 2014 As of December 1, 2014 Functions One-stop shop at KRS “S24” online registration One-stop shop at KRS “S24” online registration Registration with the National P P P P Court Register (KRS) Registration with the tax P O P P office and obtaining tax identification number (NIP) Registration with statistical P O P P office and obtaining statistical number (REGON) Notification to the Social P O P P Insurance Office Use of standard articles of O P O P association Information exchange Manual: paper copies sent The entrepreneur personally The one-stop shop manages applications to tax, statistical and by the KRS court divisions to submits applications in paper social insurance offices through electronically interconnected local tax, statistical and social form to tax, statistical and systems. insurance offices. social insurance offices. Total time 30 days (17-city average) 8 days (Poznań data)* not yet available** * In Poznań, most limited liability companies are set up using the “S24” online system—the highest uptake among the 18 cities. ** The data of Doing Business in Poland 2015 are valid as of September 1, 2014 and do not reflect the impact of the December 1, 2014 changes. The same national legal framework (table 1.2). Reviewing these findings WHAT DOES DOING defines requirements, regulates costs in isolation may show unexpected BUSINESS IN POLAND 2015 and sets time limits in all four indicator results. Some cities that appear less MEASURE? areas. But while the law is the same dynamic may rank sur­ prisingly high, Warsaw represents Poland in the across the cities, its implementation while some larger business centers annual Doing Business report, which may vary—mainly due to discrepancies appear to lag behind. This is because compares 189 economies glob- in its interpretation and to different Doing Business does not measure all ally. However, in a large country with efficiency levels of the public agencies as­pects of the business environment a decentralized system of government in charge of the areas benchmarked. that matter to firms or investors—nor comprising 16 regions (voivodeships), In three of the four areas measured— does it measure all factors that affect 373 districts (powiats) and 2,489 starting a business, registering prop- com­petitiveness.9 municipalities (gminas),7 entrepreneurs erty, and enforcing contracts—the role face different local practices and regu- of the judiciary is paramount to many A number of observations stand out. lations. In short, Warsaw does not tell of the transactions measured by this First, in Poland, there is a clear cor- the full story. report. In addition to dispute resolu- relation between the size of the city (as tion, Polish civil and commercial courts measured by population) and the aggre- In order to give a more complete rep- operate the immovable assets registry gate ranking.10 Smaller cities do better, resentation of Poland’s business and (Land and Mortgage Registry) and in part because they receive less de- regulatory environment, this study the business registry (National Court mand for business services than larger expands the benchmarking exercise to Register), respectively. Meanwhile, city cities. Government offices in large busi- all voivodeship capitals.8 The focus is on and district authorities play a large role ness centers deal with a high volume of indicators that measure the complex- in the other indicator area: dealing with applications, which leads to bottlenecks ity and cost of regulatory processes construction permits. and higher costs for professional ser- affecting three stages in the life of a vices. However, Łódź and Wrocław are small-to-medium–size domestic firm: examples of large cities that capitalize starting a business, dealing with con- on economies of scale and use resources struction permits, and registering prop- WHAT ARE THE FINDINGS? at their disposal to invest in administra- erty. It also benchmarks the strength On an aggregate level across the four tive modernization. Administrations of legal institutions across the country indicators measured, it is easier to do in these cities issue a building permit by measuring enforcing a commercial business in Bydgoszcz and Olsztyn, but in just over one month—similar to contract before a local court. more difficult in Warsaw and Gdańsk the delay in much smaller cities, such OVERVIEW 5 as Olsztyn and Gorzów Wielkopolski, TABLE 1. 2 Doing Business in Poland: Where is it easier? where the applications volume is five Dealing with times smaller.11 Similarly, trial time at Starting construction Registering Enforcing the busy regional court of Kraków is less a business permits property contracts than a year—6 months faster than in Distance Distance Distance Distance Aggregate to to to to Gdańsk or Warsaw. Judges in Kraków City rank on 4 frontier frontier frontier frontier follow best national practices and use (Voivodeship) indicators (score) Rank (score) Rank (score) Rank (score) Rank active case management, leveraging the Bydgoszcz 1 85.79 9 69.84 1 82.14 3 72.69 6 existing provisions of the Code of Civil (Kujawsko-Pomorskie) Procedure to frontload evidence and Olsztyn 2 87.80 2 64.65 9 81.02 5 76.12 1 (Warmińsko-Mazurskie) set a schedule of anticipated hearings and pleadings where possible. Another Białystok 3 86.79 4 63.41 12 82.62 1 73.69 3 (Podlaskie) example is Poznań—ranked in the top Toruń 4 85.54 13 67.04 3 80.78 7 72.97 5 third on starting a business and regis- (Kujawsko-Pomorskie) tering property—where high demand for Opole 5 86.79 4 66.31 6 79.43 13 73.05 4 business services in these areas is dealt (Opolskie) with more efficiently than in smaller cit- Poznań 6 89.13 1 62.31 15 81.49 4 71.64 7 ies. Other cities should follow suit. (Wielkopolskie) Rzeszów 7 84.03 17 67.27 2 80.38 9 71.57 8 A good international example comes (Podkarpackie) from Italy, where Milan and Turin—two Zielona Góra 8 84.53 14 64.64 10 82.53 2 71.23 10 of the largest business centers in the (Lubuskie) country—rank near or at the top on Łódź 9 85.79 9 66.35 5 80.66 8 68.98 14 dealing with construction permits and (Łódzkie) enforcing contracts, respectively. A Szczecin 10 82.77 18 65.98 7 80.82 6 71.08 12 risk-based approach allows for fast- (Zachodniopomorskie) tracking of approvals for simple Gorzów Wielkopolski 11 84.53 14 60.85 17 80.02 11 73.78 2 buildings in Milan. The court in Turin (Lubuskie) has successfully reduced pending Katowice 12 85.79 9 63.43 11 79.34 16 70.49 13 (Śląskie) cases and sped up civil proceedings by establishing clear guidelines on case Wrocław 13 86.29 6 66.65 4 77.47 18 68.62 16 (Dolnośląskie) management and tracking judges’ per- Lublin 14 86.04 7 65.92 8 78.39 17 68.67 15 formance—proving that large cities can (Lubelskie) be efficient and offer quality services. Kielce 15 84.28 16 63.06 13 79.38 15 71.11 11 (Świętokrzyskie) A second observation is that no single Kraków 16 86.04 7 60.74 18 79.54 12 71.44 9 city does equally well in all four areas. (Małopolskie) With the exception of Kielce, all cities Warsaw 17 85.79 9 62.97 14 80.30 10 64.83 17 do better than average on at least (Mazowieckie) one indicator and 13 out of 18 rank in Gdańsk 18 87.80 2 61.97 16 79.42 14 63.89 18 the top third on at least one indicator. (Pomorskie) In Toruń, for example, dealing with Note: The aggregate rankings are based on the average of each city’s distance to frontier (DTF) scores for the four construction permits is easier than topics included in this study. The DTF score shows how far on average an economy is at a point in time from the best performance achieved by any economy on each Doing Business indicator since 2005. The measure is normalized to elsewhere, but starting a business is range between 0 and 100, with 100 representing the frontier of best practices. For more details, see the About Doing Business and Doing Business in Poland 2015 section. ranked below most other cities. Gorzów Source: Doing Business database. Wielkopolski ranks near the top on en- forcing contracts but performs poorly when it comes to starting a business the indicators measured can guide Third, small local changes can make a and dealing with construction permits. local policymakers to areas where im- difference in the bigger, global picture: Gdańsk does well on starting a business provements are possible without major the distance to frontier (DTF) score indi- but lags behind in the other areas. From legislative changes (figure 1.3). cates the distance between a city’s per- a public-policy point of view, such dis- formance on a given indicator and the persion or uneven performance across best performance globally across 189 137 MOST DIFFICULT (189) 6 DOING BUSINESS IN POLAND 2015 Ease of Starting a Dealing with Getting Registering Getting Protecting Paying Trading Enforcing Resolving doing business construction electricity property credit minority taxes across contracts insolvency business permits investors borders * as represented by Warsaw FIGURE 1.3 A location’s regulatory environment may be more business-friendly in some areas than others—revealing opportunities for reform Rank Indicator with highest ranking Aggregate ranking 1 Indicator with lowest ranking 5 10 15 18 By Ol Bia To Op Po Rz Z Łó Sz Go Ka W Lu Ki Kr W Gd dg sz ty łys ru ń ole zn es Gó ielo dź cz ec Wiel rzów towi ro cła bli elc ak ar sa ań os n to ań zó ra na n e ów w sk zc k w in ko ce w z po lsk i Source: Doing Business database. economies. On dealing with construction need to deposit PLN5,000 (EUR1,166) Distance to for permits, the global frontier in example, the four measured Polish cities are COMPARING areas (percentage points) REGULATIONS or 12.3% Distance of income to frontier per capita as paid-in score (0-100) 100 furthest away from the global frontier ACROSS 18 CITIES FROM 16 minimum capital. Recent reforms—un- of best practices. But within Poland, the VOIVODESHIPS Colima derway Average since December score 64.63 69.84 50th percentile (71.02) 2014—replace 90 25th percentile (62.06) distance between the best Aguascaliente and worst Starting a business paper-based 60.74 interactions between the performing cities is significant (figure In Poznań, half of limited liability Guanajuato agencies involved in the one-stop shop 80 1.4). With a DTF score below 62, Gdańsk, companies are set up with the help of with interconnected databases. Poland Gorzów Wielkopolski and Kraków per- the “S24” online system—the State of Mexico highest could, over time, move to an entire on- 70 Puebla 12 form as Tamaulipas poorly as economies ranking in uptake among the 18 cities. Durango Startup line business start-up process similar the 60bottom fourth globally. Meanwhile, requires six procedures, eight days to New Zealand or Slovenia. Bydgoszcz’s DTF of 69.84 places the and 6.9% of income per capita. In the city50close to the average global perfor- remaining 17 cities, most businesses Dealing with construction mance. BajaThis California is not surprising: MorelosBydgoszcz choose to register using the one-stop permits Kraków Bydgoszcz is one 40 of theCity Mexico five cities with the fewest shop of the local court division of the Across Poland, Lowest dealing with construc- Best requirements 0 because 1 pre-construction 2 3 4 KRS.5 This requires 6 7 four procedures 8 permits score tion score takes on average 21 clearances for water, rainwater and but causes Number of states contacted longer delays—one month procedures and 175 days, at a cost sewage connections can be requested in on average—and higher costs—12.9% equivalent to 0.2% of the warehouse one single step. Dealing with construc- of income per capita—well above the value. In the EU, the same process is on tion permits is also relatively fast and EU average of 11.6 days and 4.1% of average 10 times more expensive—2.3% inexpensive. Obtaining a building permit income per capita. The volume of ap- of warehouse value—but significantly takes two weeks less than the 60-day plications and resources, as well as less complex—13 procedures. The Polish limit set by law. According to anecdotal different practices at the respective Building Law sets the regulatory and evidence, this is due to how City Hall court division of the KRS, determine legal framework for the construction administrators have organized the the duration of the start-up process. It industry, defining requirements, set- internal flow of documents and the way takes 22 days in Olsztyn and Gdańsk ting time limits and regulating costs. applications are channeled through the and 42 days in Szczecin. Notary fees However, there are local implementa- different departments. Moreover, fewer are the main source of costs in all cit- tion differences across cities. It is requirements and lower costs for hiring ies using the KRS one-stop shop, but easier to comply with the formalities private experts, such as land surveyors, they are dropping as result of recent to obtain a construction permit to keep costs low. deregulation of the profession. In addi- build a warehouse and connect it to tion, company founders across Poland water and sewerage in Bydgoszcz and Go Ka W Lu Ki Kr W Gd OVERVIEW 7 cz ro bli elc ak ar ec Wiel rzów towi cła n e ów sa w ań sk in ko ce w po lsk i dealing with construction permits costs and sharing a single identification num- FIGURE 1.4 Gap between the highest half what it costs in Warsaw—PLN3,142 ber to search for properties—both in the and lowest distance to frontier scores in dealing with construction permits (EUR733) versus PLN6,080 (EUR1,418). Cadastre and the Land and Mortgage within Poland This is because the clearance from the Registry—would allow for quick identi- municipal water works company is less fication of the legal status of the prop- Distance to frontier score (0-100) expensive and because of the lower cost erty, provide greater certainty for the 50th percentile (71.02) of hiring private third parties such as parties engaged in a property transfer, Average score 64.63 69.84 25th percentile (62.06) fire safety experts and land surveyors. and reduce the likelihood of mistakes. 60.74 Guanajuato Consolidating pre-construction clear- Making registration electronic would ances is a key factor to facilitating also bring significant improvements. e of Mexico the construction permitting process in bla Poland—where the number of requisites Enforcing contracts ango before construction can even start is On average, it takes 512 days and much higher than in most advanced costs 15.9% of the claim value to re- economies. Investing in advanced zon- solve a commercial dispute across the ing systems would also help reduce the 18 Polish cities measured. This makes Kraków Bydgoszcz burden of obtaining such clearances. Poland faster, by about two months, Lowest Best score score and cheaper, by nearly 6 percentage 8 Source: Doing Business database. Registering property points, than the average EU economy. Registering property takes on average Enforcing contracts is easier in Olsztyn 33 days and costs 0.32% of the property where it takes a total of 328 days and Rzeszów, and more difficult in Gorzów value. Based on a common legal frame- costs 15.3% of the claim value. It is more Wielkopolski and Kraków. The number work, the same six procedures apply difficult in Gdańsk, where it takes 715 of steps required range from 19 in throughout the country. Compared days and costs 19.7%. Variations in the Bydgoszcz, Rzeszów, Szczecin, Warsaw to the EU average of 4.45% of prop- time can be found at all stages of the and Wrocław to 22 in Gdańsk, Gorzów erty value, Poland is inexpensive when enforcing contracts process: lengthy Wielkopolski, Kielce, Olsztyn and it comes to registering property. On the service time due to the postal operator Opole. The differences arise from the other hand, it lags behind in terms of in some cities, backlogs in the courts of 10–13 clearances required—related to the time it takes to do so. Registering the most populous cities, and multiple electricity, water, sewerage, rainwater property is easiest in Białystok, where auctions at the enforcement stage in drainage and public road access—even it takes only 18 days and costs 0.35% cities with a smaller market for move- before the building permit application is of the property value. By contrast, in able assets. In most cities where trial submitted and construction can com- Wrocław it takes 51 days. The delay is time is less than a year, judges use ac- mence. Smaller cities tend to require largely caused by the time it takes to go tive case management by leveraging more pre-construction clearances through registration with the Land and the provisions in the Polish Code of Civil compared to larger urban areas: four13 Mortgage Registry. The average time Procedure to earmark and schedule of the five cities that require more steps to complete this step is 25 days, but anticipated hearings, and to require to deal with construction permits have it can vary from 40 days in Wrocław the frontloading of evidence. Poland 200,000 or fewer inhabitants. In all to 10 days in Białystok and Zielona has over the last 10 years implemented cities, there are no requirements during Góra, where the Land and Mortgage many reforms to speed up commercial construction,14 seven after construc- Registries have streamlined internal justice, including a bold reform of the tion, and two to obtain water and sew- procedures and leveraged the assis- bailiff profession. However, commercial erage connections. Complying with all tance from legal secretaries to help the courts are facing an increasing flow of requirements takes 137 days in Opole; referendarzs.15 In Kraków, registering incoming cases and in the most popu- in Kraków, Poznań and Warsaw it takes property costs 0.27% of property value, lous cities, such as Warsaw, backlogs more than two months longer. The vari- while in Gdańsk it costs almost 0.1% are on an upward trend. Promoting ation in time depends on three factors: more because of differences in notary alternative dispute resolution, such the delay in obtaining pre-construction fees, which are subject to negotiation as mediation, would allow cases to clearances, the time it takes City Halls following the recent deregulation. On be resolved at an early stage and not to process building permit applica- average, notary fees constitute 95% of have to go through multiple procedural tions, and the days required to obtain the total cost to register a property in steps, trial and judgment. Reviewing an occupancy permit from the County Poland. Consolidating land and real es- court resource allocation can help Building Inspectorate. Although most tate records in one electronic database ensure that judges get the support fees are set nationally, in Bydgoszcz, 8 DOING BUSINESS IN POLAND 2015 FIGURE 1.5 How would the adoption of good practices found across Polish cities impact Poland’s global ranking? Pol nd (W rs w) B st of Pol nd (h poth tic l cit , Poloni ) Doin Busin ss 2015 r nk Pot nti l r nk 13 Enforcin contr cts 33 proc dur s ( ll citi s), 328 d s (Ols t n) 13.6% of cl im v lu (Bi ł stok) 24 30 R ist rin prop rt E s of doin busin ss 32 37 6 proc dur s ( ll citi s) R ist rin prop rt 39 18 d s (Bi ł stok), 0.27% of prop rt v lu (Kr ków) 6 proc dur s, 33 d s, 0.32% of prop rt v lu St rtin busin ss Enforcin contr cts 52 4 proc dur s (17 citi s), 8 d s (Po n ń) 33 proc dur s, 685 d s, 19.4% of cl im v lu 6.92% of incom p r c pit (Po n ń) Minimum c pit l r quir m nt 12.3% of incom p r c pit ( ll citi s) St rtin busin ss 85 4 proc dur s, 30 d s, 12.9% of incom p r c pit Minimum c pit l r quir m nt 12.3% of incom p r c pit 100 D lin with construction p rmits 19 proc dur s (B d os c , R s ów, S c cin, Wrocł w nd W rs w) 137 d s (Opol ), 0.15% of w r hous v lu (B d os c ) D lin with construction p rmits 137 19 proc dur s, 212 d s, 0.3% of w r hous v lu Source: Doing Business database. they need to manage an increasing or region is more burdensome than in On all indicators, there are good prac- caseload. Finally, institutionalizing neighboring locations. The good news tices to be found across Poland. If a good practices that have helped some is that sharing the same national legal hypothetical city—“Polonia”—were to courts to deal with increasing case flow framework facilitates the adaptation adopt the best practices on starting could help courts throughout Poland of good practices. Reform-minded a business, dealing with construction reduce delays. local officials can achieve tangible permits, registering property, and improvements by replicating measures enforcing contracts found across the already successfully implemented in 18 cities, it would rank 24th out of 189 other locations across Poland. Small economies globally—eight positions LEARNING FROM EACH administrative improvements that do higher than Poland’s current ranking OTHER not require major regulatory changes according to Doing Business 2015—plac- Publishing comparable data on the can make a big difference in the life of a ing the country ahead of France and relative ease of doing business in dif- small or medium-size firm. the Netherlands (figure 1.5). Learning ferent countries inspires governments from Poznań what it takes to encour- to act. They uncover bottlenecks and Lessons can be learned from the cities age the massive uptake of the “S24” identify where policymakers can look that have the best performance and online registration system among for good practices. Poland has a track also from those that face the most entrepreneurs, and then combining this record of successfully looking to the EU challenges. For example, referendarzs faster and less expensive process with and using international benchmarks— in Warsaw deal with significantly more the streamlined procedures available like Doing Business or other similar company registration applications through the one-stop shops at the indicators—to improve its regulatory than in any other city, yet the KRS National Court Register, would allow framework. court divisions manage to maintain “Polonia” to rank 48 positions higher on their registration times well within the starting a business. Similarly, reduc- Now it is time to look inward: com- average. One reason behind Warsaw’s ing the time and cost of dealing with parisons between locations in the higher efficiency may be a flexible construction permits to 137 days, as same country can be even stronger work schedule that allows referenda- in Opole—where obtaining a building drivers of reform, because it is more rzs to adjust to peaks in the volume of permit takes two weeks less than the difficult for local governments to jus- applications. 2-month limit set by law and the oc- tify why doing business in their city cupancy permit is released in 10 days, 18 By Ol Bia To Op Po Rz Z Łó Sz Go Ka W Lu Ki Kr W Gd dg sz ty łys ru ń ole zn es Gó ielo dź cz ec Wiel rzów towi ro cła bli elc ak ar sa ań os n to ań zó ra na n e ów OVERVIEW w sk 9 zc k w in ko ce w z po lsk i of the investment climate. They use FIGURE 1.6 States in Mexico that strive the most to maintain an active dialogue with existing benchmarks, firm statistics their peers have a better business regulatory environment or surveys to identify opportunities for Distance to the global frontier in the four measured areas (percentage points) improvement, Distance learn from others and to frontier score (0-100) 100 measure progress regularly. 50th percentile (71.02) Colima Average score 64.63 69.84 90 25th percentile (62.06) Aguascalientes Consultation 60.74 with stakeholders is Guanajuato another key component in the reform 80 process. An effective platform to State of Mexico 70 Puebla promote regular consultations and Tamaulipas Durango collaboration with the private sector, 60 making the latter an important part of the reform process, is essential. 50 Without understanding the private Baja California Morelos sector’s Krakówconcerns and the barriers that Bydgoszcz 40 Mexico City prevent Lowest from starting, operat- themBest score score 0 1 2 3 4 5 6 7 8 ing and growing their businesses, no Number of states contacted government can claim to have set up a Note: The correlation between the distance to frontier and the number of states that were contacted by other states is comprehensive reform agenda that will 0.53 and the relationship is significant at 1%. make a real difference to its people. It Source: Doing Business database—obtained in November 2013 during consultative meetings with authorities from would therefore be beneficial for Poland Mexican states. to strengthen its existing mechanisms that will allow for regular consultations the fastest in Poland—and 0.15% of learning also takes place when local and feedback mechanisms between the warehouse value, as in Bydgoszcz, policy makers visit neighboring states the public and the private sectors, would put “Polonia” 37 places ahead on and cities. For example, policy makers making this an important part of the this indicator. In Białystok, the Land of the state of Colima visited Sinaloa, reform process in the country. and Mortgage Registry leverages a where they learned about issuing land- modern case management system use authorizations electronically; soon Similarly, without effectively com- to improve internal processing times after, Colima set up a similar system municating the benefits of reforms, and, in Kraków, competition among on its own website. Not surprisingly, implementation suffers. In the area of notaries drove down property transfer the states making the largest number construction permits, for example, the costs—adopting these practices would of inquiries are those that consistently numerous amendments to the Polish rank the hypothetical city 30th, similar maintain and develop good practices. Building Law were not disseminated to the United States, on registering The data show that the better-per- consistently across enforcement property. Finally, if “Polonia” were to forming states in the Doing Business in agencies and private practitioners, re- adopt the speed to enforce a contract Mexico series are those that make the sulting in confusion and uneven imple- of Olsztyn (328 days) and the low cost most efforts to contact others (figure mentation across cities. Recently, the of Białystok (13.6%), it would climb 39 1.6). While saving time and money are Building Law was modified to simplify positions to rank 13th globally, the same immediate benefits for firms, there the permitting process.17 Legislative as Germany and ahead of Finland. are larger economy-wide payoffs from amendments should be well com- business reforms. A study shows that municated to all stakeholders—local Other countries can serve as examples after the introduction of local one- implementing agencies, the business of how peer-to-peer learning works. A stop shops for business start-ups the and legal communities and the general recent consultation of public officials number of new firm registrations rose public—and accompanied by guide- from 31 Mexican states confirmed 5%, employment increased by 2.2% and lines on how to interpret the new law that peer learning is a significant prices fell by nearly 1% because of the in order to ensure that changes are tool for reform-minded states. The competition from new entrants.16 understood and put in practice. Doing Business in Mexico series and the biannual meetings organized by Governments that succeed in sustain- One example comes from the the Mexican Federal Commission on ing reform programs tend to have com- United States. The Open Government Regulatory Improvement are recur- mon features. Like Poland, they take a Initiative,18 launched in 2009, at- ring opportunities to learn about good comprehensive approach that targets tempts to foster greater transparency practices and connect to peers. Peer improvements across multiple areas 10 DOING BUSINESS IN POLAND 2015 for sustainable growth (table 1.3). TABLE 1.3 Suggested reforms to improve the ease of doing business across Poland Removing needlessly bureaucratic SUGGESTED REFORMS RELEVANT MINISTRIES/ AGENCIES* regulations and red tape reduces the Starting a business cost for Polish firms to do business and • Improve efficiency at the National Court Register by Local level: thus boosts productivity and enhances adopting existing good practices • District Court: National Court Register division • Allow the use of standard articles of association for • Tax Office their efficiency and competitiveness registration at the one-stop shop of the National • Statistical Office abroad. The national economies that Court Register • Social Insurance Office • Create a single online process for starting a business have managed to increase their foot- National level: print in the global marketplace are • Assess the feasibility of replacing the civil law transaction tax with a business registration fee • Ministry of Justice based on a cost recovery principle • Ministry of Finance those that have made sustained efforts • Eliminate the minimum capital requirement • Central Statistical Office to create an environment that is more • National Council of the Judiciary conducive for private sector develop- Dealing with construction permits ment. Poland’s proven reform track • Consolidate or eliminate pre-construction clearances Local level: record provides optimism that similar • Clarify and better communicate the construction • City Hall: Architecture department permitting process and requirements • City Hall: Geodetic department efforts will be undertaken in the years • Invest in advanced zoning systems • City Hall: Urban Planning department to come, leading to sustained growth • County Building Inspectorate • Consolidate and simplify post-completion inspections and progress. and the issuance of the occupancy certificate • Public utility providers • Develop an electronic platform for the construction National level: permit administration • Ministry of Infrastructure and Development • General Office of Building Control • Head Office of Land Surveying and Cartography • National Sanitary Inspectorate • State Fire Service Registering property • Optimize available resources to reduce delays at the Local level: Land and Mortgage Registry of the relevant court • District Court: Land and Mortgage Registry • Move toward electronic registration • City Hall: Urban Planning department • Improve the interconnection between the Land and • City Hall: Cadastre department Mortgage Registry and the Cadastre • Use a single identification number for property National level: searches at the Land and Mortgage Registry and • Ministry of Justice the Cadastre • National Council of the Judiciary • Improve public service delivery at the City Hall Enforcing contracts • Establish a mediation culture among judges and Local level: litigants • Regional Court: Commercial division • Expand court automation • Mediation centers • Ensure effective financial and human resource allocation within the courts National level: • Institutionalize good practices across commercial • Ministry of Justice divisions • National Council of the Judiciary • Polish Council for the Alternative Methods of Disputes and Conflicts Resolution *The list includes the main ministries and departments but additional departments or ministries might be implicated. Note: All suggested reform recommendations are detailed in the “What to reform?” section of each chapter. in an effort to engage citizens and Poland’s economic performance is businesses more actively in the regu- undoubtedly a success story. As the latory process. The initiative marks a country continues down a path of departure from previous transparency growth and development, a number measures. It focuses on “collaborative of new challenges are emerging. In the governance,” meaning that regulatory longer term, Poland will have to face agencies must take proactive steps to the problem of an aging society, while work in collaboration with businesses trying to avoid the “middle income and citizens and stakeholders. Its goal trap”—getting stuck at its current is to strengthen accountability, secure economic level. Enhancing the business public trust, and increase efficiency environment can be a powerful tool for and effectiveness in government. maintaining a high level of competitive- ness and establishing a solid foundation Doing Business in Poland 2015 About Doing Business and Doing Business in Poland 2015 E conomic activity requires sensible Doing Business was designed with 2 ƒƒ Doing Business measures business rules that encourage firm start-up main types of users in mind: policy regulations that affect domestic small and growth and avoid creating makers and researchers.1 Doing Business and medium-size firms in 11 areas distortions in the marketplace. Doing is a tool that governments can use to across 189 economies. Doing Business Business measures the rules and regula- design sound policies for the creation in Poland 2015 covers 4 of these areas: tions that can help the private sector of firms and jobs. But this tool should starting a business, dealing with thrive—because without a dynamic not be used in isolation. Doing Business construction permits, registering private sector, no economy can provide provides a rich opportunity for bench- property and enforcing contracts. a good, and sustainable, standard of liv- marking by capturing key dimensions ƒƒ Doing Business and Doing Business ing for people. Doing Business promotes of regulatory regimes. Nevertheless, the in Poland 2015 do not capture other rules that establish and clarify property Doing Business data are limited in scope aspects of the business environment, rights, minimize the cost of resolving and should be complemented with other such as security, market size and disputes, increase the predictability of sources of information. macroeconomic stability. economic interactions and provide con- ƒƒ The Doing Business methodology tractual partners with core protections Doing Business is also an important is based on standardized case against abuse. source of information for researchers. It scenarios in the largest business city provides a unique data set that enables of each economy. Subnational Doing The Doing Business data highlight the analysis aimed at better understanding Business studies expand the Doing important role of the government and the role of business regulation in eco- Business analysis beyond this largest government policies in the day-to-day nomic development. business city to measure variations in life of domestic small and medium-size regulations or in the implementation of firms. The objective is to encourage national laws across locations within regulations that are designed to be ef- an economy or a region. ficient, accessible to all who use them WHAT DOES DOING ƒƒ Doing Business in Poland 2015 relies and simple in their implementation. BUSINESS AND DOING on the following main sources of Where regulation is burdensome and BUSINESS IN POLAND 2015 information: the relevant laws competition limited, success tends to MEASURE? and regulations, private sector depend on whom one knows. But where Doing Business captures several im- respondents, government officials, regulation is efficient, transparent and portant dimensions of the regulatory magistrates and World Bank Group implemented in a simple way, it be- environment as it applies to local firms. staff. comes easier for aspiring entrepreneurs Doing Business provides 2 main types of ƒƒ Governments use Doing Business as to compete on an equal footing and to indicators: those that broadly measure a source of objective data providing innovate and expand. In this sense Doing the complexity and cost of regula- unique insights into good practices Business values good rules as a key to tory processes and those that measure worldwide. Many Doing Business social inclusion. Enabling growth—and the strength of legal institutions. indicators are “actionable”—though ensuring that all people, regardless of Indicators of the first type (starting depending on the context, they may income level, can participate in its ben- a business, dealing with construction not always be “action-worthy.” efits—requires an environment where permits, getting electricity, registering new entrants with drive and good ideas property, paying taxes and trading can get started in business and where across borders) promote efficiency in good firms can invest and grow, thereby transactions handled by the govern- creating more jobs. ment, such as in the process to register 12 DOING BUSINESS IN POLAND 2015 BOX 2.1 Comparing regulations at the local level: subnational Doing Business studies The subnational Doing Business studies expand the Doing Business analysis beyond the largest business city of an econo- my. They measure variation in regulations or in the implementation of national laws across locations within an economy (as in Italy or Colombia) or a region (as in South East Europe or Central America). Projects are undertaken at the request and in collaboration with governments. Data collected by subnational reports over the past 2 years show that there can be substantial variation within an econ- omy. In Mexico in 2013, for example, transferring property took as few as 2 days in Colima and as many as 74 in Mexico City. Indeed, within the same economy one can find cities that perform as well as economies ranking in the top 20 on the ease of registering property and cities that perform as poorly as economies ranking in the bottom 40 on that indicator (see figure). Different locations, different regulatory processes, same economy Distance to frontier score for registering property (0–100) 90th percentile 88.71 (88.16) 82.79 76.67 79.03 80.49 72.75 73.62 64.52 78.41 55.14 58.40 59.76 10th percentile 57.00 (42.27) 29.38 4.84 Nigeria, 2014 Colombia, 2012 Egypt, Arab Rep., 2013 Italy, 2012 Mexico, 2013 Worst score Best score Average score Note: The average score shown for each economy is based on all locations covered by the data: 36 cities in Nigeria, 23 cities in Colombia, 15 locations and governorates in the Arab Republic of Egypt, 13 cities in Italy and 31 states and Mexico City in Mexico. The worst score shown for each economy is that of the location with the most complex process for transferring property, and the best score that of the location with the most efficient one. The 10th and 90th percentile values are based on economy-level scores for the 189 economies covered by Doing Business. Source: Subnational Doing Business database. The subnational Doing Business studies create disaggregated data on business regulations. But they go beyond a data collection exercise. They have proved to be strong motivators for regulatory reform at the city level: ƒƒ The data produced are comparable across locations within the economy and internationally, enabling locations to benchmark their results both locally and globally. Comparisons of locations that are within the same economy and therefore share the same legal and regulatory framework can be revealing: local officials find it hard to explain why doing business is more difficult in their jurisdiction than in a neighboring one. ƒƒ Pointing out good practices that exist in some locations but not others within an economy helps policy makers rec- ognize the potential for replicating these good practices. This can prompt discussions of regulatory reform across different levels of government, providing opportunities for local governments and agencies to learn from one another and resulting in local ownership and capacity building. Since 2005 subnational reports have covered 367 cities in 55 economies, including Brazil, China, India, Indonesia, Morocco and Pakistan. In 2014, subnational studies were completed in Mexico, Nigeria and more recently in the Central America region. Subnational reports are available on the Doing Business website at http://www.doingbusiness.org/subnational. ABOUT DOING BUSINESS AND DOING BUSINESS IN POLAND 2015 13 a transfer of property. The second set perspectives on the data. The ease best performance observed on each of of indicators (getting credit, protecting of doing business ranking compares the indicators across all economies in minority investors, enforcing contracts economies with one another; the the Doing Business sample since 2005 and resolving insolvency) show limited distance to frontier score benchmarks or the third year in which data were variability across cities in the same economies with respect to regulatory collected for the indicator. This allows economy since they mainly draw from best practices, showing the absolute users both to see the gap between a national laws with general applicability. distance to the best performance on particular economy’s performance each Doing Business indicator. When and the best performance at any point The choice of Doing Business indicators compared across years, the distance in time and to assess the absolute has been guided by economic research to frontier score shows how much the change in the economy’s regulatory and firm-level data, particularly data regulatory environment for local entre- environment over time as measured from the World Bank Enterprise preneurs in an economy has changed by Doing Business. This measure shows Surveys.2 These surveys provide data over time in absolute terms, while the not only how economies are ordered on highlighting the main obstacles to busi- ease of doing business rankings show their performance on the indicators but ness activity as reported by entrepre- how much the regulatory environment also how far apart they are. neurs in more than 120 economies. The has changed relative to that in other design of the Doing Business indicators economies. Doing Business in Poland 2015 includes has also been informed by theoretical rankings of the 18 cities measured on insights gleaned from extensive re- The distance to frontier measure 4 topics: starting a business, dealing search and the literature on the role of aids in assessing the absolute level with construction permits, register- institutions in enabling economic de- of regulatory performance and how ing property and enforcing contracts. velopment. In addition, the background it improves over time. This measure The rankings presented are based on papers developing the methodology for shows the distance of each economy the distance to the frontier score. The each of the Doing Business indicator to the “frontier,” which represents the distance to frontier score captures the sets have established the importance of the rules and regulations that Doing TABLE 2.1 What is the frontier in regulatory practice in the areas measured Business measures for such economic by Doing Business in Poland 2015? outcomes as trade volumes, foreign di- Worst rect investment, market capitalization Topic and indicator Who sets the frontier Frontier performance in stock exchanges and private credit Starting a business as a percentage of GDP.3 Procedures (number) Canada; New Zealand 1 18 a Doing Business in Poland 2015 is the Time (days) New Zealand 0.5 100 b first subnational Doing Business report Cost (% of income per capita) Slovenia 0 200 b in the country (box 2.1) and as such it Minimum capital (% of income per capita) Australia; Colombia c 0 400 b captures several important dimensions Dealing with construction permits of the regulatory environment as they Procedures (number) Hong Kong SAR, China 5 30 a apply to local firms in 18 Polish cities. Time (days) Singapore 26 373 b It provides quantitative measures of Cost (% of Warehouse value) Qatar 0 20 b regulations in 4 business areas: start- ing a business, dealing with construc- Registering property tion permits, registering property and Procedures (number) Georgia; Norway; Portugal; 1 13 a Sweden enforcing contracts. Time (days) Georgia; New Zealand; Portugal 1 210 b Cost (% of property value) Saudi Arabia 0 15 b Enforcing Contracts TWO AGGREGATE Procedures (number) Singapore 21 53 a MEASURES Time (days) Singapore 120 1,340 b Doing Business presents data both Cost (% of claim value) Bhutan 0.1 89 b for individual indicators and for 2 aggregate measures—the distance a. Worst performance refers to the 99th percentile among all economies. b. Worst performance refers to the 95th percentile among all economies. to frontier metric and ease of doing c. One hundred and ten other economies also have a minimum capital of 0. business ranking—to provide different Source: Doing Business database. 14 DOING BUSINESS IN POLAND 2015 gap between a city’s performance and authorities give to particular areas of many need 9 days), the worst perfor- a measure of best practices across the business regulation reform and in the mance is calculated after the removal areas covered by the report. For start- ability of different government agen- of outliers. The definition of outliers ing a business, for example, Canada cies to deliver tangible results in their is based on the distribution for each and New Zealand have the smallest area of responsibility. component indicator. To simplify the number of procedures required (1) and process, 2 rules were defined: the 95th New Zealand the shortest time to fulfill Calculation of the distance to percentile is used for the indicators them (0.5 days). Slovenia has the lowest frontier score with the most dispersed distributions cost (0.0% of income per capita), and In the present report, calculating the (including time, cost and minimum capi- Australia, Colombia and 110 other econ- distance to frontier score for each city tal), and the 99th percentile is used for omies have no paid-in minimum capital involves 2 main steps. First, individual number of procedures (figure 2.1). requirement (table 2.1). For each topic component indicators are normalized covered, Doing Business uses a simple to a common unit where each of the Second, for all cities in Doing Business averaging approach for weighting com- component indicators y is rescaled in Poland 2015, the obtained scores are ponent indicators, calculating rankings using the linear transformation (worst presented for each measured topic: and determining the distance to frontier − y)/(worst − frontier). In this formula- starting a business, dealing with con- score. To test the robustness of this ap- tion the frontier represents the best struction permits, registering property proach, other approaches were explored, performance on the indicator across and enforcing contracts. More com- including using principal components all world economies since 2005 or the plex aggregation methods—such as and unobserved components.4 These third year after data for the indicator principal components and unobserved turn out to yield results nearly identical were collected for the first time. components—yield a ranking nearly to those of simple averaging. In the ab- identical to the simple average used sence of a strong theoretical framework In the same formulation, to mitigate by Doing Business.5 Thus Doing Business that assigns different weights to the the effects of extreme outliers in the uses the simplest method: within each topics covered for the 189 economies distributions of the rescaled data for topic, giving equal weight to each of the worldwide, the simplest method is used: most component indicators (very few topic components. weighting all topics equally and, within economies need 700 days to complete each topic, giving equal weight to each the procedures to start a business, but of the topic components. FIGURE 2.1 How are distance to the frontier scores calculated for indicators? An Each topic covered by Doing Business example relates to a different aspect of the A time-and-motion topic: dealing with construction permits business regulatory environment. Distance to frontier The distance to frontier scores and score for procedures rankings of each economy vary, often 100 Regulatory frontier substantially, across topics, indicat- Best performance ing that strong performance by an (frontier): 5 procedures economy in one area of regulation 80 can coexist with weak performance in another. A quick way to assess the 60 variability of an economy’s regulatory performance is to look at its distance to frontier scores across topics. 4 Croatia, for example, has an overall distance to frontier score of 66.53. Its Worst distance to frontier score is 85.43 for performance 20 starting a business, while at the same (99th percentile): 30 procedures time, it has a distance to frontier score of 44.97 for dealing with construction 0 permits. Variation in performance 0 5 10 15 20 25 30 Procedures (number) across the indicator sets is not at all unusual. It reflects differences in the degree of priority that government Source: Doing Business database. ABOUT DOING BUSINESS AND DOING BUSINESS IN POLAND 2015 15 A city’s distance to frontier score is indi- perspective on the infrastructure chal- to benchmark business regulation. It cated on a scale from 0 to 100, where 0 lenges that firms face, particularly in has advantages and limitations that represents the worst performance and the developing world. It does not ad- should be understood when using the 100 the frontier. All distance to frontier dress the extent to which inadequate data (table 2.3). calculations are based on a maximum of roads, rail, ports and communications 5 decimals. However, indicator ranking may add to firms’ costs and undermine A key consideration for the Doing calculations and the ease of doing busi- competitiveness (except to the extent Business indicators is that they should ness ranking calculations are based on that the trading across borders indica- ensure comparability of the data 2 decimals. tors indirectly measure the quality of across a global set of economies. The ports and roads). Similarly, the starting indicators are therefore developed a business indicator does not cover all around standardized case scenarios aspects of commercial legislation. with specific assumptions. Doing WHAT DOES DOING Business recognizes the limitations of BUSINESS NOT MEASURE? Doing Business does not attempt to the standardized case scenarios and Doing Business does not cover many measure all costs and benefits of a assumptions. But while such assump- important policy areas, and even particular law or regulation to society tions come at the expense of generality, within the areas it covers its scope is as a whole. Measuring business laws they also help ensure the comparability narrow (table 2.2). Doing Business does and regulations provides one input into of data. For this reason it is common not measure the full range of factors, the debate on the regulatory burden to see limiting assumptions of this policies and institutions that affect the associated with achieving regulatory kind in economic indicators. Inflation quality of an economy’s business en- objectives. These objectives can differ statistics, for example, are often based vironment or its national competitive- across economies. Doing Business pro- on prices of a set of consumer goods ness. It does not, for example, capture vides a starting point for this discus- in a few urban areas, since collecting aspects of security, the prevalence of sion and should be used in conjunction nationally representative price data at bribery and corruption, market size, with other data sources high frequencies would be prohibitively macroeconomic stability, the state costly in many countries. GDP esti- of the financial system or the level of mates are also subject to a number of training and skills of the labor force. limiting assumptions, which have not WHAT ARE THE prevented their widespread use. Even within the relatively small set of STRENGTHS AND indicators included in Doing Business, LIMITATIONS OF THE Some Doing Business topics include the focus is deliberately narrow. The METHODOLOGY? complex areas, and so it is important trading across borders indicators, for The Doing Business methodology was that the standardized cases are example, capture the documents, time designed to be an easily replicable way carefully defined. For example, the and cost required for the logistical process of exporting and importing TABLE 2.3 Advantages and limitations of the Doing Business methodology containerized goods by seaport, but Feature Advantages Limitations they do not measure the cost of the sea Use of standardized Makes the data comparable across Reduces the scope of the data and transport or of tariffs or capture any case scenarios economies and the methodology means that only regulatory reforms aspects relating to international trade transparent in the areas measured can be systematically tracked agreements. Thus through these indi- cators Doing Business provides a narrow Focus on largest Makes the data collection manageable Reduces the representativeness of business citya (cost-effective) and the data the data for an economy if there are comparable significant differences across locations TABLE 2.2 What Doing Business does Focus on domestic and Keeps the attention on where Fails to reflect reality for the informal formal sector regulations are relevant and firms are sector—important where that is not cover most productive—the formal sector large—or for foreign firms where they face a different set of constraints Examples of areas not covered Reliance on expert Ensures that the data reflect the Results in indicators that do not Security respondents knowledge of those with the most measure the variation in experiences experience in conducting the types of among entrepreneurs Prevalence of bribery and corruption transactions measured Market size Focus on the law Makes the indicators “actionable”— Fails to reflect the reality that where Macroeconomic stability because the law is what policy makers systematic compliance with the law is can change lacking, regulatory changes may not State of the financial system achieve the full desired results Level of training and skills of the labor force a. Subnational Doing Business goes beyond the largest business city within a country or region. 16 DOING BUSINESS IN POLAND 2015 standardized case scenario usually start when intending to change the set rather than the law on the books. This involves a limited liability company or of incentives under which businesses introduces a degree of judgment. When its legal equivalent. The considerations operate. Doing Business not only shows sources indicate different estimates, the in defining this assumption are twofold. where problems exist in the regulatory time indicators reported in Doing Business First, private limited liability companies framework; it also points to specific represent the median values of several are, empirically, the most prevalent regulations or regulatory procedures responses given under the assumptions business form for firms with more than that may lend themselves to reform. of the standardized case. one owner in many economies around And its quantitative measures of busi- the world. Second, this choice reflects ness regulations enable research on Doing Business in Poland 2015 the focus of Doing Business on expand- how specific regulations affect firm respondents ing opportunities for entrepreneurship: behavior and economic outcomes. Over 400 professionals participated in investors are encouraged to venture the study providing the data that inform into business when potential losses are the 4 Doing Business indicators. The sub- limited to their capital participation. national Doing Business website and the HOW ARE THE DATA acknowledgement section of this report Another assumption underlying the COLLECTED? list the names and credentials of those Doing Business indicators is that en- The Doing Business data are based on respondents wishing to be acknowl- trepreneurs have knowledge of and domestic laws and regulations as well as edged. Respondents are professionals comply with applicable regulations. administrative requirements. The data who routinely administer or advise on the In practice, entrepreneurs may not are collected through several rounds legal and regulatory requirements in the know what needs to be done or how of interaction with expert respondents specific areas covered by Doing Business to comply and may lose considerable (both private sector practitioners in Poland 2015, selected on the basis of time trying to find out. Alternatively, and government and public agencies their expertise in these areas. Because they may deliberately avoid compli- operating at the central and/or local of the focus on legal and regulatory ar- ance altogether—by not registering level)—through face to face interviews, rangements, most of the respondents for social security, for example. Where responses to questionnaires, conference are legal professionals such as lawyers regulation is particularly onerous, firms calls and written correspondence. Doing or notaries. Builders, architects, engi- may opt for bribery and other informal Business relies on several main sources neers and other professionals provided arrangements intended to bypass the of information: the relevant laws and information related to dealing with con- rules—an aspect that helps explain regulations, private sector respondents, struction permits. Local government differences between the de jure data government officials, magistrates and officials and magistrates also provided provided by Doing Business and the de World Bank Group staff. For a detailed information that is incorporated into the facto insights offered by World Bank explanation of the Doing Business meth- indicators. Enterprise Surveys. In economies with odology, see the Data Notes. particularly burdensome regulation, Doing Business in Poland 2015 approach levels of informality tend to be higher. Relevant laws and regulations was to work with professionals who Compared with their formal sector Doing Business in Poland 2015 indica- regularly undertake the transactions in- counterparts, firms in the informal tors are based on laws and regulations. volved. Following the standard method- sector typically grow more slowly, have Besides participating in interviews or ological approach for time-and-motion poorer access to credit and employ filling out written questionnaires, Doing studies, Doing Business breaks down each fewer workers—and these workers Business in Poland respondents provided process or transaction, such as starting remain outside the protections of references to the relevant laws, regula- a business or registering a property, labor law.6 Firms in the informal sector tions and fee schedules, which were into separate steps to ensure a better are also less likely to pay taxes. Doing collected and analyzed by the Doing estimate of time. The time estimate for Business measures one set of factors Business in Poland team. each step is given by practitioners with that help explain the occurrence of significant and routine experience in the informality and give policy makers For the rest of the data the team transaction. When time estimates differ, insights into potential areas of regula- conducts extensive consultations with further interactions with respondents tory reform. multiple contributors to minimize mea- are pursued to converge on one estimate surement error. For some indicators, the or a narrow range that reflects the ma- Rules and regulations fall under the time component and part of the cost jority of applicable cases. direct control of policy makers—and component (where fee schedules are they are often where policy makers lacking) are based on actual practice ABOUT DOING BUSINESS AND DOING BUSINESS IN POLAND 2015 17 Doing Business does not survey firms One venue for sharing success stories Kazakhstan, Kosovo, the Kyrgyz for 2 main reasons. The first relates to in business regulation reform is peer- Republic, the former Yugoslav Republic the frequency with which firms engage to-peer learning events—workshops of Macedonia, Moldova, Montenegro, in the transactions captured by the where officials from different govern- Poland, the Russian Federation, indicators, which is generally low. For ments across a region or even across Tajikistan, Ukraine, the United Kingdom example, a firm goes through the start- the globe meet to discuss the chal- and Uzbekistan. In Sub-Saharan Africa: up process once in its existence, while lenges of regulatory reform and to Botswana, Burundi, the Central African an incorporation lawyer may carry out share their experiences (figure 2.2). Republic, the Comoros, the Democratic 10 such transactions each month. The Republic of Congo, the Republic of incorporation lawyers and other experts In addition, reform committees within Congo, Côte d’Ivoire, Guinea, Kenya, providing information to Doing Business governments frequently use the Doing Liberia, Malawi, Mali, Nigeria, Rwanda, are therefore better able to assess the Business indicators as one input to Sierra Leone, Togo and Zambia. And process of starting a business than are inform their programs for improving in Latin America: Chile, Colombia, individual firms. They also have access the business environment. More than Costa Rica, the Dominican Republic, to the latest regulations and practices, 50 economies have formed such com- Guatemala, Mexico, Panama and Peru. while a firm may have faced a different mittees—typically at the interministe- set of rules when incorporating years rial level or reporting directly to the One reason behind the use of Doing before. The second reason is that Doing president or the prime minister—to Business indicators by governments Business mostly gathers legal informa- ensure the coordination of efforts is that many of these indicators can tion, which firms are unlikely to be fully across agencies. In East and South Asia be considered “actionable,” measuring familiar with. they include Indonesia, the Republic of aspects over which governments have Korea, Malaysia, the Philippines and direct control. For example, govern- Governments and World Bank Sri Lanka. In the Middle East and North ments can reduce (or even eliminate) Group staff Africa: Algeria, Kuwait, Morocco, Saudi the minimum capital requirement for After the analysis of laws and regula- Arabia and the United Arab Emirates. new firms. They can invest in company tions and after conducting follow-up In Europe and Central Asia: Azerbaijan, and property registries to increase the interviews with Doing Business in Poland Croatia, the Czech Republic, Georgia, efficiency of these public agencies. 2015 respondents, the Subnational Doing Business team shared the preliminary FIGURE 2.2—How governments use Doing Business as a policy tool findings of the report with governments and public agencies operating both at the central and local level. Through this process government authorities had the opportunity to comment on the prelimi- Gov rnm nts l rn from on noth r nary data, both through meetings with Gov rnm nts us bout ood pr ctic s in th r s m sur d World Bank Group staff and in writing. Doin Busin ss s b Doin Busin ss. tool to stimul t r ul tor improv m nts s p rt of bro d r r form pro r ms. HOW DO GOVERNMENTS R form committ s USE THE DATA? us Doin Busin ss indic tors to h lp Over the past decade governments inform pro r ms to improv th busin ss have increasingly focused on reform- nvironm nt. ing business regulation as one way of maintaining competitiveness in an increasingly globalized economy. Doing Business provides one source of action- able, objective data that give useful insights into good practices worldwide. Indeed, since 2003 governments have implemented more than 600 regula- Succ ssful busin ss tory reforms that have been informed r ul tion r forms by Doing Business.7 18 DOING BUSINESS IN POLAND 2015 They can improve the efficiency of tax administration by adopting the latest technologies to facilitate the prepara- tion, filing and payment of taxes by businesses. And they can undertake court reforms to shorten delays in the enforcement of contracts. On the other hand, some Doing Business indicators capture costs that involve private sector participants, such as lawyers, notaries, architects, electricians or freight forwarders—costs over which governments may have little influence in the short run. While many Doing Business indicators are actionable, this does not neces- sarily mean that they are always “action-worthy” in a particular con- text.8 Business regulation reforms are one element of a strategy aimed at improving competitiveness and establishing a solid foundation for sustainable economic growth. There are many other important goals to pur- sue—such as effective management of public finances, adequate attention to education and training, adoption of the latest technologies to boost economic productivity and the quality of public services, and appropriate regard for air and water quality to safeguard people’s health. Governments have to decide what set of priorities best fits the needs they face. To say that govern- ments should work toward a sensible set of rules for private sector activity does not suggest that doing so should come at the expense of other worthy economic and social goals. Doing Business in Poland 2015 Starting a business P oles are among the most enthu- a smaller tax base.5 Using a sample ƒƒ Although Poland has reduced the siastic about entrepreneurship of OECD countries, researchers found minimum capital requirement and in Europe, according to a 2012 that, on average, halving the number of created a one-stop shop for business report.1 However, the report also found procedures required to start a business registration, the time and cost remain that Poland had the highest gap be- leads to a 14% increase in the number high relative to the EU average. tween those who describe themselves of new business registrations. A similar ƒƒ It is four times faster and half as as self-employed and those who actu- reduction in the number of days re- costly to register online using the ally are. Turning this enthusiasm for quired leads to a 19% increase, while a “S24” system, which does not require a entrepreneurship into real businesses similar cut in the cost leads to a 30% notary deed. requires hard work, dedication, and increase.6 ƒƒ In Poznań, most businesses register a favorable business environment. online using the “S24” system, but the Yet, channeling the creative energy of Evidence at the country level supports uptake is lower in other cities. young entrepreneurs is necessary to these findings. After a reform in Mexico ƒƒ Notary fees are the main cost for ramp up innovation, competitiveness, reduced the number of procedures companies not using the “S24” system, and job creation—three important needed to start a business by 60%, but recent deregulation is bringing pillars to sustain Poland’s impressive the country saw a 5% increase in the them down. growth of recent years.2 total number of firms.7 Comparable evidence exists on a regional level for ƒƒ Recent reforms, if well implemented, Italy: provinces with a longer process can address the current shortcomings for starting a business have lower rates of the one-stop shop and the “S24” WHY DOES STARTING A of firm creation than those with a more system, reducing the time required to BUSINESS MATTER? streamlined process.8 start a business and further improving the online start-up process. Entrepreneurs are more likely to start their businesses where few barriers to Not surprisingly, facilitating business entry exist. Using data collected from registration has been an area of focus company registries in 100 economies for governments. Since 2005 Doing over eight years, researchers have Business has recorded 462 business found that simple business start-up is registration reforms in 165 economies, critical for fostering formal entrepre- of which 15% were in OECD high-income neurship.3 Other economic benefits fol- countries.9 Research shows, however, low. In fact, there is a positive relation- that business registration should not ship between entrepreneurship, growth be seen in isolation, as the benefits of and job creation. In 2007, young start- an easier start-up process depend also ups accounted for nearly 8 million of on other factors such as tax adminis- the 12 million new jobs created in the tration, and land and labor regulation.10 U.S. economy.4 In contrast, cumbersome regulations for starting a business are associated with a smaller number of legally reg- istered firms, greater informality and 20 DOING BUSINESS IN POLAND 2015 REGON), tax identification number FIGURE 3.1 What are the time, cost, paid-in minimum capital and number of (Numer Identyfikacji Podatkowej, or procedures to get a local limited liability company up and running? NIP) and registration with the Social Cost Insurance Office (Zakład Ubezpieczeń (% of income per capita) Społecznych, or ZUS) at the time of Formal operation registration with the local KRS court division (figure 3.2).14 The court division Paid-in $ Number of of KRS also takes care of the publica- minimum procedures capital tion of the new company registration in the Court and Commercial Gazette. In addition, a reform of the Labor Code eliminated the requirement to Entrepreneur Time inform the National Work Inspectorate Preregistration Registration, Postregistration (days) (Państwowa Inspekcja Pracy) and incorporation the National Sanitary Inspectorate (Państwowa Inspekcja Sanitarna) of the new company registration.15 The WHAT DOES STARTING A HOW DOES STARTING number of procedures, as measured by BUSINESS MEASURE? A BUSINESS WORK IN Doing Business, fell from 10 to 4. Doing Business data measure the POLAND? number of procedures, time, cost and Over the last six years, Poland has However, the one-stop shop had little paid-in minimum capital required for reformed regulations relating to start- impact on the time to start a business small and medium-size limited liability ing a business. During this period the (figure 3.3) because no actual reengi- companies to formally operate (figure number of limited liability companies neering of procedures occurred. At the 3.1). To make the data comparable in Poland has grown by over 70%, de- time of registration, the court division across 189 economies, Doing Business spite the economic crisis in Europe.11 of KRS received the application forms uses a standardized business that In 2009, the paid-in minimum capital for the tax identification and statistical is 100% domestically owned, has a was reduced by 90%, from PLN50,000 numbers from entrepreneurs, which start-up capital equivalent to 10 times (EUR11,661) to PLN5,000 (EUR1,166). were then forwarded to the local Tax income per capita, engages in general The cost of starting a business fell Office and Statistical Office. As one of industrial or commercial activities, and by 26%, from 17.5% of income per the private sector contributors to this employs between 10 and 50 people capita in 2008 to 12.9% in 2014, due study put it: “they call it a one-stop within the first month of operations. partially to lower registration fees.12 In shop, but in reality the KRS works as 2009, Poland introduced a one-stop a post office.” shop at the National Court Register (Krajowy Rejestr Sądowy, or KRS),13 and To reduce the time and cost to start a expanded it in 2013. Entrepreneurs business, an online system to register can apply for the statistical number limited liability companies, the so- (Rejestr Gospodarki Narodowej, or called “S24”, was launched in 2012.16 Entrepreneurs choosing this system FIGURE 3.2 The one-stop shop at the National Court Register: How does it work? can use standard articles of asso- ciation that do not require a notary Tax Office deed, thus avoiding that fee.17 Initially (NIP) designed only for registration with KRS and not as a one-stop shop, the “S24” system required entrepreneurs to register separately with the Tax Court division at Statistical Office National Court Register (REGON) Office, the Statistical Office and the Social Insurance Office. Registration with KRS through the “S24” system is Publication in Court and Commercial Gazette usually completed within 1–2 days. Social Insurance Office (ZUS) 35 Publication in Court 35 and Commercial Gazette STARTING A BUSINESS 21 Social Insurance Office 30 (ZUS) 25 The use of the “S24” system has picked FIGURE 3.3 The one-stop shop did not significantly reduce the time to up recently. On average, it represented start a 20business about 30% of limited liability com- 15 35 panies created in Poland in the first 10 half of 2014, up 21% compared to the 30 5 same period in 2013. There is room for 25 improvement, however. For example, 0 20 2008 2009 2010 2011 2012 2013 2014 when Chile introduced an online sys- 15 tem for business registration in 2013, Procedures (number) Time (days) Cost (% of income per capita) half of new limited liability companies 10 were using it just seven weeks after 5 its launch.18 The Chilean system is 0 free of charge. In Poland, meanwhile, 2008 2009 2010 2011 2012 2013 2014 entrepreneurs using the “S24” system Procedures (number) Time (days) Cost (% of income per capita) as of September 2014 must pay a civil law transactions tax, registration fees, Source: Doing Business database. a stamp duty for VAT registration, and a small fee for online payment—for a total of PLN2,814 (EUR656) for the FIGURE 3.4 Uptake of the “S24” online business registration system across cities hypothetical company in the Doing Business case study. Percentage of limited liability companies registered with the S24 system (June 2013-May 2014) The “S24” system’s user-friendliness Poznań 50% could also improve. Currently, each of Kielce 40% the owners and members of the board must enter their personal details to Wrocław 33% Percentage of limited liability companies create an account, and they all need Kraków registered with the S24 system (June 2013-May 31%2014) to log in simultaneously to provide Poznań 50% their approvals. The system does not Rzeszów 30% allow the saving of draft applications, Kielce Lublin 29% 40% so if the process is not completed in Wrocław 33% one session the user must start over. Warsaw 27% In addition, companies created using Kraków Katowice 26% 31% the “S24” system must go through Rzeszów 30% the court division of KRS to make any Łódź 23% modification, although a new act will Lublin Szczecin 23% 29% soon enable online modifications for Warsaw 27% companies registered online.19 Opole 22% Katowice Toruń 26% Recent changes seek to address some 22% Łódź 23% of the shortcomings of the one-stop Białystok 21% shop at the KRS and the “S24” system. Szczecin Bydgoszcz 23% An amendment of the National Court 20% Opole 22% Register Act, effective as of December Gdańsk 19% 1, 2014, eliminates the need to attach Toruń Olsztyn 22% separate applications for the tax iden- 19% Białystok Gorzów Wielkopolski 21% tification and the statistical numbers 15% and Zielona Góra at the time of registering with KRS.20 Bydgoszcz 20% Interconnected IT systems will allow Note: KRS court divisions are in charge of business registration in each city. Statistics for Warsaw represent the the KRS to share information with average of dataGdańsk from the two KRS court divisions covering the 19%city. The court division in Zielona Góra also covers Gorzów Wielkopolski. Data includes limited liability companies created from June 2013 to May 2014. the Tax Office, the Statistical Office, Source: MinistryOlsztyn of Justice of Poland. 19% and the Social Insurance Office. The Gorzów Wielkopolski 15% information provided to the KRS will and Zielona Góra Procedures Time Cost (number) (days) (% of income per capita) 1 New Zealand 0.5 New Zealand 0 Slovenia 22 DOING BUSINESS IN POLAND 2015 be used by the other agencies. The tax All cities share the same regula- business in the 18 cities on the basis of identification and statistical numbers tory framework for starting a business. data as of September 1, 2014, prior to will be generated and displayed at the However, the uptake of the “S24” the changes described above. Ministry of Justice’s website.21 The re- system varies widely across the 18 form also applies to the “S24” system, cities included in this study, ranging Registering at the one-stop shop bringing it closer to a true “one-stop” from just over half of limited liability requires four procedures (figure 3.5). shop. Entrepreneurs registering via companies registered in Poznań to just The first step is the preparation of the the “S24” system no longer need to 15% in Gorzów Wielkopolski and Zielona articles of association in a notarial visit the tax, statistical and social Góra (figure 3.4).22 It is not surprising deed.24 Next, the entrepreneurs deposit insurance offices separately. However, that Poznań, an emerging technology the paid-in minimum capital at the after registration with KRS—either at center, has a higher uptake of the “S24” bank.25 The registration with the KRS the KRS one-stop shop or online using system than other cities.23 Seventeen follows; this results in the issuance of the “S24” system—entrepreneurs need of the cities use primarily the one-stop a statistical number, a tax identifica- to submit Form NIP-8 to the Tax Office shop, while 50% of limited liability com- tion number, and, once the latter has with additional information about the panies in Poznań use the “S24” system, been granted, a notification sent to business needed by the tax, statistical making it easier to start a business the Social Insurance Office. Finally, the and social insurance offices. there (table 3.1). The remainder of this company must register for value added section describes the procedures, time tax with the Tax Office. It is possible to and cost associated with starting a file for value-added-tax registration simultaneously with the registration with the KRS, but most entrepreneurs TABLE 3.1 Starting a business in Poland: Where is it easier? choose to register separately.26 Two Paid-in possible reasons for this are the fact minimum that tax obligations are usually deter- Distance Cost capital to frontier Procedures Time (% of income (% of income mined after registration and that the City (score) Rank (number) (days) per capita) per capita) statistical number is required for value- Poznań 89.13 1 6 8 6.92 12.30 added-tax registration. Gdańsk 87.80 2 4 22 12.94 12.30 By comparison, as data from Poznań Olsztyn 87.80 2 4 22 12.94 12.30 illustrate, six procedures are neces- Białystok 86.79 4 4 26 12.94 12.30 sary to register via the “S24” system. Opole 86.79 4 4 26 12.94 12.30 Although no notary deed is necessary, Wrocław 86.29 6 4 28 12.94 12.30 after registering with “S24” entre- Kraków 86.04 7 4 29 12.94 12.30 preneurs must separately register to obtain a statistical number. They must Lublin 86.04 7 4 29 12.94 12.30 also visit the local Tax Office to obtain a Bydgoszcz 85.79 9 4 30 12.94 12.30 tax identification number, pay a civil law Katowice 85.79 9 4 30 12.94 12.30 transaction tax, and register for value Łódź 85.79 9 4 30 12.94 12.30 added tax. Then, they notify the Social Warsaw 85.79 9 4 30 12.94 12.30 Insurance Office about any new em- ployees. Finally, they submit signatures Toruń 85.54 13 4 31 12.94 12.30 of members of the board and inform the Gorzów Wielkopolski 84.53 14 4 35 12.94 12.30 KRS’s court division of the tax identifi- Zielona Góra 84.53 14 4 35 12.94 12.30 cation and statistical numbers.27 Kielce 84.28 16 4 36 12.94 12.30 However, despite requiring entrepre- Rzeszów 84.03 17 4 37 12.94 12.30 neurs to complete two additional pro- Szczecin 82.77 18 4 42 12.94 12.30 cedures, the “S24” system in Poznań Note: Rankings are based on the average distance to frontier (DTF) score of procedures, time, cost and paid-in is almost four times faster. It takes minimum capital associated with starting a business. The DTF measure is normalized to range between 0 and 100, with 100 representing the frontier of best practices. For more details, see the About Doing Business and Doing Business just over one week, which is less than in Poland 2015 section. Data for Poznań capture business registration using the online S24 system. Data are as of September 1st, 2014. the EU average of 11.6 days, and much Source: Doing Business database. less than the one month (on average) required in the other cities. Among the and Zielona Góra STARTING A BUSINESS 23 Procedures Time Cost (number) (days) (% of income per capita) FIGURE 3.5 Starting a business—Polish cities in global comparison 1 New Zealand 0.5 New Zealand 0 Slovenia Procedures 2 Slovenia Time 2.5 Portugal Cost 0.2 Denmark 4 Netherlands 0.3 Austria Poland (number) (days) 6 Slovenia (% of income per capita) average 3 Sweden Poznań 8 1.1 Finland (cities using 1 New Zealand (using “S24”) 0.5 New Zealand 2.1 Romania 0 Slovenia one-stop shop) 4 11.6 Average EUPortugal 2.5 Denmark 0.2 average 4.1 EU 2 Slovenia 4 Netherlands 0.3 Austria Poland 5.1 EU average 14.56Germany Slovenia average 3 Sweden Poznań 8 1.1 Finland Poznań 6 (cities using (using “S24”) 2.1 Romania (using “S24”) one-stop shop) 4 11.6 EU Average Poznań 6.9 Gdańsk 22 22 Austria (using “S24”) 4.1 EU average 5.1 EU average Olsztyn 14.5 Germany 8 Austria 8.8 Germany Poznań 6 9 Germany (using “S24”) Poland 30 Poznań 6.9 Gdańsk 22 average 22 Austria (using “S24”) Olsztyn 8 Austria (cities using 34.5 Malta 11 Malta one-stop shop) 8.8 Germany Poland 9 Germany average 12.9 Poland 30 average (cities using 13 India Szczecin 42 one-stop shop) 14.1 Italy (cities using 34.5 Malta 11 Malta one-stop shop) Poland average 12.9 (cities using 13 India Szczecin 42 one-stop shop) 14.1 Italy Source: Doing Business database. FIGURE 3.6 Referendarzs in Warsaw deal with more applications than in any other city Number of new limited liability companies registered per referendarz (June 2013-May 2014) EU member countries, only Malta takes Warsaw 218 longer, with 34.5 days (figure 3.5). It is Number of new limited liability companies faster in Gdańsk and Olsztyn, where it Poznań registered per referendarz (June 2013-May 2014) 178 takes 22 days, and slower in Szczecin Warsaw Rzeszów 177 218 (42 days) and Rzeszów (37 days). The one-stop shop drives the variation Poznań Lublin 118 178 across these 17 cities. The statutory Rzeszów Wrocław 114 177 limit of seven days to complete reg- istration with KRS is not always re- Lublin Katowice 99 118 spected and there are no consequences Wrocław 96 114 for non-compliance. Obtaining the tax Gdańsk identification number takes about 3 Katowice Szczecin 92 99 days across cities and the statistical number is even faster. It usually takes Gdańsk Kraków 92 96 one day.28 Yet, sending applications to Szczecin Białystok 83 92 the local Statistical Office and the Tax Kraków 92 Office, as well as receiving the statis- Kielce 82 tical number and tax identification Białystok Łódź 73 83 number back,29 adds to the total time Kielce 82 to start a business. Opole 68 Łódź Toruń 67 73 The volume of applications, as well as the resources of the respective court Opole Zielona Góra 65 68 division of KRS, may contribute to the Toruń Bydgoszcz 63 67 registration delays experienced at the one-stop shops. For example, smaller Zielona OlsztynGóra 63 65 cities like Olsztyn, which have relatively Bydgoszcz 63 well-staffed KRS court divisions, are Note: KRS court divisions are in charge of business registration in each city. Statistics for Warsaw represent the average of data from the two KRS court divisions covering the city. The court division in Zielona Góra also covers able to process applications faster than Olsztyn 63 Gorzów Wielkopolski. Data includes limited liability companies created from June 2013 to May 2014. cities with larger volumes of companies Source: Ministry of Justice of Poland. Cost breakdown for the 17 cities Cost breakdown for Poznań using primarily the one-stop shop (using the “S24” system) Olsztyn 63 24 DOING BUSINESS IN POLAND 2015 and more constrained human resourc- es. For example, KRS the court division FIGURE 3.7 Notary fees and the civil law transaction tax are the main cost components in Rzeszów is relatively overburdened Cost breakdown for the 17 cities Cost breakdown for Poznań (figure 3.6).30 Warsaw, where starting using primarily the one-stop shop (using the “S24” system) a business takes 30 days, stands out. The two KRS court divisions there reg- ister more businesses relatively to the 6% number of specialized court officers, or 47% 38% 22% referendarzs, than in other cities.31 One reason behind Warsaw’s higher effi- 72% ciency may be a flexible work schedule that allows referendarzs to adjust to peaks in the volume of applications. 11% Varying practices at local KRS court 3% divisions influence the duration of the Civil law transaction tax Civil law transaction tax start-up process across cities. For ex- Registration and publication fees Registration and publication fees ample, the KRS court division in Gdańsk VAT registration VAT registration and Opole prioritizes firm registration Notary fees over other transactions.32 Similarly, local KRS court divisions in some cities Source: Doing Business database. have taken steps to address common mistakes in the registration forms. “S24” system is used—as illustrated entering the profession subsequent For example, KRS court divisions in by Poznań—because it does not require to recent deregulation.35 In fact, the Białystok, Kraków, Lublin, and Warsaw the involvement of a notary. There, number of notaries in each of the 18 provide customer service to advice it costs 6.9% of income per capita to cities in this study increased by 16% entrepreneurs on completing the appli- start a business. In contrast, in the 17 on average between August 2013 and cation forms. Referendarzs in cities like cities where start-ups use primarily the May 2014. Białystok, Katowice, Lublin Olsztyn, Poznań, Warsaw, and Wrocław one-stop shop, the total cost to start and Olsztyn saw the larger increases— correct common mistakes in the appli- a hypothetical business, as described above 25%, whereas the number of cations. A higher degree of formalism in the Doing Business case study, is notaries in Bydgoszcz and Toruń re- may partly explain the high proportion PLN5,261 (EUR1,227), which is equiva- mained unchanged.36 In practice, there of rejected applications reported in cit- lent to 12.9% of income per capita. This will be increasing room for negotiating ies like Katowice, Kielce, Rzeszów and is almost three times the EU average a lower fee. Szczecin. In contrast, across Poland the cost of 4.1% of income per capita (figure local tax and statistics offices usually 3.5), a figure that includes top perform- A civil law transaction tax must be contact the entrepreneur directly to ers like Slovenia (no cost), Denmark paid in all cities. The total tax is about address mistakes, and few applications (0.2%) and Austria (0.3%). In addition PLN2,000 (EUR466) and the calcula- are rejected. to direct start-up costs, the company tion formula is based on the company’s founders must also deposit PLN5,000 capital, the notary fees where ap- Most KRS court divisions use the same (EUR1,166), or 12.3% of income per cap- plicable, and the registration fees. In mail service to send applications to the ita, as paid-in minimum capital. Eleven addition, the entrepreneur must pay three other agencies involved in the EU members—including Germany, registration fees of PLN500 (EUR117) start-up process and to receive the tax Lithuania, and the United Kingdom— plus an extra PLN100 (EUR23) for the identification and statistical numbers have abolished this requirement.33 publication of the notice of incorpora- (NIP and REGON). This process takes one tion in the Court and Commercial to two weeks. To reduce these delays, Preparing a notary deed of the articles Gazette. To encourage the use of the staff in the KRS court divisions in cities of association represents 47% of the “S24” system, a new law has reduced like Białystok and Wrocław deliver ap- costs. The notary fees are determined the registration fee for users of the on- plications by hand to the other agencies. by law on the basis of the company’s line system from PLN500 to PLN250.37 capital (figure 3.7).34 However, notary A draft bill under consultation would Setting up a company in Poland is fees are decreasing as a result of com- eliminate the mandatory publication in relatively costly. It is cheaper if the petitive pressure from new notaries the Court and Commercial Gazette and STARTING A BUSINESS 25 replace it with an online publication of notices and announcements by the BOX 3.1: Registering sole-proprietorships online in one step National Court Register. This amend- A 2011 modification of the Act on Freedom of Economic Activity introduced a ment, if approved, would eliminate the straightforward process for registering sole proprietorships in Poland. Individual cost of publication. entrepreneurs can fill the form on the Central Registration and Information on Economic Activity (Centralna Ewidencja i Informacja o Działalności Gospodarczej) website maintained by the Ministry of Economy.39 The information is auto- matically transmitted to the Tax Office, Statistical Office and Social Insurance WHAT TO REFORM? Office. Registration is free of charge and the entrepreneur can initiate his eco- nomic activity on the date of application for registration. Improve efficiency at the Source: https://prod.ceidg.gov.pl/ceidg.cms.engine/ National Court Register by adopting existing good practices Allow the use of standard division of KRS and the “S24” online sys- Although the process and requirements articles of association for tem. The next step would be to build on for business registration are set by law, registration at the one-stop these systems to create a single online the internal handling of applications shop of the National Court one-stop shop for starting a business varies across cities. Good practices Register that applies to all types of companies. exist that could be shared across lo- Introducing standard articles of associ- A good practice electronic one-stop cal KRS court divisions. For example, ation that do not require a notary deed shop should offer a user-friendly online Kraków, Lublin, and Warsaw have set reduces the cost of business registra- platform, be fully paperless in the back up help-desks to provide assistance tion and enables faster processing of office, allow online payments, and cover with applications. The local KRS applications by KRS for limited liability registrations with all agencies involved division in Kraków tasked 2 people to companies that choose the “S24” online in the start-up process. assist applicants on the requirements, system. However, this option is not either in person or over the phone. The available for companies that register When properly implemented, online Lublin division provides similar support using the one-stop shop at the local registration can significantly reduce by phone. The KRS division in Warsaw court division of KRS. These companies the time and cost associated with created a customer service office that are required to present a notarized starting a business. Poland could follow employs six people. Another good deed of the articles of association. The the example of the United Kingdom, practice is to conduct the formal and option of using standard articles of as- where electronic filing has become substantive reviews of the application sociation could also be made available virtually universal, with more than 98% simultaneously, as is done in Kielce, at the one-stop shop. Companies that of companies registered electronically Opole and Rzeszów. Combining both re- would use the standard articles of as- in 2013.40 views allows staff to identify any errors sociation would spare the notary costs. early on. Finally, KRS court divisions Hungary, Norway and Slovenia offer in cities like Lublin and Poznań have Create a single online process good examples. In Hungary, com- introduced a fast-track registration for starting a business panies register electronically with option at no extra cost for companies In Poland, sole proprietorships can the Registry Court and immediately that request it. register online with different agencies obtain temporary tax and statistical in one step (box 3.1). Poland is currently numbers. Companies can choose be- Learning from peers can be a power- implementing interoperable databases tween standard or simplified electronic ful way to improve the efficiency of between the KRS and other agencies filing. Those choosing the latter use a public institutions. In Mexico, a survey involved in the start-up process. In standard template for the articles of among public officials showed that addition, the “S24” system now allows association and have their business peer learning is a significant tool for applicants to request tax identification registered in two days, compared with states looking to improve their busi- and statistical numbers at the time of 15 in the standard option. ness environment.38 registration, as is already the case at the KRS one-stop shop. As in Poland, the court register in Slovenia is in charge of business reg- However, two different systems for istration. In 2008, Slovenia introduced business registration continue to exist e-Vem, an “electronic single window” for limited liability companies, namely for starting a business. Entrepreneurs the physical one-stop shop at the court can log in to e-Vem and, in one step, 26 DOING BUSINESS IN POLAND 2015 register with the court register, the tax, which is calculated based on rates are the same in economies with- statistical office, the tax authority the company’s capital—0.5% of the out any paid-in capital requirement and the health institute. Slovenia now company’s capital minus notary and as in the others.48 Prior to making an ranks 15th among 189 economies in the registration fees. By contrast, many investment decision, creditors usu- ease of starting a business ranking. It countries introduced flat fees because ally assess other protections in the takes just two procedures and six days, the administrative process to register company law, insolvency law, secured at virtually zero cost, to complete the a company is the same regardless transactions and company law. In ad- start-up process.41 of capital or firm size. Moreover, the dition, a minimum capital requirement registration fee should not be used as a can act as a barrier to entry—especially Norway started reforming business tax on the investment an entrepreneur for small companies.49 registration in the late 1980s, eventual- is putting in the business. The registra- ly moving from a process administered tion fee then only varies in cases such But, why not go further and eliminate by 97 district courts to an electronic as business inspections (safety, health the paid-in minimum capital all togeth- one-stop shop. Streamlined procedures or environment), where the size of the er? A proposal to reduce the minimum and interoperable databases reduced firm or the risk associated to the eco- capital requirement to a symbolic PLN1 the amount of information required nomic activity of the firm can affect the (EUR0.23) was approved by the Council from each entrepreneur. Instead, agen- cost of the service. of Ministers in May 2014.50 cies share information using a single company identification number.42 In 2009, Luxembourg replaced a 0.5% The Czech Republic and Italy were capital duty with a fixed registration fee among the EU countries that reduced Besides electronic registration, some of EUR75. After conducting a revenue their minimum capital requirements countries offer additional services. For impact assessment, Poland could con- last year. Today 104 of the 189 econo- example, Slovenia’s system is also in- sider replacing the civil law transaction mies benchmarked by Doing Business, teroperable with other systems such as tax with a flat fee structure, calculated including 12 EU members,51 either do land, labor, pledges and citizen’s regis- on the actual administrative cost to not require a paid-in minimum capital tries, and the trade database. Similarly, process the application. Revenue loss or just a small amount lower than 0.1% in Norway, systems are interlinked with may be offset by an increase in busi- of income per capita. six other agency systems—namely, an ness registration. This was the case in e-procurement system for government Malaysia, where business registration agencies, as well as the land, labor, tax, jumped by 15.8% a year after fees were pledges and citizen’s registries. reduced.44 Moving to an electronic system may generate cost savings Implementing an electronic one-stop and leave room for reducing fees. After shop requires investments in technol- Slovenia introduced its e-Vem auto- ogy, but also process reengineering mated system, its administrative costs and collaboration among the agencies fell by 71.3%. The system introduced involved. For example, in 2010 Italy standard articles of association, which made mandatory an electronic system facilitated the review by the court reg- for business start-up that interacts ister. The savings amount to EUR10.2 with five different agencies. However, million a year, according to Slovenia’s the time it takes to start a business Ministry of Public Administration.45 still varies across cities due to different response times at the local level.43 Eliminate the minimum capital requirement Assess the feasibility of Polish entrepreneurs must de- replacing the civil law posit a minimum capital of PLN5,000 transaction tax with a (EUR1,166) prior to registration.46 business registration fee based Before 2009, this amount was 10 on a cost recovery principle times higher—PLN50,000 (EUR11,661). Currently, entrepreneurs in Poland need Research shows that minimum capital to pay PLN600 (EUR140) for registra- requirements provide little protection tion and publication. In addition, they to creditors and hardly any security for must pay the civil law transaction investors during insolvency.47 Recovery Doing Business in Poland 2015 Dealing with construction permits The number of firms operating in the permits. It is not easy to find the right ƒƒ The numerous amendments to the Polish construction sector increased balance between safety and efficiency Polish Building Law have not been from 164,597 in 2005 to 233,731 in in construction regulations. The regula- disseminated consistently across 2012.1 In 2011, the sector contributed tions need to be clear and adaptable to enforcement agencies and private 7.3% to the national GDP,2 exceeding economic and technological change. practitioners, resulting in confusion the average share of 6.5% in OECD Overly complex regulations may push and uneven implementation among the economies.3 On the one hand, the construction into the informal sector, cities. demand for construction was led by undermining their intent. The challenge ƒƒ Dealing with construction permits the housing shortage, with Poland for governments is to create prudent is easier in Bydgoszcz, Rzeszów and among the lowest OECD countries rules that ensure safety, without need- Toruń and more difficult in Gorzów with respect to the number of housing lessly hindering businesses. Having Wielkopolski and Kraków. units per capita.4 On the other hand, fewer requirements does not neces- ƒƒ Smaller cities tend to require more a vibrant economy drives the need for sarily compromise safety: Denmark, pre-construction clearances compared more business-related constructions. Germany and Lithuania are examples to larger urban areas: four of the five Construction projects planned for of countries that manage to regulate cities that require the highest number productive activities—such as manu- the construction-permitting process of steps to deal with construction facturing and warehouse facilities— with relatively few requirements, yet permits have 200,000 inhabitants or constitute a larger share of Poland’s regulations in these countries are con- fewer. construction market than at any time sidered prudent, and buildings safe.9 ƒƒ On average, it takes longer to deal in recent history.5 with construction permits in the most populated cities—193 days—than With the slowdown in economic growth it does in cities with less than half in 2012-2013, the construction sector WHAT DOES DEALING WITH a million inhabitants—168 days. has faced a decrease in activities, re- CONSTRUCTION PERMITS However, the experience of Wrocław sulting in frequent insolvencies among MEASURE? shows that high demand for services construction companies.6 As a result, To measure the ease of dealing with can be dealt with efficiently: a building the share of the construction sector in construction permits, Doing Business permit here is issued in 35 days—same the national GDP decreased to 6.7% in records the procedures, time and cost as in Olsztyn and Gorzów Wielkopolski, 2014.7 required for a small or medium-size which receive five times fewer business to obtain the approvals applications. needed to build a simple commercial ƒƒ Although most fees are set by national warehouse and connect it to water and laws, the cost of hiring a land surveyor WHY DOES DEALING WITH sewerage (figures 4.1). This includes all as well as private experts for pre- CONSTRUCTION PERMITS the inspections and certificates needed construction clearances means that MATTER? before, during and after construction the total cost may vary considerably. Developers consider “red tape” one of the warehouse. To make the data For example, dealing with construction of the major obstacles to their op- comparable across 189 economies, it permits in Bydgoszcz costs about half erations.8 According to Doing Business is assumed that the warehouse is in as much as in Warsaw. 2015, Poland is one of the five most the periurban area of the largest busi- difficult European Union (EU) econo- ness city, is not in a special economic mies in which to deal with construction 28 DOING BUSINESS IN POLAND 2015 FIGURE 4.1 What are the time, cost and number of procedures required to comply FIGURE 4.2 Main stages of the with formalities to build a warehouse? construction permitting process in Cost Poland (% of warehouse value) Before construction Completed warehouse Updating the geodesic map of the construction area Procedures (number) Number of 25 procedures Obtaining technical conditions/preparing project design 20 22 A business in the construction 19 19 Obtaining project clearances from utility industry Time providers and road administration 15 Preconstruction Construction Postconstruction (days) and utilities 10 12 11 Receiving a positive opinion about the lack of 10 conflicts among utility connections or industrial 5 zone, and will be used for procedures and 175 days, at a cost general storage. equivalent to 0.2% of the warehouse Obtaining consents from fire safety experts value. In the EU, the same process is on and other qualified professionals 0 Smaller cities average Medium 11 times more expensive—2.3% size cities Larger cities Cagliari Gorzów Bydgoszcz value—but Bologna of warehouse Milan significantly Warsaw HOW DOES CONSTRUCTION (pop. 154,019) Wielkopolski (pop. 124,609) (pop. 384,202) (pop. 361,254) less complex—13 (pop. 1,324,169) requirements (pop. 1,715,517) (figures Obtaining a building permit PERMITTING WORK IN 4.3). In Denmark, the best-performing POLAND? EU economy according to Doing Notifying the Building Inspectorate about The construction permitting process Business 2015, dealing with construc- commencement of construction works follows the same basic stages across tion permits requires 7 procedures, 64 Poland (figures 4.2). The Building Law days and 2.3% of warehouse value. of 199410 sets the regulatory and After construction legal framework for the construction It is easier to comply with the formali- Signing utility agreements and obtaining industry, defining requirements, set- ties to obtain construction permits to water and sewage connections ting time limits and regulating costs. build a warehouse and connect it to For instance, it caps the time of Number the of procedures water and sewerage in Bydgoszcz and Receiving inspections to confirm compliance Gdańsk, two most critical steps—issuance of Rzeszów, and more difficult in Gorzów of the construction with the approved plans Gorzów Wielkopolski, 13 7 2 22 Total building and Kielce, occupancy Olsztyn, Opole permits—at 2 Wielkopolski and Kraków (table 4.1). In months and 21 days respectively, and Bydgoszcz, the best performing city, Submitting a final report confirming the layout it regulates Katowice,their cost. However, there Kraków, 19 procedures, 143 days and 0.15% of of the building to the Geodesic Deparment Lublin, Zielona Góra, 12 7 2 21 are differences in Poland average the implementation warehouse value are needed, whereas of the law across cities, mainly due in Kraków the same process requires to discrepancies Białystok, Łódź,in its interpretation. 21 procedures, 209 days and 0.21% of Obtaining an occupancy permit 11 7 2 20 These differences Poznań, Toruńhave become more warehouse value. On average, medium- pronounced over time: since 1994 size cities12 show better performances Bydgoszcz, Rzeszów, Note: In order to complete a construction project, the Building Law has been amended in dealing with construction permits: developers in Poland must obtain the technical Szczecin, Warsaw, 10 7 2 19 multiple times, resulting in inconsis- the process is faster than in larger conditions (warunki techniczne) describing how the Wrocław building is to be connected to the utility networks tencies. Also, the changes have not urban areas, and it requires fewer and to the public road. The construction project must comply with these conditions in order to obtain a been disseminated consistently across procedures than in small-size cities. It building permit. Article 34.3.3 of the Building Law 4 3 4 3 14 enforcement Portugal agencies and private takes an average of 193 days to deal lists the agencies entitled to provide the conditions. Following the assumptions of Doing Business, only practitioners. The result is frequent with construction permits in the most the technical conditions strictly needed in order to differences of interpretation between populated of the benchmarked cities13 obtain a building permit for a commercial warehouse Austria 6 1 3 1 11 intended for the storage of non-hazardous goods have enforcement agencies and private as compared to 168 Before in cities with daysconstruction been considered. 11 Source: Doing Business database. practitioners. less than half a million inhabitants. During construction However, the experience of Łódź—one Germany 2 2 1 3 8 Across Poland, dealing with construc- of Poland’s largest cities, where deal- After construction tion permits takes an average of 21 ing with construction permits takes Connection to utilities Sweden 4 2 1 7 DEALING WITH CONSTRUCTION PERMITS 29 Number of days 5 fastest cities (average) 164 days—shows that high demand TABLE 80 80 construction permits in Poland: Where is it easier? 4.1 Dealing with 70 5 slowest cities (average) for services can be met with relative Distance to the efficiency. Large urban areas deal with 60 frontier Procedures Time Cost City (score) Rank (number) (days) 63 (% of warehouse value) higher volumes of applications, which 50 Bydgoszcz 69.84 1 19 143 0.1 5 can lead to delays and costlier profes- 40 42.4 sional services. On the other hand, Rzeszów 67.27 2 40 19 168 0.25 30 36 these cities should also benefit from Toruń 67.04 3 20 157 0.22 20 economies of scale and have more Wrocław 66.65 4 19 175 0.22 resources at their disposal to invest 10 16 Łódź 66.35 5 20 164 0.24 in administrative modernization than 0 Opole Time to obtain all necessary 66.31 6obtain a Time to 22 137 0.21 Time to obtain an their smaller neighbors. For instance, preconstruction Szczecin consents to 65.98 building 7 permits 19 occupancy permit 182 0.22 London—where dealing with construc- apply for a building permit tion permits takes 9 procedures and Lublin 65.92 8 21 155 0.21 105 days—and Berlin—where it takes Olsztyn 64.65 9 22 154 0.23 8 procedures and 96 days—are more Zielona Góra 64.64 10 21 168 0.23 efficient than small and medium-size Katowice 63.43 11 21 181 0.21 cities in Poland. Białystok 63.41 12 20 196 0.16 Kielce 63.06 13 22 171 0.21 The number of procedures required Warsaw 62.97 14 19 212 0.30 to deal with construction permits ranges from 19 in Bydgoszcz, Rzeszów, Poznań 62.31 15 20 206 0.24 Pre-construction Post-construction Szczecin, Warsaw and Wroclaw to 22 Gdańsk 61.97 16 22 182 0.23 in Gdańsk, Gorzów Wielkopolski, Kielce, Gorzów Wielkopolski 60.85 Introducing a risk-based approach 17 1 9 of 22 the limit Shortening 3 the 0.26 Olsztyn and Opole. Smaller cities tend to building permits Kraków 60.74 18 silence-is-consent 21 clause to get 0.21 209 to require additional pre-construction Eliminating the 7-day waiting period an occupancy permit from 21 to 14 days Note: Rankings are based on the average distance to frontier (DTF) score of procedures, time and cost associated with between notifying the County Building clearances compared to larger urban dealing with construction permits. The DTF measure is normalized to range between 0 and 100, with 100 representing Inspectorate the frontier about the of best practices. start For more of see the About Doing Business and Doing Business in Poland 2015 section. details, areas: four14 of the five cities that construction and commencing the works require the highest number of steps to Source: Doing Business database. Notifying applicants of incomplete documentation within 14 days deal with construction permits have 200,000 or fewer inhabitants. However, the number of requirements is high in FIGURE 4.3 Dealing with construction permits in Poland is less expensive but more complex than in other EU member states Proc dur s Tim Cost (numb r) (d s) (% of w r hous v lu ) 0 0 Slovak Republic 0.1 0.0 BIAŁYSTOK, BYDGOSZCZ 15 Poland average 0.22 CITIES Denmark, Finland 64 WARSAW 70 0.5 5 80 Denmark, Spain, Sweden 7 90 100 1.0 110 Germany 1.1 10 120 130 EU average 13 OPOLE 1.5 140 BYDGOSZCZ 15 150 OLSZTYN, LUBLIN, TORUŃ 160 ŁÓDŹ, RZESZÓW, ZIELONA GÓRA EU average 174 170 KIELCE, WROCŁAW 2.0 Poland average 175 180 KATOWICE, SZCZECIN, GDAŃSK 5 CITIES 20 4 CITIES 190 GORZÓW WIELKOPOLSKI, BIAŁYSTOK EU average 2.3 Poland average 21 4 CITIES 200 5 CITIES POZNAŃ, KRAKÓW 2.5 210 WARSAW 220 25 Source: Doing Business database. 30 DOING BUSINESS IN POLAND 2015 Before construction Across Poland, between 10 and 13 FIGURE 4.4 Small, medium-size and large cities in Poland require more procedures, procedures are map ofeven required the before compared to their Italian peers, to comply with construction prerequisites Updating the geodesic construction commences. construction area The vari- Procedures (number) ance mainly depends on the number of steps required to obtain clearances re- 25 Obtaining technical conditions/preparing lated to water, design and rainwater sewerage project 22 drainage. In Bydgoszcz, Rzeszów and 20 Warsaw such clearances are obtained 19 19 Obtaining project clearances from utility in one single procedure at the same providers and road administration 15 agency. In the rest of the cities, mul- tiple steps are required and different 10 12 11 Receiving agencies a positive opinion about are involved. the construc- Once lack of 10 conflicts among utility connections tion starts, all cities follow the same 5 process: there are no procedures dur- ing construction Obtaining consents from firethe (as construction safety experts 0 canandbe other qualified professionals supervised by the site manager Smaller cities Medium size cities Larger cities employed by the building company), Cagliari Gorzów Bologna Bydgoszcz Milan Warsaw seven after construction and two to (pop. 154,019) Wielkopolski (pop. 384,202) (pop. 361,254) (pop. 1,324,169) (pop. 1,715,517) Obtaining a building permit (pop. 124,609) obtain water and sewerage connec- tions. In other EU economies—such as Note: For comparability, the data for Cagliari, Bologna and Milan as published in Doing Business 2013: Smarter Denmark, Sweden and Germany—only Notifying the Building Inspectorate about Regulations for Small and Medium-Size Enterprises have been back-calculated according to the latest Doing Business two to four pre- commencement or post-construction of construction works methodology. Source: Doing Business database, Demographic Yearbook of Poland (Central Statistical Office, 2012) and Istat - Istituto procedures are required (figures 4.5). Nazionale di Statistica (Annuario Statistico Italiano, 2014). After construction The first step is for a qualified land sur- utility agreements Signing hired veyor and obtaining by the developer to obtain all Polish cities when compared to other permitting process using far fewer pro- water and sewage connections European economies: for example, cit- cedures than Polish cities with similar a map from the Geodetic Department ies in Italy manage to regulate of the City Hall. The land surveyor Number ofpopulation the procedures sizes (figure 4.4). updates Receiving the map inspections towith confirmthe current geo- compliance Gdańsk, of the construction with the approved plans Gorzów Wielkopolski, 13 7 2 22 Total detic data of the area and resubmits it 4.1 The BOXOlsztyn, Kielce, lack of zoning plans makes dealing with construction permits more Opole for approval. For areas where no local cumbersome zoning a Submitting plan exists, final report additional confirming require- the layout Katowice,plans Zoning Kraków,divide the territory of a city into different areas based on the of the building ments apply the Geodesic to(box 4.1). Deparment Lublin, Zielona 12 7 2 Góra, allowed—such as residential, commercial, industrial, public 21 types of uses Poland average buildings, parks and green areas. In Poland, only 27.9% of the entire territory Once the updated geodesic map is ap- is mapped,1 with the portion covered by zoning plans varying from region Obtaining an occupancy permit Białystok, Łódź, to region: 11 from 4.9% in the voivodeship Kujawsko-Pomorski 7 20 2 to 63.9% in the proved, the developer must obtain sev- Poznań, Toruń voivodeship Śląski. For other areas, the investor must obtain from the City 2 eral clearances, including the “technical Hall an administrative decision regarding the land’s development conditions. conditions” regarding the connections Bydgoszcz, Rzeszów, These conditions Szczecin, Warsaw, replace the 10 local zoning act 7 regarding a particular 2 19 plot of to the electricity, water and sewerage land, and Wrocław the planned construction must be consistent with it. Because of networks, the rainwater drainage sys- this further requirement in areas that are not covered by local zoning plans, tem and the public road. The sequenc- the process of obtaining 4 construction 3 4 permits 3 is lengthier 14 and more complex: ing of obtaining technical conditions according Portugal to recent studies, in 84% of cases it took longer than the official and clearances from utility providers 2 months allowed by law.3 Moreover, the land’s development conditions risk is not clearly regulated by the law. In compromising future zoning plans, as they will not necessarily be compliant Austria 6 1 3 1 11 Białystok, Gdańsk, Kielce, Kraków, with them. Also, the conditions present a threat for transparency because Before construction Olsztyn and Opole the technical condi- they are based on largely discretionary decisions by local authorities. During construction tions for connecting to the rainwater 1. Institute of Geography and Spatial Organization, Analiza stanu i uwarunkowań prac Germany w 2gminach 2 1 3 roku8(Analysis of the Status and Conditions of drainage system and for water and planistycznych w 2012 Planning Work in Municipalities in 2012). (Warsaw: Poland, 2014). After construction sewerage are provided by two different 2. Doing Business in Poland 2015 benchmarks two cities in the voivodeship Kujawsko- agencies. In the other cities, applicants Connection to utilities Pomorski (Toruń and Bydgoszcz) and one in the voivodeship Śląski (Katowice). can apply for all the technical condi- Związek Firm 4 3. PolskiSweden 2 1 7 Deweloperskich (Polish Association of Developers) Data. Accessed January 2015. http://www.pzfd.pl/. tions related to waterworks at the same office: the municipal waterworks Denmark 3 1 2 1 7 Notifying the Building Inspectorate about WITHof commencement DEALING construction worksPERMITS CONSTRUCTION 31 After construction analysis is not necessary. In Katowice, FIGURE 4.5 The many pre- and post-construction requirements across cities in Signing utility agreements and obtaining where land has been damaged by Poland make the process more complex than in other EU economies water and sewage connections mining activities, the applicant needs Number of procedures to obtain the Department of Mining’s Receiving on theto inspections opinion confirm level compliance of mining damage Gdańsk, of the construction with the approved plans Gorzów Wielkopolski, 13 7 2 22 Total on the land plot. Kielce, Olsztyn, Opole Only at Submitting this a final point report can thethe confirming layout file applicant Katowice, Kraków, of the building to the Geodesic Deparment Lublin, Zielona Góra, 12 7 2 21 the request for a building permit with Poland average the City Hall, which has up to 65 days to accept or reject it.18 Once the building Białystok, Łódź, Obtaining an occupancy permit 11 7 2 20 permit is issued, the County Building Poznań, Toruń Inspectorate must be notified at least Bydgoszcz, Rzeszów, seven days in advance about the com- Szczecin, Warsaw, 10 7 2 19 mencement of construction. Although Wrocław the County Building Inspectorate has the authority to inspect the construc- Portugal 4 3 4 3 14 tion site, in practice the responsibility is delegated to a site manager.19 To accept this responsibility, the site Austria 6 1 3 1 11 Before construction manager must be insured and have specific qualifications, as prescribed During construction by the Building Law.20 When a building Germany 2 2 1 3 8 permit is granted, the site manager After construction (a) submits a statement attesting the Connection to utilities responsibility regarding quality control Sweden 4 2 1 7 and (b) registers a building log (Dziennik Budowy—a record of all construction processes and events) with the County Denmark 3 1 2 1 7 Building Inspectorate, which issues the occupancy permit once the construc- tion is completed. If strictly regu- Source: Doing Business database. lated, delegation of security controls to private professionals allows public agencies. Once the technical conditions the developer also needs a certification authorities to focus their resources on issued, areNumber the applicant knows the re- of days of compliance from a sanitary expert.17 riskier projects without compromising quirements that the 80 project must com- 5 fastest cities (average) 80 In Gorzów Wielkopolski and Warsaw, a safety for all the others. 5 slowest cities (average) ply70with to connect to public utilities work safety and hygiene expert certifi- and60 roads. In Bydgoszcz, Rzeszów and cation is also required. 63 After construction, the applicant Warsaw, the developer does not need 50 informs the National Sanitary to visit the issuing agency again; in the Additional pre-construction require- 40 42.4 Inspectorate (Państwowa Inspekcja other cities, the municipal waterworks 40 apply in some cities. In Lublin, ments 30 36 Sanitarna, Sanepid) and the State Fire agencies must review the project pro- Opole and Zielona Góra developers need Service. Both agencies have 14 days to posal 20 before giving their final clearance. to obtain an environmental impact 16 inspect the new building and authorize 10 analysis decision from the Department its use. If the inspections do not take 0 developers must confirm there are Next, of Environment Protection. Although place within two weeks, a silence-is- obtain all necessary Time toamong no conflicts Time to obtain a utility connections. Time to obtain an the law clearly establishes that no en- consent rule applies. Next, the qualified preconstruction consents to building permits occupancy permit they For this,apply formust apply a building permitfor clearance vironmental impact analysis is needed land surveyor submits a final report issued by a joint committee comprising for a commercial warehouse of 1,300 confirming the building layout to the representatives from public utilities.15 square meters—such as the one mea- Geodetic Department of the City Hall Moreover, an expert certification sured by Doing Business—investors still for its review and stamp. Finally, the ap- regarding the compliance with the fire need to attach to the building permit plicant requests an occupancy permit safety code is required. In 14 cities,16 request the decision stating that the Pre-construction Post-construction Sweden 4 2 1 7 32 DOING BUSINESS IN POLAND 2015 Denmark 3 1 2 1 7 After construction, the main driver of FIGURE 4.6 The main drivers of variance in the time required to deal with differences across cities is the time it construction permits takes to obtain an occupancy permit. Number of days The County Building Inspectorate in- 5 fastest cities (average) 80 80 spects the new construction to check 5 slowest cities (average) 70 if it has been built according to the 60 approved plans. The County Building 63 50 Inspectorate has 21 days from the 40 date of application to issue the occu- 42.4 40 pancy permit, after which a silence-is- 30 36 consent rule applies. However, this time 20 limit may be extended if the application 16 10 is not complete and therefore has to be 0 put “on hold.” In practice, the time it Time to obtain all necessary Time to obtain a Time to obtain an takes to obtain the certificate varies preconstruction consents to building permits occupancy permit apply for a building permit from 10 days in Opole to more than one month in Szczecin and more than two Source: Doing Business database. months in Warsaw (figures 4.6). from the County Building Inspectorate, must first obtain a consent from the Most fees associated with dealing with which performs an on-site inspection waterworks agency before applying construction permits are established before issuing it. The warehouse can be to the joint committee that confirms by national law and apply to all cities. used upon completion of the connec- the absence of conflicts among utility The law sets the costs for the build- tions to water and sewerage. connections, all of which adds 51 days ing permit and the occupancy permit. before clearance is received. This is The Surveying and Cartography Act Pre-construction Post-construction Despite the several procedures required reversed in Kielce and Toruń, where the determines the costs for the clearance for the construction permitting pro- applicant first obtains clearance on the on the absence of conflicts among utili- Introducing a risk-based approach Shortening the limit of the cess,tocomplying with them is relatively building permits absence of conflicts silence-is-consent among clause to get utility con- ties connections. A Regulation of the fast Eliminating in some Polish cities: the 7-day waiting takes just it period nections and permit an occupancy then from 21 tofor applies authori- 14 days Minister of Infrastructure23 determines between 137 days Opole,the innotifying oneCounty month Building faster zation from the waterworks agency. the cost of obtaining consent from the Inspectorate about the start of thanconstruction the EU average of 174 days. and commencing The the works In all other cities, these procedures public roads administration. process is also Notifying faster of applicants than the EU aver- incomplete are done simultaneously, reducing the documentation within 21 14 days age in Łódź, a larger city, where 164 waiting time. Still, the overall cost of dealing with days are required. By contrast, in cities construction permits can vary consid- like Kraków, Poznań and Warsaw, deal- As in many other countries, obtaining erably. In Bydgoszcz it costs PLN3,142 ing with construction permits takes the building permit itself takes some (EUR733), nearly half as much as more than 200 days. time and is also one of the major driv- in Warsaw, where it is PLN6,080 ers of variance across cities. In Kraków, (EUR1,418). The fees charged by private The multiple Proc clearances dur s needed before Szczecin and Tim Warsaw obtaining a build- experts Cost for their pre-construction (numb r) (d s) (% of w r hous v lu ) the applicant can 0 request a building ing permit 0 from the City Hall for a com- clearances are one of the main causes Slovak Republic 0.1 0.0 permit add an average of nearly two mercial warehouse requires 65 days, of variance Poland average 0.22 among cities: BIAŁYSTOK, for example, BYDGOSZCZ 15 CITIES months to the overall process. Because Denmark,the maximum Finland 64 70 time allowed by the law. obtaining a WARSAW certification from a fire 0.5 5 Surveying and Cartography Act For the same theDenmark, 80 construction, in Gorzów safety expert costs PLN500 (EUR117) Spain, Sweden 7 90 does not regulate the sequencing of Wielkopolski 100 and Olsztyn—cities with in Bydgoszcz, Gdańsk and Toruń and 1.0 110 obtaining technical 10 conditions and less than 120 200,000 inhabitants—the PLN1,000 Germany 1.1 (EUR233) in eight other clearances from utility providers, building permit 130 is processed in 35 days. OPOLE cities.24 Also, the cost of hiring a land EU average 13 140 1.5 there is much 15 variation in how and However,150 administrations BYDGOSZCZ of bigger surveyor to prepare the report that OLSZTYN, LUBLIN, TORUŃ when these are obtained. In Warsaw cities like 160 Wroclaw and Łódź—which ŁÓDŹ, RZESZÓW, ZIELONA GÓRA confirms the final layout of the build- EU average 174 170 KIELCE, WROCŁAW 2.0 and Lublin, obtaining pre-construction 5 CITIES receive Poland average 175 around 180 five times more applica- KATOWICE, SZCZECIN, GDAŃSK ing varies from PLN800 (EUR187) in clearances Poland averagerequires 21 20 36 and 4 CITIES43 days, 4 CITIES tions than 190 200 Gorzów Wielkopolski GORZÓW WIELKOPOLSKI, and EU average BIAŁYSTOK 2.3 Bydgoszcz to PLN2,000 (EUR466) in 9 22 POZNAŃ, KRAKÓW 2.5 5 CITIES respectively—less than half the time it Olsztyn 210 —manage WARSAW to issue a building cities.25 220 takes in Gorzów25 Wielkopolski (90 days). permit in 35 and 45 days, respectively. In Gorzów Wielkopolski, applicants Time to obtain all necessary Time to obtain a Time to obtain an preconstruction consents to building permits occupancy permit apply for a building permit DEALING WITH CONSTRUCTION PERMITS 33 Getting the utility providers, public FIGURE 4.7 Reforms under consideration in Parliament could simplify the construction roads administration, fire depart- permitting process in Poland ment and sanitary inspectorate to coordinate and issue a single pre- construction clearance would make Pre-construction Post-construction the process more efficient. The City Halls could be the single access point. Introducing a risk-based approach Shortening the limit of the The challenge is convincing agencies to building permits silence-is-consent clause to get to send representatives to a common Eliminating the 7-day waiting period an occupancy permit from 21 to 14 days between notifying the County Building location and provide them with enough Inspectorate about the start of decision power so that applications construction and commencing the works can be processed without delays. One Notifying applicants of incomplete documentation within 14 days solution would be to work out a part- time system whereby representatives from the different agencies work at the a comprehensive classification of risks single access point at set times and WHAT TO REFORM? for building categories, typically de- days per week. Reforms are already underway. The fined by size, construction method, and Building Law Proc was recently amended final use. The dur s Tim classification determines Globally,Cost 37 economies have some type to simplify the permitting (numb r) process.26 requirements (d s) for each building type of (% one-stop of w r housshop v lu )for construction per- Following a risk-based 0 approach—ac- and creates 0 a transparent framework mitting. Slovak Republic PolandBIAŁYSTOK, 0.1 0.0 could BYDGOSZCZ follow Lithuania’s Poland average 0.22 15 cording to which, various building for enforcement agencies and building example, where the WARSAW municipality acts CITIES Denmark, Finland 64 70 categories are subject 5 to appropriate practitioners. 80 A good case in point is as a one-stop 0.5 shop that collects the Denmark, levels Spain,of scrutiny—the Sweden 7 amendment the European 90 standard EN 1990. This technical conditions from different 100 will allow the construction of small standard 110 sets three “consequence Germany departments 1.1 1.0 on behalf of the appli- 10 structures (up to 35 square meters) classes,” as 120 determined by the risks to cant. The developer submits only one 130 OPOLE without a building EU average 13 permit, transferring users as 140 as social and economic consolidated well BYDGOSZCZ 1.5 form to the municipality— 150 15 the responsibility for compliance with consequences. 160 Each consequence OLSZTYN, LUBLIN, TORUŃ class requesting the “Special Architectural ŁÓDŹ, RZESZÓW, ZIELONA GÓRA the regulations to the professional in EUincludes recommended average 174 170 KIELCE, WROCŁAW interactions Requirements,” 2.0 which are the technical Poland average 175 180 EU conditions needed to prepare the de- KATOWICE, SZCZECIN, GDAŃSK charge of the project. 20 applicant The 4 5 CITIES CITIES will with building 190 authorities. GORZÓW WIELKOPOLSKI, BIAŁYSTOK average 2.3 Poland average 21 notify the City Hall, which will 4 CITIES have 30 5 CITIES 200 POZNAŃ, KRAKÓW sign documentation. 2.5 The municipality 210 WARSAW days to contest the project. If the City The amendment 220 to the Building Law gathers the technical conditions from 25 Hall considers that the building violates includes other provisions, such as all departments, then gives them to the the local zoning plan, a building permit the obligation to notify the applicant applicant. application must be submitted. Similar that the building permit application reforms have been adopted in several is incomplete within 14 days and a Similarly, in 2009 the United Arab good practice economies with mod- reduction in the time limit to issue the Emirates introduced online clearances ern construction regulation, such as occupancy permit from 21 to 14 days from utility providers. In the past, build- Austria and the United Kingdom. Their (figure 4.7). ers in Dubai had been required to obtain main advantage is to allow regulatory “No Objection Certificates” (similar to agencies to focus on big-impact proj- The following recommendations could the technical conditions) from various ects that might otherwise not receive introduce further improvements. agencies based on their designs. A sufficient scrutiny. To be effective commercial warehouse required five and not to present a threat to safety, Consolidate or eliminate pre- such certificates from different utility this type of measures must be care- construction clearances providers. Nowadays, contractors ap- fully implemented. The liability and the Simplifying the obtainment of pre- ply for the “No Objection Certificates” competence of the design architects construction clearances is a key factor online in one consolidated application, must be strictly identified by law, as in making the construction permit then receive online notification that well as the detailed requirements the process easier in Poland, where the their designs have been approved. project must fulfill to be eligible for number of requisites before construc- The introduction of online clearances the 30-day notification option. The tion can start is much higher than in reduced the time required to deal with effectiveness of risk-based approaches most advanced economies. construction permits by two weeks. depends on several factors—including 34 DOING BUSINESS IN POLAND 2015 An additional measure to simplify the Providing clear information is especially have put all planning information on obtainment of pre-construction clear- important when changes in the regula- a web-based GIS29 platform where ances would be introducing a timeframe tion are being implemented. When the developers can, for a subscription fee, within which the regulatory agency private sector and public officials oper- view zoning plans, including land-use must assess the completeness of the ating at the local level do not fully un- policies, and infrastructure capacity application. Knowing early on whether derstand the reason and effects of the and availability.30 the application is complete would help changes in the law, these changes can developers, who are required to produce be ineffective or even have a negative A further step would be for all the agen- further documentation, save time. The effect—making room for interpretation cies involved in the construction sector most efficient alternative, however, and uncertainty. to jointly discuss potentially controver- would be to eliminate the necessity of sial issues that overlap their respec- obtaining technical conditions alto- A more transparent process would cut tive areas of expertise. The common gether. If guidelines about how to com- the cost and time for developers by decisions and interpretations of laws ply with the technical conditions were reducing the number of incomplete or and regulations could then be shared made publicly available, there would incorrect applications, and thus admin- through websites and in brochures. be no need for each project to obtain istrative backlogs. Making information specific conditions. Building companies about building requirements and plan- Invest in advanced zoning could check compliance and prepare ning rules easily available would also systems the project accordingly. The projects enhance fair competition among de- Polish cities lack extensive zoning would still be reviewed by the utility velopers. Exhaustive guidelines should plans (box 4.1). Investing in advanced providers and other relevant agencies, cover information about key steps, zoning systems would help reduce the and their findings would be attached agencies involved, documentation burden of obtaining pre-construction to the building permit application. requirements, names of certificates, clearances. These systems could pre- The City Hall would have the option to permits and approvals required, as determine, in detailed zoning maps, order further checks on the plans. An well as corresponding timeframes and whether utilities would allow certain example comes from Slovenia, where fees. Clear and complete information types of buildings in different areas of the Construction Act was reformed should also be available online and eas- the city. Currently, in good-practice in 2012, eliminating the requirement ily accessible through mobile devices. jurisdictions, utilities can determine to obtain project conditions from the According to the 2001 Act on Access whether they can deliver services to water and sewage company before to Public Information,27 all Polish lo- certain type of buildings based on con- submitting the project design. An inves- cal governments must have a Public sumption patterns and clients’ require- tor may now directly request project Information Bulletin (BIP) website ments, effectively eliminating the need approval from the water and sewage showing instructions about the permit- for technical conditions. As a matter of provider without obtaining the project ting process. The websites of Kraków fact, in most EU countries—including conditions separately. and Wrocław28 are examples of portals Austria and Germany—utilities do not that provide detailed information on issue a separate ex-ante commitment Clarify and better the requirements for obtaining permits to building applicants. Furthermore, de- communicate the construction and make application forms available tailed zoning plans also help municipal permitting process and for download. Other cities should en- authorities establish a consistent and requirements sure that all of their regulatory require- predictable basis for granting construc- Because of its frequent modifications ments are published on their websites tion permits or rejecting proposals. In since 1994, the Building Law resulted in in a clear and understandable way. France, updated zoning plans create an inconsistent and fragmented docu- a straightforward and predetermined ment. Across cities, the complexity of Many jurisdictions around the world “right to build” when a building project building regulations is a challenge not have improved transparency in recent is in compliance with zoning rules. only for private professionals, but also years. Some of the good practices in- for public officials, who are not always clude making land-use plans available Zoning rules must be transparent and able to accurately respond to inquiries to all citizens and placing them online; accessible to everyone. The planning about regulations. As a result, there is developing process maps or guidelines must also be flexible, as the needs of much uncertainty. Polish authorities for the entire construction permitting urban development change over time. should make the law more cohesive process; and providing clear guidelines In good-practice economies, zon- and understandable. on complete application requirements. ing systems are developed through Authorities in Vienna, for example, a consultative process, with broad DEALING WITH CONSTRUCTION PERMITS 35 participation by relevant stakeholders, and issuing the occupancy approval. facilitate the process. This form would to ensure that they benefit all social Setting up a combined multi-functional then be accessed by the various agen- groups. New Zealand illustrates the inspectorate which would carry out all cies, which could approve the designs use of municipal planning and zoning inspections simultaneously would save electronically. If City Halls link all utility as a tool to facilitate the construction time and hassle for developers. providers to a single system in which permitting process. All municipalities notifications and documents can be have a detailed, up-to-date zoning plan In addition, the occupancy certificate— exchanged electronically, the process approved through a process involving which takes between 10 to 75 days to would be faster and streamlined. intensive public involvement—includ- obtain across Polish cities—could be is- ing public hearings to allow residents sued on the spot if the project does not Online platforms can also speed up the to offer suggestions or objections. New present irregularities and complies with process of updating the geodetic maps Zealand uses two main types of plan- the approved building plans. In Canada, and submitting building permit applica- ning documents: regional and district if all required inspections have been tions. Several countries already have plans. Regional plans specify general carried out and the building is deemed such systems in place. Developers in requirements, such as air and water fit for occupancy, the certificate of oc- Austria, Denmark, Iceland, Norway and quality and the use of coastal areas. cupancy is issued on the spot, avoiding Portugal can complete their building District plans are detailed planning additional interactions for the builder. permit applications online. In Singapore, guidelines that outline the specific In Portugal, Lisbon has adopted a qualified professionals can submit land use and design requirements for tracking system that is automatically structural plans through an online plat- builders. The district plans are le- updated once the final inspection has form that allows authorities to check in gally binding, cover all usable land in taken place. The certificate of occu- an efficient manner whether structural a municipality, and are periodically pancy is ready immediately after the plans are correct and prepared with high reviewed to ensure that they reflect final inspection. safety standards, eliminating the need changing urban needs. The plan gives for inspections for low-risk buildings. investors and developers a reliable Alternatively, for construction projects Another example comes from Italy’s reference when designing a project. involving low or limited risks in terms Piedmont region, where an electronic And it affords municipal authorities of structural integrity and fire safety, system for submitting building ap- a consistent basis for approving or the Polish authorities could consider provals facilitates online applications rejecting construction permits, with providing qualified engineers working for entrepreneurs—while allowing mu- no discretion involved.31 on the project with the right of self- nicipalities to interact directly with other certifying that the building can be oc- agencies, such as the cadastre and the Consolidate and simplify post- cupied. In this case, the City Hall would land registry, on building registration completion inspections and be simply notified about the completion and taxation issues. the issuance of the occupancy of the building, and it could concentrate certificate resources to inspect riskier projects. Moving the construction permitting In Poland, the building company cur- Austria and Norway have such systems process online can be a daunting task. rently notifies, seeks approval from, in place. It is typically linked to larger regulatory and receives separate inspections from reforms and e-government programs, three different agencies when construc- Develop an electronic platform and staff must be trained to operate tion is completed: the National Sanitary for the construction permit and maintain electronic systems. Inspectorate, the State Fire Service and administration Last but not least, the right techno- the County Building Inspectorate. The Currently building applications, permits logical infrastructure and high level scope of the inspections is similar: they and drawings are submitted as hard of internet penetration are important evaluate whether the building is ready copies. It would be advantageous to prerequisites. for use and whether an occupancy (a) allow the submission of applica- permit can be issued. Separate inspec- tions and building plans online and tions not only cause delays, but create (b) track the status of requests and the risk of different agencies interpret- payments electronically. Additionally, ing rules in contradictory fashion. In an e-based platform where applicants Denmark, one agency—an inspectorate can request all pre-construction clear- within each Municipality—is respon- ances simultaneously by submitting sible for conducting the final inspection one online form would substantially Doing Business in Poland 2015 Registering property D uring the 18th and 19th century, These institutions are part of the land ƒƒ Because the overall legal framework land and property registra- administration system of an economy. for registering a property is the same tion were severely fragmented With land and buildings accounting for throughout Poland, the procedures for across the country. Properties were between half and three-quarters of the transferring property are uniform. mapped and registered in distinct ca- wealth in most economies,2 having an ƒƒ However, differences among cities dastres and land registries, depending up-to-date land information system remain: it can take 18 days to register on whether the plot was in a territory clearly matters.3 property in Białystok, but 51 days to occupied by the Kingdom of Prussia, do so in Wrocław. the Austrian Empire or the Russian A reliable, transparent and secure land ƒƒ Although the cost of transferring Empire. In parallel with the efforts to registration system is associated with property in Poland is lower than the unify the country in the 20th century, greater access to credit and lower in- EU average of 4.5% of property value, Poland embarked upon a massive come inequality.4 Insecure title to land in most Polish cities the process takes project of harmonizing, collecting and prevents people from taking full ad- longer than the EU average of 26 days. translating land and property infor- vantage of the productive uses of the ƒƒ It is easiest to register property in mation into common databases. As property.5 Where people have proper Białystok and Zielona Góra, thanks to a result, both the Land and Mortgage title to their land, however, they can efficient Land and Mortgage Registries Registry and Cadastre records are use the property as collateral for a loan and streamlined administrative now unified for the whole country. or transfer land parcels in which they procedures. Recently Poland has gone even fur- have invested.6 Also, clear property ther. Records stored at the Land and boundaries and ownership strengthen Mortgage Registry, previously held in social stability and social development. paper archives, have been transferred If people feel more secure in their homes into electronic format and made avail- and on their land, they are more likely able online. However, entrepreneurs to invest in them, such as by making still face administrative hurdles when improvements that benefit health and registering property. Just applying well-being.7 for registration with the Land and Mortgage Registry can take longer On the firm level, a recent study con- than one month in some cities. cluded that the security of property rights has an impact on firm growth through an asset allocation effect.8 Firms operating in environments with WHY DOES PROPERTY poorly developed financial systems and REGISTRATION MATTER? weak property rights are more likely Registered property rights are neces- to allocate resources in a suboptimal sary to support investment, produc- way, which in turn hinders the growth tivity and growth.1 Cadastres provide of firms. descriptions of land parcels in a spe- cific jurisdiction based on land surveys. The benefits of land registration go Land registries record the ownership beyond the private sector. For govern- and provide secure property rights. ments, having reliable, up-to-date 38 DOING BUSINESS IN POLAND 2015 whole territory. The daily mainte- FIGURE 5.1 What are the time, cost and number of procedures required to transfer nance of these databases is delegated property between two local companies? at a local level, but each modification Cost is immediately reflected in the central (% of property value) databases. The Cadastre stores the Buyer can use description and the map of the plot the property, resell it or use and is updated by the geodetic de- it as collateral 17 Proc dur s Tim partments Costof the municipalities. The (numb r) Number of (d s) (% of prop rt v lu ) procedures Land and Mortgage Registry records Land & 0 2-story Portugal 1 0 Slovak Republic 0.0 0.00 warehouse Denmark 4 legal ownership 0.05 and other rights, and Portugal 1 1 5 Seller with property its 0.10 database is updated by the central 10 registered 2 and no district0.15 court in each city. Other agen- title disputes Time 0.20 Denmark 3 3 15 (days) cies that 0.25 intervene in registering prop- Preregistration Registration Estonia 17.5 Postregistration BIAŁYSTOK, ZIELONA GÓRA Estonia Austria 4 Austria 20.5 20 erty in Poland 0.30 areKRAKÓW, POZNAŃ, RZESZÓW the National Court BYDGOSZCZ Poland average 0.32 10 CITIES 25 Register (Krajowy Rejestr 0.35 5 CITIES Sądowy ), EU average 5 5 EU average 26 4 CITIES Estonia 0.4 0.40 30 which keeps company records, and 0.45 6 POLAND ALL CITIES information in cadastres and land reg- the Poland average 33property, use it 4 asCITIES collateral for a local city 0.50 halls, which manage zoning 35 istries is essential 7 to correctly assess bank loan or resell it (figure 5 CITIES 5.1). Every regulations.0.55 18 In the case of a property 9 40 0.60 and collect tax revenue. In Thailand, procedure required by law or neces- Denmark 0.6 transfer, the notary is obliged to notify 8 45 LUBLIN where annual 9 revenue from property sary in practice is included, whether it the Land and Mortgage Registry, the 50 4.00 and transfer taxes rose from USD200 is the responsibility WROCŁAW of the seller or the Cadastre, EU average 4.5 and the City Hall depart- Greece 10 10 million in the 1980s to USD1.2 billion buyer and even if it must be completed 55 Austria 4.6 ment in charge of the zoning regula- by 1995, a land titling program that by a third party on their behalf. tions (spatial development plans). increased the number of registered property owners during the 1980s The databases of the Land and is thought to be one of the reasons Mortgage Register and the National for the increase.10 More recently, the HOW DOES REGISTERING Court Register are available online modernization and computerization of PROPERTY WORK IN and accessible to the public at large.19 land management in Karnataka, India, POLAND? The Cadastre is digitized, but the full quadrupled land-related revenue from The transfer of property in Poland is USD120 million in 2000 to USD480 regulated by the 1982 Act on Land FIGURE 5.2— Transferring a property in million in 2008.11 Registry and Mortgages,12 followed by Poland involves the same six stages in Preregistration Registration the 2001 Act on the Maintenance of all cities Land and Mortgage Registries and rel- 7 1 10 Time (days) Preregistration Białystok evant documents.13 Poland follows the WHAT DOES Zielona GóraREGISTERING8 1 10 German and Austrian title registration Obtain information on zoning PROPERTY Bydgoszcz MEASURE? 5 1 15 systems, where the registry indicates from the City Hall Doing Business Poznań records5 the 1 full se- 20 who the owner is or who has rights Obtain the land plot characteristics 14 from the Cadastre quence of procedures necessary 7 1 for a 20 over a property. The State guaran- Olsztyn business to purchase a property from tees the accuracy of the registry’s Obtain ownership information from Toruń 4 1 25 another business and to transfer the ownership information and is liable if the Land and Mortgage Registry 4 1 25 property title Szczecin to the buyer’s name so there is a mistake.15 Obtain company record from that the buyerŁódź can use the 10property 1 for 20 the National Court Register expanding a business or as Warsaw 14collateral 1 The Cadastre 18 (Ewidencja gruntów i bu- Execute notary deed in taking new Rzeszów loans or, 7 if necessary, 1 25dynków) and the Land and Mortgage sell the property to another business. Registry (Wydziały Wieczystoksięgowe Gorzów Wielkopolski 4 1 30 Registration The process starts with obtaining the - Centralna baza danych ksiąg wiec- Gdańsk 7 1 30 necessary documents, such as a copy zystych) are separate institutions. The Apply for the registration of the seller’s 7 title if necessary, Opole 1 and 30 two nonetheless exchange certain in- at the Land and Mortgage Registry of the relevant court conducting Kraków due diligence 2.5 1 if required. formation, 35 as prescribed by law.16 The The transaction Katowice is considered 8 1 com- Land30 and Mortgage Registry and the Procedures can be completed plete when it is opposable to third Cadastre have separate databases simultaneously Kielce 8 1 30 parties and when the buyer can use that each centralize records for the Source: Doing Business database. Lublin 14 1 30 Wrocław 10 1 40 Collecting the necessary A notary executes preliminary data the sale agreemet REGISTERING PROPERTY 39 FIGURE 5.3 Compared to the EU, it is significantly less expensive to register a property across Poland Proc dur s Tim Cost (numb r) (d s) (% of prop rt v lu ) 0 Portugal 1 0 Slovak Republic 0.0 0.00 Denmark 4 0.05 Portugal 1 1 5 0.10 2 10 0.15 0.20 3 15 Denmark 3 Estonia 17.5 0.25 Estonia BIAŁYSTOK, ZIELONA GÓRA KRAKÓW, POZNAŃ, RZESZÓW Austria 20.5 20 0.30 Austria 4 Poland average 0.32 10 CITIES BYDGOSZCZ 0.35 25 5 CITIES EU average 5 5 EU average 26 0.40 4 CITIES Estonia 0.4 30 0.45 6 POLAND ALL CITIES 4 CITIES Poland average 33 0.50 35 7 5 CITIES 0.55 40 0.60 Denmark 0.6 8 45 LUBLIN 9 50 4.00 WROCŁAW EU average 4.5 Greece 10 10 55 Austria 4.6 Source: Doing Business database. database is only accessible by City average cost of 4.5 %, transferring brief certificate,20 which costs half Halls, while the zoning plans are only property in Poland is almost 15 times as much and is a standard form. In partially online, depending on the less costly in terms of property value Kraków, the extended practice is to location. (figure 5.3). It is even less expensive require neither: aided by the quality of than in Denmark—the best performer the information available online, the Across Poland, entrepreneurs fol- in the European Union —where it costs notary simply verifies compliance with low the same six steps Preregistration to transfer Registration a 0.6% of the property value. However, the zoning information in a matter of property between two local firms. The in Denmark the transfer requires only minutes and at no cost. 7 1 10 Time (days) Preregistration first three Białystok requirements are for the three procedures and four days. In 8 1 10 or theGóra parties, Zielona notary on their behalf, Estonia the three procedures required It is easier to register Obtain information property in on zoning to ensure Bydgoszcz that the property5 1 complies 15 take close to half of the time required from the City Hall Białystok and more difficult in Wrocław with the zoningPoznańregulations 5 1 specified 20 in Poland—17.5 days—with a similar (table Obtain 5.1). the The land plot characteristics largest differences cost of 0.4%. In Estonia the e-Notary from the Cadastre in the local Spatial Development 7 1 Plan, 20 across cities involve the time it takes Olsztyn as well as to obtain an extract from system not only displays the data to comply Obtainwith all requirements; ownership information fromthis Toruń 4 1 25 the Cadastre with a description of the from the Land Registry online, but ranges the from 18and Land daysMortgage Registry to 51 in Białystok Szczecin 4 1 25 land parcel and another one describ- also allows the notary to submit Wrocław. days in Obtain company record from ing ownershipŁódź rights from 10 the 1Land 20 application to the Land Registry the the National Court Register and Mortgage Registry. The Warsaw 14 notary 1 electronically. 18 Obtaining zoning compliance informa- Execute notary deed then requests a Rzeszów record of 7 the1 selling 25 tion from the Spatial Development company from the National Court Local notaries have different methods Plan varies from less than one day in Gorzów Wielkopolski 4 1 30 Registration Register, to verify that the seller is of complying with some property reg- Kraków, where a modern platform al- Gdańsk 7 1 30 authorized to represent the company. istration requirements. The exact type lows this fordone to be Apply online, to 14 days in the registration Opole 7 Once all necessary information is 1 30 of document needed from City Hall to at the Land and Mortgage Registry Lublin where notaries typically request of the relevant court compiled into a notarial Kraków 2.5 1 deed, the confirm 35 compliance with the zoning the full extract from the municipality 3 days by law notary hasKatowice 8 to send 1 an regulation, 30 for example, can be a mat- of the Spatial in charge Procedures Development can be completed application to register Kielce the 8 property 1 ter of 30 interpretation. Depending on the simultaneously Plan. On average, it takes 4 days to with the Land and Mortgage Registry notary, different types of documents obtain an extract from the Cadastre– Lublin 14 1 30 of the relevant court (figure 5.2). are deemed necessary. For example, from 2 days in 7 cities21 up to 7 days Wrocław 10 1 40 the notary could opt for requesting in 6 cities.22 The company record from On average, the six requirements a Collecting the necessary customized extract of the Spatial A notary executes the National Court Register can be take 33 days and cost 0.32% preliminary of the data Development Plan entry, the sale which costs agreemet obtained online all over Poland and it property value. Compared Registration to the EUat the PLN30 (EUR7)—or, alternatively, a Land and Mortgage Registry 40 DOING BUSINESS IN POLAND 2015 Registry fees of the relevant court have TABLE 5.1 Registering property in Poland: Where is it easier? been fixed at PLN200 (EUR47), where- Distance to the Procedures Time Cost (% of as before these were calculated as a City frontier (score) Rank (number) (days) property value) percentage of the property value. The Białystok 82.62 1 6 18 0.35 new pricing considerably lowered the Zielona Góra 82.53 2 6 19 0.32 overall cost of registering a property:26 Bydgoszcz 8 2 .1 4 3 6 21 0.35 if the previous court fee schedule still Poznań 81.49 4 6 26 0.28 applied, our entrepreneur would pay Olsztyn 8 1 .0 2 5 6 28 0.35 more than 10 times the current price.27 Szczecin 80.82 6 6 30 0.30 Still, there are some variations in cost Toruń 80.78 7 6 30 0.32 across cities. Whereas in Kraków the Łódź 80.66 8 6 31 0.30 total cost is 0.27% of property value, Rzeszów 80.38 9 6 33 0.28 in Gdańsk it is 0.36%. These variations Warsaw 80.30 10 6 33 0.32 are due mainly to the fees charged by Gorzów Wielkopolski 80.02 11 6 35 0.30 notaries. Since the recent liberalization Kraków 79.54 12 6 38.5 0. 2 7 of the notary profession in 2013,28 competition has brought prices down, Opole 79.43 13 6 38 0.35 albeit in some cities more than others. Gdańsk 79.42 14 6 38 0.36 The maximum fee that notaries can Kielce 79.38 15 6 39 0.30 charge is set by law,29 but notaries Katowice 79.34 16 6 39 0.32 are free to offer discounts. According Lublin 78.39 17 6 45 0.32 to anecdotal evidence, notaries are Wrocław 7 7. 4 7 18 6 51 0.30 more willing to negotiate fees for prop- Note: Rankings are based on the average distance to frontier (DTF) score of procedures, time and cost associated with erty transfers than for other services registering property. The DTF measure is normalized to range between 0 and 100, with 100 representing the frontier of because the amounts in question are best practices. For more details, see the About Doing Business and Doing Business in Poland 2015 section. higher. Notary costs can vary from Source: Doing Business database. PLN5,139 (EUR1,199) in Kraków to takes 1 day for notaries to execute the is further supported by a customer PLN6,852 (EUR1,598) in five cities, sale or transfer agreement. service desk (Biuro Oblługi Interesanta) such as Bydgoszcz and Olsztyn, that that provides information and helps have 25% to 40% fewer notaries per Registration with the Land and customers before the application is capita than Kraków.30 Mortgage Registry at the local court filed with the court. is the main bottleneck in many cities Small differences in cost are also as- (figure 5.4); for example, it can take Likewise, the court in Zielona Góra sociated with how information is re- 10 days in Białystok and Zielona has implemented a process whereby quested from the Spatial Development Góra or 40 days in Wrocław. The referendarzs collaborate closely with Plan or the Land and Mortgage court in Białystok has successfully legal secretaries and train them. As a Registry. It can be obtained as a legally implemented a modern case manage- result, the referendarzs can delegate binding document either online (PLN20, ment system. Instead of assigning certain administrative tasks, including or EUR5), as is currently done in most the cases manually, as it is done in the initial manual data entry into the cities, or by obtaining the document in many courts, in Białystok court staff Land and Mortgage Registry database. person (PLN30, or EUR7), as is done in and the IT department collaborated This allows the referendarzs to devote six cities including Szczecin and Lublin. to make optimal use of a specialized more of their time to more-complex Additionally, notaries can request a software called SOWKW (System registrations. full version of the extract from the Obsługi Wydziału Ksiąg Wieczystych) Land and Mortgage Registry, as is the developed by the Ministry of Justice. The costs of the necessary documents practice in Warsaw (PLN50, or EUR12). Now the system is customized to to transfer property are governed by automatically assign incoming regis- the Stamp Duty Act,24 the newly up- tration applications either to judges dated Surveying and Cartography Act or to specialized court officers known and the Administrative Enforcement as referendarzs23 according to work- Proceedings Act.25 Since the load. The improvement in efficiency early 2000s, the Land and Mortgage REGISTERING PROPERTY 41 one for data entry and another for of- FIGURE 5.4 Registering with the Land and Mortgage Registry is the most time- fice management module. Data entry consuming requirement is time consuming, requiring naviga- Preregistration Registration tion between different system tabs. In Zielona Góra the referendarzs have del- Białystok 7 1 10 Time (days) Preregistration egated data input to legal secretaries, Zielona Góra 8 1 10 reduces whichObtain the time required for the information on zoning Bydgoszcz 5 1 15 overall process. from the CityMoreover, Hall although the Poznań 5 1 20 SOWKW system Obtain the landcan be programmed plot characteristics from the Cadastre to automatically assign applications to Olsztyn 7 1 20 referendarzs , in many courts this is still Obtain ownership information from Toruń 4 1 25 done themanually. After customization, Land and Mortgage Registry Szczecin 4 1 25 the system automatically regulates Obtain company record from Łódź 10 1 20 the workload for the National each Court referendarz. The Register Warsaw 14 1 18 courts should optimize their use of the Execute software notary so that deedare using it to its they Rzeszów 7 1 25 fullest advantage. Gorzów Wielkopolski 4 1 30 Registration Gdańsk 7 1 30 Efficiency measures are especially Apply for the registration Opole 7 1 30 important in bigger at the Land courts, and Mortgage where the Registry relevant of the is workload court considerably higher. The Kraków 2.5 1 35 Katowice 8 1 30 Mortgage Land andProcedures Registry in Warsaw can be completed introduced periodic performance re- simultaneously Kielce 8 1 30 views and a task performance tool that Lublin 14 1 30 constantly monitors the efficiency of Wrocław 10 1 40 referendarzs and aids in balancing their Collecting the necessary A notary executes workload. Thanks to these measures, preliminary data the sale agreemet the average time to complete the regis- Registration at the tration at the court is 18 days, signifi- Land and Mortgage Registry cantly lower than the national average of 25 days, and the fastest time among Note: Collecting the necessary preliminary data involves 4 simultaneous pre-registration procedures. Poland’s biggest cities. Source: Doing Business database. Move toward electronic An efficient caseload management registration WHAT TO REFORM? system allows court employees to bet- Currently, the software used to register Optimize available resources ter organize their workloads, including properties at the court requires inten- to reduce delays at the Land tracking court records and scheduling sive manual data entry and is slow to and Mortgage Registry of the and managing reporting.32 access. A reform of the Civil Procedure relevant court Code, concerning the registration of In 2013, the European Commission for In Poland, it takes up to 40 days to properties, came recently into effect the Efficiency of Justice and the Council register a property with the Land in Poland.33 Notaries are now allowed of Europe conducted a large scale and Mortgage Registry. Because a to send an electronic notice to the study on the efficiency of the justice referendarz must process and approve Land and Mortgage Registry immedi- system. The study, which included land every entry, large transaction volumes ately after the signature of the notarial registration data from all EU member can lead to significant delays. In deed, informing about the change of states, confirmed that a way to im- Białystok and Zielona Góra, however, ownership of the property. This should prove the efficiency of justice systems it only takes 10 days thanks to im- contribute to the overall security of the is to focus on caseload management. proved court efficiency and the use of system by making fraudulent double Reducing the time spent handling SOWKW caseload management soft- sales impossible. This initiative also al- cases can be achieved by, for example, ware. Implemented in almost all Land lows the notary to send the application simplifying internal procedures or and Mortgage Registries across the electronically along with supporting increasing the use of technology.31 country, SOWKW has two modules, 42 DOING BUSINESS IN POLAND 2015 documentation if these are in elec- Improve the interconnection Use a single identification tronic format. However, many of the between the Land and number for property searches supporting documents are only avail- Mortgage Registry and the at the Land and Mortgage able as hard copies, which the notary Cadastre Registry and the Cadastre would still have to forward by post. The To improve the interconnection In Poland, the single identification electronic submission of scanned cop- between the Land and Mortgage number (numer ewidencyjny działki) ies of vital documentation should be Registry and the Cadastre, the data- originally recorded in the Cadastre allowed, while other documents could bases of each agency would need to be is not systematically recorded in the be eliminated altogether. For example, made compatible. Georgia, Lithuania corresponding Land and Mortgage the Land and Mortgage Registry could and Norway are just a few examples of Registry file. Therefore, while this verify the information contained in the numerous countries with consolidated number is easily searchable—for in- notarial deed internally with the other property records systems. Previously, stance through the geodetic webpage agencies through linked databases. in Norway, the information recorded geoportal.gov.pl in the Cadastre—it in 87 local registries was updated cannot be used to search for a prop- Other European countries have al- and transmitted to the Registry’s erty in the Land and Mortgage registry ready undertaken electronic registra- headquarters to create a common database. tion reforms. In 2009 the Danish land database.36 For the purpose of pub- registry began digitizing its records, lishing information, this data was Sharing a single identification number after which it introduced electronic also transmitted to a state owned for each property would allow for lodgment of property transfers. By enterprise, Norsk Eindomsinformasjon quick identification of the legal sta- 2011 property transfer applications Ltd. which created a single database tus of the property, provide greater were only accepted online and registry integrating the information from the certainty for the parties engaged in a staff were able to screen applications registries and the cadastre. Following property transfer, and reduce the like- quickly and efficiently. As a result, the creation of the database, the gov- lihood of mistakes.40 The majority of over a period of five years, the time re- ernment made the decision in 2003 Doing Business economies use a single quired to transfer a property has been to unify the registry and the cadaster identification number.41 Denmark and slashed from 42 days to 4 days.34 into a single agency, the Norwegian Estonia, which also have separate More recently, in 2014 Sweden imple- Mapping Authority (Kartverket).37 land registries and cadastres, employ mented a new centralized IT system Currently, it takes only one procedure a similar “unique plot identifier” and for registering property that allows and three days to register property in are among the countries where it is users to make searches on ownership Norway.38 easiest to register property. and complete the registration process anywhere in the country; this resulted Connecting systems could also Improve public service delivery in a time reduction of 14 days.35 streamline procedures for entrepre- at the City Hall neurs. In Portugal, entrepreneurs have The public sector is perceived as inef- Austria also registers property online, the option to directly register a prop- ficient when service is not delivered in in this case through a system called erty in one day thanks to the one-stop a timely and customer friendly man- WebERV. WebERV allows web-based shop Casa Pronta (www.casapronta. ner. Monitoring customer satisfaction communication between courts, no- pt). Casa Pronta offers access to an could be used as a tool to identify taries and lawyers for submission of interconnected database through bottlenecks in service delivery. claims, briefs and applications as well which all the necessary checks can as delivery of court transcripts, orders be performed and the registration One area where customer service and decisions. It is now mandatory finalized. Additionally, any individual could be improved is the way zon- for attorneys and notaries to use this can give a notice of the transfer of ing documentation from the Spatial system when submitting applications a property through the Casa Pronta Development Plan is handled. The concerning the transfer and registra- website, which allows entities with the exact type of document needed can be tion of property. In Austria, it takes legal right of preference to announce a matter of interpretation. However, three procedures and less than 3 their intention to exercise it.39 in the case of selling an existing prop- weeks to register a property. erty, no zoning information should be necessary at all, if the new owner does not plan additional construction. In Kraków, for instance, the notary can simply access an online platform to REGISTERING PROPERTY 43 determine the status of a property in the zoning plan; yet when notaries still ask for a separate document, the client is often not informed in advance about the available options. Sometimes the client submits an application for a full extract first, paying a higher fee—only to have to apply again, this time for the brief certificate of the property allocation in case no spatial development plan has been approved for the plot in question, and thus a customized extract of the Spatial Development Plan is not avail- able. An added inconvenience is that the price of the extract is calculated on the basis of the number of pages. The client pays an initial deposit of PLN30 (EUR7) for 5 pages—but needs to come back to pay the difference if the extract is longer. The lack of clar- ity about which type of document is needed, as well as the lack of guidance, can explain many delays. A better-informed client could help improve the efficiency of the process. Customer feedback surveys are an effective way to evaluate overall sat- isfaction with a public service.42 Once customer satisfaction measurement has been introduced, the results can be used to highlight both areas of good performance and areas in need of improvement.43 Learning from cus- tomers not only allows improvements in overall satisfaction with the service delivery, but also can ultimately re- duce costs and delays. Doing Business in Poland 2015 Enforcing contracts “Friendliness, openness and a focus on system has yet to ensure that reform ƒƒ Enforcing a contract is easiest in results”: these are the guiding principles translates into impact for its users. Olsztyn—where it takes 328 days and announced by the Ministry of Justice costs 15.3% of the claim value—and in serving the citizens of Poland. The more burdensome in Gdańsk—where it strategy articulated by the Ministry of takes 715 days, at a cost of 19.7%. Justice around these principles focuses WHY DOES COMMERCIAL ƒƒ In the 18 cities measured, the average on improvement: improving efficiency DISPUTE RESOLUTION time required to enforce a contract of court proceedings, of information MATTER? is 512 days and the average cost is technology systems, of communication Effective commercial dispute resolu- 15.9% of the claim value. This would tools and very importantly of rational tion has many benefits. Courts are place Poland among the world’s top use of public funds. Indeed, over the last essential for entrepreneurs seeking to 25 economies on the ease of enforcing decade, while Poland gained recognition enforce their contractual and property contracts—well ahead of the average for economic performance1 and regula- rights. Efficient and transparent courts EU rank of 48. tory reform,2 its commercial justice encourage new business relationships ƒƒ Resolving a commercial dispute as fast system has been on a sustained reform because firms know they can rely on as in Olsztyn and with as low a cost agenda. Between 2005 and 2012, the the courts if a new customer fails to as in Białystok (13.6% of claim value), time to enforce a contract in Warsaw pay. Speedy trials are essential for would place Poland in the 13th place was cut by a third thanks to reforms small enterprises because they may globally, same as Germany and ahead that tackled court efficiency and the lack the resources to stay in business of Finland. execution of judgment (figure 6.1).3 while awaiting the outcome of a long ƒƒ Court proceedings over recent years court dispute. have introduced electronic systems, Landmark reforms include the adop- facilitating workflow throughout the tion of a standard civil procedure for Small businesses looking at securing justice system. Increasing automation all types of cases, including com- financing for growth and expansion will is part of the reform agenda: mercial ones,4 and the liberalization find it easier to access finance in juris- Parliament is currently discussing of the bailiff profession (box 6.1). dictions where courts can be relied upon legislative reforms that would allow for Substantial investments in informa- to resolve contractual disputes swiftly. e-auctions of debtors’ movables. tion technology, including modern The Policy Framework for Investment ƒƒ Liberalizing the bailiff profession in electronic case management systems, developed by the OECD underlines Poland has led to a sharp increase have facilitated interactions between that reliable and sound enforcement of of number of enforcement agents justice system actors. And yet, the contract procedures assures investors between 2006 and 2012 and has made Polish courts are facing an increase in of timely debt collection and the protec- enforcement proceedings quicker. the backlog of litigious civil and com- tion of contractual rights. Cumbersome mercial cases.5 The courts might not commercial dispute resolution means be as friendly as the Ministry intends, that banks are less willing to lend and as an entrepreneur seeking contract firms are more likely to depend on per- enforcement in Poland still faces a sonal and family contacts.6 number of challenges, including the prospect that it might take at least A study conducted among five Eastern one year, if not more, to success- and Central European countries, includ- fully recover a debt. Poland’s justice ing Poland, found correlations between 46 DOING BUSINESS IN POLAND 2015 FIGURE 6.1 How Poland cut the time to enforce contracts by a third in Warsaw FIGURE 6.2 What are the time, cost and Time to enforce a contract (days) number of procedures associated with resolving a commercial dispute through 980 the courts? 830 Court 685 Introduc d simpl r proc dur for D r ul t d th Time sm ll cl ims Cost b iliff prof ssion Cut proc dur l st ps Number of nd cr t d th first in comm rci l c s s procedures l ctronic court nd ppoint d mor jud s nd b iliffs Introduc d court m n m nt s st ms in 2003 nd l unch d th Pr tor softw r in 2007, Company A Company B Commercial str mlinin docum nt h ndlin nd improvin c s monitorin (seller & (buyer & dispute plaintiff) defendant) 2005 2007 2012 Filing & Trial & Enforcement service judgment Source: Doing Business database. ineffective courts and lower levels of investment. The study highlighted the HOW DOES CONTRACT divisions. Monetary thresholds deter- importance of functioning courts to ENFORCEMENT WORK IN mine their jurisdiction: regional courts both investment and credit: entrepre- POLAND? handle all cases with claim values neurs who believe that their property Enforcing a contract in Poland takes above PLN75,000 (about EUR17,500),9 rights are enforceable reinvest 14–40% on average 512 days and costs 15.9% and cases with lower claim values are more of their profits in their businesses of the claim value; in all 18 cities, it heard by the district courts. Judgments than those who are uncertain—while requires 33 procedures.8 On the global can be appealed through one level only: manufacturers who trust the court ease of enforcing contracts, Poland, before the regional court for district system for debt recovery are 8% more represented by Warsaw, ranks 52nd court judgments and before the court likely to give credit to their clients.7 among 189 economies. The average of appeal for regional court judgments. Polish city would rank 24th. Poland’s judicial map is in constant Across Poland, the time and cost Cities in Over evolution. Polandrecent years, as part Global WHAT DOES ENFORCING associated with enforcing contracts of the Distance to Ministry of comparison Justice’s efforts to CONTRACTS MEASURE? varies. It is easier in Olsztyn, where it optimize the the number of resources, NORWAY frontier (0–100) Doing Business measures the time, cost takes a total of 328 days and costs 78first-instance courts was reduced by NEW ZEALAND and procedural complexity of resolv- 15.3% of the claim value. It is more about 20%.10 This brought the number ing a hypothetical commercial lawsuit difficult in Gdańsk, where it takes over of first-instance courts to less than 77 AUSTRALIA between two domestic businesses. The twice as long (715 days) and costs one per 100,000 inhabitants, whereas GERMANY dispute involves the breach of a sales 19.7% of the claim value (table 6.1). most EU countries have between one contract worth twice the income per Olsztyn and Gorzów Wielkopolski are and two.11 The Ministry of Justice abol- 76 Olsztyn capita of the economy or USD5,000, the cities closest to the best interna- ished many smaller courts, RUSSIAN including FEDERATION whichever is greater. The case study tional good practices and rank above 12 regional and 14 district commercial assumes that the court hears argu- the 90th percentile globally, similar to 75divisions with small caseloads NETHERLANDS in com- ments on the merits and that an expert the Netherlands. All cities rank above parison to other commercial divisions. provides an opinion on the quality of the 80th percentile globally, except for These included the commercial divi- the goods in dispute; this distinguishes Warsaw and Gdańsk who rank lower 74 the regional courts in Gorzów sion ofGorzów the case from simple debt enforce- and perform similar to Croatia and Wielkopolski and in Zielona Góra, 2 of Wielkopolski 90TH PERCENTILE ment. The time, cost and procedures Chile, respectively (figure 6.3). the 18 Białystok cities measured by the report. HUNGARY are measured from the perspective of 73Litigants Opole are therefore required to file the entrepreneur (the plaintiff) pursu- Poland has two types of courts of first commercial Toruń cases in a neighboring instance, the district (rejonowy) and Bydgoszcz ing the standardized case through local regional court; the commercial SWEDEN cases first-instance courts (figure 6.2). the regional (okręgowy) courts, both 72from Gorzów Wielkopolski SWITZERLAND are heard Poznań GEORGIA of which have specialized commercial before the Regional Court in Szczecin, Rzeszów 71 Kraków Zielona Góra Kielce 70 Szczecin Katowice JAPAN ENFORCING CONTRACTS 47 TABLE 6.1 Enforcing contracts in Poland: Where is it easier? FIGURE 6.3 Most cities in Poland outperform economies at the 80th Distance to the frontier Procedures Time Cost percentile on the ease of enforcing City (score) Rank (number) (days) (% of claim) contracts Olsztyn 76.12 1 33 328 15.3 Cities in Poland Global comparison Gorzów Wielkopolski 73.78 2 33 434 13.8 Distance to the frontier (0–100) NORWAY Białystok 73.69 3 33 440 13.6 78 Opole 73.05 4 33 425 16.4 NEW ZEALAND Toruń 72.97 5 33 424 16.7 Bydgoszcz 72.69 6 33 474 13.8 77 AUSTRALIA GERMANY Poznań 71.64 7 33 485 15.8 Rzeszów 71.57 8 33 515 13.8 76 Olsztyn RUSSIAN Kraków 71.44 9 33 498 15.4 FEDERATION Zielona Góra 71.23 10 33 500 15.8 75 NETHERLANDS Kielce 71.11 11 33 529 14.0 Szczecin 71.08 12 33 493 16.7 Katowice 70.49 13 33 519 16.4 74 Gorzów Łódź 68.98 14 33 599 14.6 Wielkopolski 90TH PERCENTILE Białystok Lublin 68.67 15 33 595 15.7 HUNGARY 73 Opole Wrocław 68.62 16 33 546 19.4 Toruń Warsaw 64.83 17 33 685 19.4 Bydgoszcz SWEDEN Gdańsk 63.89 18 33 715 19.7 72 SWITZERLAND Note: Rankings are based on the average distance to frontier (DTF) score of procedures, time and cost associated with Poznań GEORGIA enforcing a contract. The DTF measure is normalized to range between 0 and 100, with 100 representing the frontier Rzeszów of best practices. For more details, see the About Doing Business and About Doing Business in Poland 2015 section. 71 Kraków Source: Doing Business database. Zielona Góra Kielce 70 Szczecin Katowice JAPAN and cases from Zielona Góra before the more efficient. In most cities where trial Regional Court in Poznań. time is less than a year—and including MALAYSIA the busy regional court of Kraków—in- 69 Łódź ESTONIA Substantial variations are found in dividual judges use active case manage- Lublin the duration of the trial and judgment ment. This includes earmarking and Wrocław phase. Trials take more than twice as scheduling anticipated hearings, and 68 CHINA long in Gdańsk (500 days) and Warsaw requiring the frontloading of evidence 80TH PERCENTILE (480 days) as they do in Olsztyn, and written pleadings13 as provided UNITED STATES where they take only 194 days (figure under article 207 of the Polish civil pro- 67 6.4). Caseload and court resources are cedure code. Article 207 was amended MOLDOVA driving factors in the time required to in 2012 and provides for frontloading 66 SOUTH AFRICA enforce a contract. A judge in Gdańsk unless there are exceptional circum- handles about 60% more cases than stances. This marks a departure from a judge in Olsztyn.12 The docket in the previous Polish practice of a pro- 65 courts such as Warsaw and Gdańsk is tracted exchange of written pleadings Warsaw CROATIA full, resulting in more delays between with several replies and counter-replies. 70TH PERCENTILE hearings. The time between hearings in However, this practice is not yet firmly 64 Poland varies between three weeks and entrenched in the litigation culture, and Gdańsk CHILE three months, depending on how busy many judges still grant authorization for a particular court is. multiple filings. 63 Good practices in court administration Delays are experienced not only during can, however, make even busy courts the trial proceedings in the courts, but 62 Source: Doing Business database. 48 DOING BUSINESS IN POLAND 2015 courts.15 The Polish courts are now fac- FIGURE 6.4 It is faster to enforce a contract in Olsztyn ing annually a flow of incoming cases that exceed the number of cases being Olsztyn 44 194 90 328 Total time (days) resolved. Should the trend continue, the Toruń 30 214 Polish courts will face serious backlogs. 180 424 Poland average Opole 45 275 105 425 EU average Paradoxically, the introduction of e-fil- ing might be partly responsible for the Gorzów Wielkopolski 90 254 90 434 delays. The e-filing procedure—known Białystok 45 250 145 440 as the “Lublin e-court” as the systems are hosted in the city of Lublin—aimed Bydgoszcz 60 269 145 474 to simplify the filing of certain types 45 330 110 of claims, such as writ of payment. Poznań 485 However, by allowing for cheaper (the Szczecin 59 254 180 493 filing fee is only one-fourth of the standard fee) and less-cumbersome Kraków 49 314 135 498 filing processes that omit the neces- Zielona Góra 50 330 120 500 sary checks and balances, e-filing in Poland has resulted in an influx of debt Rzeszów 50 365 100 515 collection cases that might never have been filed otherwise.16 Parties from Katowice 60 314 145 519 anywhere in the country can submit Kielce 60 319 150 529 a claim via the e-court, irrespective of monetary or territorial jurisdiction. The Wrocław 52 374 120 546 procedure has become popular among Lublin 60 400 135 595 debt collection agencies, resulting in dramatic increases in the number of Łódź 90 374 135 599 cases filed, including a vast amount of cases with expired time bar periods.17 Warsaw 60 480 145 685 To address this unintended effect, the Gdańsk 70 500 145 715 procedure was amended in 2013 to provide for a time bar of three years Filling Trial and Enforcement for cases filed before the e-court. and service period judgement period period Even then, a total of 2,730,815 cases (including 307,136 commercial cases) Source: Doing Business database. were filed through the e-court in 2013, marking a sharp increase from the through all stages of contract enforce- this by allowing for e-auctions (see box 2010 figure of 690,109 cases (including ment. In the past, filing and service 6.1). 29,719 commercial cases).18 were hampered by inefficiency on the part of the postal operator Białystok authorized In terms of court cost (%performance Total of claim) for the Poland regulates costs for both private 6.0 5.4 2.2 13.6 to serve process and legal correspon- trial and judgment stage, Polish courts and public stakeholders in the enforc- Germany 6.6 5.4weeks2.4 14.4 EU average ing contract process. In addition to dence. All cities reported several fare better than the average EU court of delays as a result. Hungary 5.0 Although 8.0 most 2.0 in 15.0resolving commercial cases. With an court filing and processing fees and cities have reported recent improve- average0.3 time of 323 days for trial and attorney fees,19 expert and bailiff Austria 13.6 4.1 18.0 ments in the postal service, in a few judgment, they are nearly 100 days fees are regulated under various fee this remains Warsaw 12.0 14 At the 5.4faster problematic. 19.4 the EU average of 417 days. 2.0 than schedules. Consequently, differences enforcement of judgment stage, delays 5.4There is, however, cause for concern: in costs are less marked than in other Gdańsk 12.0 2.3 19.7 might be caused by the need to hold the European 1.0 Commission for the countries. In Italy, for example, there Estonia in cities multiple auctions 9.0 where the 11.9 Efficiency of 21.9 Justice records a disposal was more than a 10 percentage points market for moveable assets Netherlands 13.7is smaller. rate of 5.2 5.0 less than 23.988.5% with regard to difference between the top and bot- The government is looking to address pending civil (including commercial, tom ranked cities,20 as against only Slovak Republic 14.0 6.0 10.0 30.0 litigious) first-instance cases in Polish 6.1 percentage points in Poland. There Czech Republic 13.1 4.9 15.0 33.0 Attorney Court Enforcement ENFORCING CONTRACTS 49 BOX 6.1 The makeover of the komornik Ten years ago, enforcing a judgment in Warsaw took 180 days—among Europe’s slowest.1 It now takes 145 days in Warsaw and 90 days in Olsztyn and Gorzów Wielkopolski. The average duration of enforcement proceedings in Poland is now 132 days, which is close to the EU average of 119 days. The liberalization of the bailiff profession by the Polish govern- ment has been instrumental to this. The Polish bailiffs, the komorniks, have undergone an overhaul that started in 1997, when Poland went from a system of public enforcement agents to private bailiffs. In 2007, the Act on Court Bailiffs and Debt Collection introduced further fundamental changes.2 A cornerstone of the 2007 act is what is known in Poland as the “right of choice.” Prior to this, a creditor was obliged to retain a bailiff registered in the same region as the debtor’s assets. The 2007 act allowed for territorial competition: a creditor can choose the bailiff irrespective of location.3 The profession was also rendered more competitive by reducing barriers to entry: the total number of registered bailiffs can now be increased by the Ministry of Justice without consulting the National Bailiff Association. This resulted in a dramatic rise in the number of enforcement agents—a 65.5% increase between 2006 (prior to the 2007 Act) and 2012.4 The trend has continued, and as of August 2014 there are 1,296 bailiffs registered in Poland.5 The Ministry of Justice closely monitors the bailiffs’ performance. If the backlog of cases of a particular bailiff exceeds six months, the bailiff cannot take cases outside of his or her region. Monitoring of timeframes, and fees to bailiffs being payable only upon successful liquidation of assets, constitute strong incentives for bailiffs to perform. And the future? Poland is currently committed to speeding up the execution of judgments. Additional measures to boost performance have recently been signed into law by the President. Bailiffs that handle more than 5,000 cases a year and that have low efficiency rates, as well as those handling more than 10,000 cases a year, have to decline to take new cases from outside their region.6 A bill currently before Parliament will allow for e-auctions of debtors’ movable assets through an electronic system provided by the district courts and the exchange of legal correspondence via electronic means. E-auctions are expected to reduce the need to hold multiple physical auctions by reaching out to a wider market of potential buyers. 1. World Bank, Doing Business 2005: Removing Obstacles to Growth (Washington, DC: World Bank Group, 2004). 2. Lior Ziv, “Fighting entrenched interests to enforce judgments faster” in Celebrating Reform 2008 (Washington, DC: World Bank Group, 2008). 3. Except in cases involving immoveable property. 4. The European Commission for the Efficiency of Justice (CEPEJ), “Report on ‘European judicial systems – Edition 2014 (2012 data): efficiency and quality of justice’”. http://www.coe.int/t/dghl/cooperation/cepej/evaluation/2014/Rapport_2014_en.pdf 5. Statistics provided by the Ministry of Justice of Poland (2014). 6. Act of 9 April 2015 amending the Act on Court Bailiffs and Debt Collection (Journal of Laws 2015 Item 624). Act will come into force on 8 November 2015. are minor variations in the enforce- Enforcing a contract across Poland is services provided and resources in- ment costs due to the number of less expensive than in other EU coun- vested and collected.22 auctions commonly held or the cost tries. The average cost across Poland of publication. Attorney costs are the is 15.9% of claim value, which compares main variable explaining why it is less favorably to the EU average of 21.5%; costly to enforce a contract in some the cost in Białystok is even lower at WHAT TO REFORM? cities than in others. Litigants from the 13.6% (figure 6.5). These low litigation Establish a mediation culture big cities, such as Gdańsk, Kraków and costs are considered one of the reasons among judges and litigants Warsaw have to pay nearly twice as behind the relatively high volume of Promoting alternative dispute resolu- much to their attorneys than litigants court filings. A 2013 World Bank report tion, including mediation, has become from the smaller cities. In most cities, on contract enforcement in Poland rec- essential to an efficient commercial lawyers charge around 6–8% of the ommended that the Ministry of Justice dispute resolution system. It is viewed claim value, conforming more closely conduct an analysis of the incentive as facilitating access to justice23 as to the PLN3,600 (EUR840) fee set by structure to understand, among other well as a good practice for assessing schedule.21 issues, the role of litigation costs in the quality of judicial infrastructure.24 court usage and the cost-benefit of Mediation can also (a) help reduce the number of incoming cases by Filling Trial and Enforcement and service period judgement period period 50 DOING BUSINESS IN POLAND 2015 made. Rules can also be coercive: the FIGURE 6.5 The cost of enforcing a contract is lower in Poland than in many United Kingdom’s civil procedure rules neighboring countries provide for a halt in proceedings for parties to consider mediation—and in Białystok 6.0 5.4 2.2 13.6 Total cost (% of claim) Hong Kong, the court can penalize a party who unreasonably fails to engage Germany 6.6 5.4 2.4 14.4 EU average in mediation.27 Hungary 5.0 8.0 2.0 15.0 0.3 Currently the government of Poland is Austria 13.6 4.1 18.0 preparing a bill designed to encourage Warsaw 12.0 5.4 2.0 19.4 mediation. It would waive court fees Gdańsk 12.0 5.4 2.3 19.7 to approve out-of-court settlements, 1.0 make mediation free for low-income Estonia 9.0 11.9 21.9 litigants, and provide incentives for Netherlands 13.7 5.0 5.2 23.9 judges to encourage mediation. The time taken for a case to go through Slovak Republic 14.0 6.0 10.0 30.0 mediation will not be counted as a Czech Republic 13.1 4.9 15.0 33.0 delay for judges’ evaluations. Attorney Court Enforcement Expand court automation In Poland’s courts, the technology Source: Doing Business database. wave started in 2003 with the intro- duction of electronic case manage- preventing disputes from being lodged commercial justice system: litigants, ment systems. These have enabled before the court and (b) help improve lawyers and judges must be made judges to maintain better control over the courts’ clearance rate by resulting aware of the existence of mediation proceedings by flagging major delays in swifter resolution. Cases referred to as well as its benefits. Second, it will and missed deadlines. It has reduced mediation at an early stage will not require enhanced professionalization the workload of strained court admin- 980 have to go through multiple procedural of mediators and mediation centers by istrative staff by giving parties and steps, trial and judgment. 830establishing an accreditation process their attorney’s access to documents for mediators combined685 with quality filed and trial minutes. In 2010, the Introduc d simpl r Lublin e-court was launched; in 2012 The legal framework in Poland provides training, continued education and pro- proc dur for D r ul t d th sm ll cland for mediation, ims mediation centers fessional standards. The Polish Council electronic recording of court hearings b iliff prof ssion Cut proc ps Disputes dur l st of nd cr t dfor exist in most Polish cities. The issue is th the Alternative first Methods followed. Currently, the Ministry of in comm rci l c s s that litigants, lawyers and judgesl alike and Conflictsnd ctronic court Resolution has led efforts Justice is testing, in several Polish ppoint d mor rarely use it; in their eyes the mecha- in developing s nd b iliffs standards jud professional cities, the use of tablets to record the nism is more appropriate for family and but monitoring and compliance needs service of legal correspondence. Introduc d court m n m nt s st ms in 2003 nd l unch d th Pr tor softw r in 2007, domestic disputes. Although the trend str mlinin docum nt h ndlin nd toimprovin be ramped up. Third, incentives c s monitorin has been increasing, in 2013 only about toward mediation must be created. However, while Poland has accom- 2,800 cases were 2005 referred to mediation 2007Lawyers are more 2012 likely to turn to me- plished great strides in the use of from the courts’ commercial divisions diation if it is seen as a recognized field technology, it now needs to consolidate across the whole of Poland—and of for legal professionals. With respect to its gains. Taking note of jurisdictions these, only 535 cases resulted in a set- litigants, rules of procedure can provide that have made the best use of the tlement.25 This minimal success rate for incentives. Polish civil procedure e-filing technology, Poland should indicates both insufficient capacity of already provides for one such incen- consider expanding court automation. mediators or mediation centers and tive: three quarters of the filing fees For example, Singapore, according to mistrust among justice professionals are reimbursed when a settlement is Doing Business the easiest place to towards mediation. signed before a mediator.26 Another enforce a contract, has launched a new incentive that Poland could consider electronic litigation system that allows Establishing a mediation culture is a fast track with reduced time limits litigants not only to file their cases requires a multi-pronged approach. (including for delivery of judgment), online, but also to access and manage First, it requires an awareness-raising provided the mediator confirms that them through e-mail, SMS and alerts— campaign targeting all actors in the serious attempts to mediate were while also managing hearing dates.28 Cities in Poland Global comparison Distance to ENFORCING CONTRACTS 51 Promoting the use of a secure informa- legal research and analyzing court tion and communications technology proceedings. However, assistants are throughout the justice system will have often shared between two to four a greater impact than using it only in judges, and the high turnover of as- selected areas. sistants means that vacant positions are not always replaced. Finally, the impact of electronic record- ing of proceedings can be enhanced A final issue is the lack of available by providing for transcription of audio experts, which is due to some fields files. Currently, the gain in time during being in high demand and a limited hearings is nullified by the fact that pool of court-registered experts. This is both judges and attorneys spend con- perhaps the most common reason for siderable time listening to audio files in adjournments. The database of experts order to prepare for follow-up hearings, should therefore be consolidated. judgments (for judges) and appeal submissions (for attorneys). For that Institutionalize good practices reason, neither judges nor lawyers look across commercial divisions forward to the extension of electronic Judges in some Polish courts have recording to district courts. established effective means of handling the increasing flow of incoming cases. Ensure effective financial and Some judges take a proactive approach human resource allocation to case management by planning within the courts ahead for the entirety of the procedure. The Polish government has given the By anticipating, prior to the first hear- courts the financial means to succeed: ing, how many hearings will be needed, among European countries, Poland setting the hearing dates, and provid- ranks fourth in terms of percentage ing information to the expert witness of GDP per capita allocated to its at the very first hearing, the number courts (excluding legal aid and public of adjournments and delays between prosecution).29 However, the increased hearings can be reduced. Also, applying spending has not been sufficient to as strictly as possible Article 207 of address the increasing number of the Code of Civil Procedure by limit- commercial cases. Reviewing budgets ing counter-replies and filings would and planning resource allocation ensure that the reform yields results. can help ensure that resources are These good practices can be found in allocated to the courts that need it Kraków, where despite having one of the most. Possible measures include: the highest number of incoming cases conducting a justice sector public ex- per judge in Poland, these rules are penditure review, more active budget leveraged to increase court efficiency. planning which takes into account Institutionalizing these good practices caseload forecasts and introducing can be done through continuing-edu- performance-based budgeting.30 cation programs for judges and peer- to-peer learning events. It would also Human resources are also key to court boost the impact of the current judicial efficiency. The profile and skill mix of performance monitoring conducted by the human resources of the judicial the Ministry of Justice. system may need to be rebalanced by, for example, evaluating whether judges have the required support to handle an increasing caseload. Judges’ assistants in Poland are qualified legal professionals who enable judges to handle more cases by assisting with Doing Business in Poland 2015 References autonomously. Their decisions are subject OVERVIEW to appeal. 16. Miriam Bruhn, “License to Sell: The Effect 1. “Among the population at large, 89% say of Business Registration Reform on they want Poland to be in the EU” (“Special Entrepreneurial Activity in Mexico,” Review Report: Poland A Golden Opportunity,” The of Economics and Statistics 93, No. 1 (2011): Economist, June 28 2014). 382–86. 2. World Development Indicators (World Bank 17. Amendments to the Building Law and Other Group 2013). Implementing Acts – Ustawa z dnia 20 lutego 3. Gross domestic product, constant prices 2015 r. (Dz.U. 2015 poz. 443). The amendment (percent change) for the period 2004 to will enter into force on June 28, 2015. 2014. World Economic Outlook Database 18. http://www.whitehouse.gov/open. (International Monetary Fund, October 2014). 4. Marcin Piątkowski, Poland’s New Golden Age: Shifting from Europe’s Periphery to Its Center (Washington, DC: World Bank Group, 2013). ABOUT DOING BUSINESS 5. Poland’s 10 Years in the European Union AND DOING BUSINESS IN (Ministry of Foreign Affairs of Poland, 2014). POLAND 2015 6. Poland Country Partnership Strategy (CPS) for the period FY14-17 (World Bank, 2013). 1. The focus of the Doing Business indicators 7. Ibid. remains the regulatory regime faced by 8. This includes the pairs of voivodship domestic firms engaging in economic capitals: Zielona Góra and Gorzów activity in the largest business city of an Wielkopolski, Bydgoszcz and Toruń. economy. Doing Business was not initially 9. See “About Doing Business and Doing designed to inform decisions by foreign Business in Poland 2015” section. investors, though investors may in practice 10. To ensure global comparisons, the same find the data useful as a proxy for the gross national income per capita is used for quality of the national investment climate. all locations (see Data notes for details). Analysis done in the World Bank Group’s 11. The number of applications for building Global Indicators Group has shown that permits received in Olsztyn and Gorzów countries that have sensible rules for Wielkopolski in the period from June 1, domestic economic activity also tend to 2013 to June 30, 2014 is 816 and 619 have good rules for the activities of foreign respectively. In the same period of time, subsidiaries engaged in the local economy. 3,874 applications have been submitted 2. For more on the World Bank Enterprise in Wrocław, and 4,026 in Łódź. Source: Surveys, see the website at http://www. General Office of Building Control. enterprisesurveys.org. 12. Statistics provided by the Ministry of 3. These papers are available on the Justice of Poland. Doing Business website at http://www. 13. Opole (population: 121,576), Gorzów doingbusiness.org/methodology. Wielkopolski (124,609), Olsztyn (174,641) 4. A technical note on the different and Kielce (200,938). Data are from the aggregation and weighting methods is Demographic Yearbook of Poland (Central available on the Doing Business website Statistical Office, 2012). at http://www.doingbusiness.org/ 14. This is because the construction can be methodology. supervised by a certified site manager 5. Djankov, Simeon, Darshini Manraj, Caralee employed by the building company. McLiesh and Rita Ramalho. (2005). Doing 15. Referendarzs are court officers who can Business Indicators: Why Aggregate, and be compared to Rechtspfleger in Austria, How to Do It. World Bank, Washington, Germany and other countries. They have DC. Principal components and unobserved specialized training and can undertake components methods yield a ranking nearly certain judicial or quasi-judicial tasks identical to that from the simple average method because both these methods assign 54 DOING BUSINESS IN POLAND 2015 roughly equal weights to the topics, since 8. Francesco Bripi, “The Role of Regulation on udostępnianego w systemie the pairwise correlations among indicators Entry: Evidence from the Italian Provinces,” teleinformatycznym (wzorzec umowy). do not differ much. An alternative to the Working Paper 932 (Rome: Bank of Italy, Act of 1 April 2011 amending the Code of simple average method is to give different 2013). Commercial Companies and Partnerships weights to the topics, depending on which 9. Doing Business website, http://www. and some other acts, in the Journal of Laws are considered of more or less importance in doingbusiness.org of 2011, No. 92, Item 931; or Ustawa z dnia the context of a specific economy. 10. Miriam Bruhn and David McKenzie, 1 kwietnia 2011 r. o zmianie ustawy – Kodeks 6. Schneider, Friedrich. 2005. The Informal “Entry Regulation and Formalization of spółek handlowych oraz niektórych innych Sector in 145 Countries. Department of Microenterprises in Developing Countries,” ustaw (Dz. U. 2011 Nr 92 poz. 931). Economics, University Linz, Linz; La Policy Research Working Paper 6507 18. World Bank. Doing Business 2015: Going Porta, Rafael and Andrei Shleifer. 2008. (Washington, DC: World Bank, 2013). Beyond Efficiency (Washington, DC: World The Unofficial Economy and Economic 11. Statistics provided by the Ministry of Bank, 2014). Development. Tuck School of Business Justice of Poland. 19. Act of 28 November 2014 amending Code Working Papers 2009-57, Dartmouth 12. A 2011 law to reduce administrative barriers of Commercial Companies and Partnerships College, Hanover. cut the registration fees in half from and some other acts (Journal of Laws of 7. These are reforms for which Doing Business PLN1,000 (EUR233) to PLN 500 (EUR117) 2015 Item 4). Ustawa z dnia 28 listopada is aware that information provided by the (Law of 25 March 2011 on the limitation 2014 roku o zmianie ustawy – Kodeks spółek Doing Business report was used in shaping of administrative barriers for citizens and handlowych oraz niektórych innych ustaw (Dz. the reform agenda. entrepreneurs, Journal of Laws No. 106, U. 2015 poz. 4). 8. One study using Doing Business indicators Item 622; or Ustawa z dnia 25 marca 2011 20. Act of 26 June 2014 amending National illustrates the difficulties in using highly r. o ograniczaniu barier administracyjnych Court Register act and some other acts disaggregated indicators to identify reform dla obywateli i przedsiębiorców, Dz. U. 2011 (Journal of Laws of 2014 Item 1161). Ustawa priorities (Kraay, Aart, and Norikazu Nr 106 poz. 622 z późn. zm.). A year later, z dnia 26 czerwca 2014 r. o zmianie ustawy o Tawara. 2011. Can Disaggregated Indicators a regulation from the Ministry of Justice Krajowym Rejestrze Sądowym oraz niektórych Identify Governance Reform Priorities? Policy also reduced the cost of publishing the innych ustaw (Dz. U. 2014 poz. 1161). Research Working Paper 5254, World Bank, notice of incorporation in the Court 21. https://ems.ms.gov.pl/krs/ Washington, DC). and Commercial Gazette from PLN500 wyszukiwaniepodmiotu?t:lb=t (EUR117) to PLN100 (EUR23) (Regulation 22. Statistics provided by the Ministry of of the Ministry of Justice of 13 May 2014 Justice of Poland. The competent court concerning the issuing and publishing in for the registration of companies located STARTING A BUSINESS the Court and Commercial Gazette, Journal in Gorzów Wielkopolski is District Court of Laws of 2014 Item 649, provision of § 6 in Zielona Góra (National Court Register 1. Amway, Amway European Entrepreneurship cit. regulation; or Rozporządzenie Ministra division). Report 2012: The Unleashed Potential Sprawiedliwości z dnia 13 maja 2014 r. w 23. Red Herring. “Poznań emerges as Poland’s for Entrepreneurship in Times of Crisis sprawie wydawania i rozpowszechniania latest startup hotspot.” Published on (Puchheim, Germany: Amway GmbH, Monitora Sądowego i Gospodarczego (Dz. U. January 5, 2015. http://www.redherring. 2012). http://www.entrepreneurship-center. 2014 poz. 649). The change came into force com/startups/poznan-emerges-polands- uni-muenchen.de/aktuelles/amway- on 30 May 2014. latest-startup-hotspot/ report-2012/amway_broschuere_2609_ 13. Act of 19 December 2008 amending the 24. Act of 15 September 2000 Code of click.pdf act on freedom of business activity and Commercial Companies and Partnerships 2. Juan Julio Gutierrez, Natasha Kapil, Marcin some other acts, in the Journal of Laws of (Journal of Laws of 2000, No. 94, Item Piątkowski and Ismail Radwan, Poland: 2009, No. 18, Item 97; or Ustawa z dnia 19 1037 with amendments). Ustawa z dnia 15 Enterprise Innovation Support Review: From grudnia 2008 r. o zmianie ustawy o swobodzie września 2000 r. Kodeks spółek handlowych Catching Up to Moving Ahead (Washington, działalności gospodarczej oraz niektórych (Dz. U. 2000 Nr 94 poz. 1037). DC: World Bank, 2013). innych ustaw (Dz. U. 2009 Nr 18 poz. 97) art. 25. By law, there is no obligation to deposit 3. Leora Klapper, Anat Lewin and Juan 17 ust.2. the capital into a bank account. Instead, Manuel Quesada Delgado, “The Impact of 14. Notification to the ZUS is not required if the a statement from the Board of Directors the Business Environment on the Business company does not have employees. declaring that the start-up capital has been Creation Process” (Washington, DC: Policy 15. The reform of the Labor code eliminated paid in total must be submitted with the Research Working Paper 4937, World Bank, Art. 209 (Act of 9 November 2000 application to register. In practice, however, 2009). amending the Labor code and some other most of the entrepreneurs open a bank 4. Dane Stangler and Robert E. Litan, “Where acts, in the Journal of Laws of 2013, Item 2; account and keep the paid-in capital there. Will the Jobs Come From?” in Kauffman or Ustawa z dnia 9 listopada 2012 r. o zmianie 26. Based on inputs from public and private Foundation Research Series, Firm Formation ustawy – Kodeks pracy oraz niektórych innych sector contributors to Doing Business in and Economic Growth (Kansas City, MO: ustaw (Dz. U. 2013 poz. 2). The Statistical Poland 2015. Ewing Marion Kaufmann Foundation, Office and the Tax Office share quarterly 27. Entrepreneurs frequently provide a 2009). http://www.kauffman.org/ information of new businesses created notarized specimen of the signatures, which uploadedFiles/where_will_the_jobs_come_ with the National Labor Inspectorate and costs PLN20 per signature. from.pdf. National Sanitary Inspectorate. 28. The REGON can also be obtained on line 5. David Audretsch, Max Keilbach and Erik 16. In addition to the “S24” system, it is through eREGON, but this requires an Lehmann. Entrepreneurship and Economic possible to send applications electronically electronic signature. Growth (New York: Oxford University Press, to KRS through the portal of the Ministry 29. Some differences in how the NIP and 2006). of Justice (http://pdi.ms.gov.pl/portal_v1). REGON are communicated exist across 6. World Bank, Doing Business 2015: Going Based on information collected for this cities. For example, in Białystok the local Beyond Efficiency (Washington, DC: World report, this portal is not widely used for Tax Office sends the NIP to the entrepreneur Bank, 2014). business registration. and only sends it to the court division of 7. Miriam Bruhn, “License to Sell: The Effect 17. The reform implemented Art. 157 1 § KRS once receipt is confirmed. In cities like of Business Registration Reform on 1 ksh, umowa spółki z ograniczoną Gorzów Wielkopolski, Lublin and Zielona Entrepreneurial Activity in Mexico,” Review of odpowiedzialnością może być również Góra, the entrepreneur and the court Economics and Statistics 93, No. 1 (2011). zawarta przy wykorzystaniu wzorca umowy division of KRS are informed of the NIP and spółki z ograniczoną odpowiedzialnością REGON in parallel. REFERENCES 55 30. This analysis is based on statistics provided Size Enterprises (Washington, DC: World issuesandinsights/articlespublications/ by the Ministry of Justice of Poland on Bank, 2012). pages/polish-construction-study-2013.aspx the number of judges, referendarzs, and 44. World Bank, Doing Business 2012: Doing 9. Thomas Moullier, Reforming Building Permits: administrative staff, as well as number of Business in a More Transparent World Why Is It Important and What Can IFC Really limited liability companies registered by (Washington, DC: World Bank, 2011). Do? (Washington, DC: International Finance local KRS divisions in the 18 cities. 45. Ibid. Corporation, 2009). 31. Referendarzs are court officers who can be 46. Act of 15 September 2000 Code of 10. The Building Law of 1994 - Ustawa z dnia 7 compared to Rechtspfleger or similar bodies Commercial Companies and Partnerships lipca 1994 r. Prawo budowlane (z późniejszymi in Austria, Germany and other countries. (Journal of Laws of 2000, No. 94, Item poprawkami) (Dz.U. 2010 nr 243 poz. 1623). They have specialized training, and can 1037 with amendments). Ustawa z dnia 15 11. This is based on inputs from public and undertake certain judicial or quasi-judicial września 2000 r. Kodeks spółek handlowych private sector contributors to Doing tasks autonomously. Their decisions can be (Dz. U. 2000 Nr 94 poz. 1037) art. 154§1. Business in Poland 2015. subject to appeal. 47. Geoffrey Elkind, “Minimum Capital 12. Toruń (population: 204,299), Białystok 32. This paragraph is based on inputs from Requirements, a Comparative Analysis” (294,921), Katowice (307,233), Lublin private and public contributors to Doing (USAID, 2007). Other relevant studies (347,678), Bydgoszcz (361,254), Szczecin Business in Poland, as well as feedback include J. Armour, “Legal Capital: An (408,913). Data are from the Demographic received during the right-of-reply meetings Outdated Concept?”, European Business Yearbook of Poland (Central Statistical in July 2014. Organization Law Review 7 (2006): 5–27 Office, 2012). 33. Doing Business database. 5; F. Kubler, “A Comparative Approach to 13. Poznań (population: 550,742), Wrocław 34. Regulation of the Ministry of Justice of Capital Maintenance: Germany,” European (631,188), Łódź (718,960), Kraków 28 June 2004 regulating the maximum Business Law Review (2004) 1031–35; J. (758,334), Warsaw (1,715,517). Data are amount of notary fees (Journal of Simon, “A Comparative Approach to Capital from the Demographic Yearbook of Poland Laws of 2004, No. 148 Item 1564 with Maintenance: France,” European Business (Central Statistical Office, 2012). amendments). Rozporządzenie Ministra Law Review (2004); P. Mulbert and M. Birke, 14. Opole, Kielce, Olsztyn and Gorzów Sprawiedliwości z dnia 28 czerwca 2004 “Legal Capital—Is There a Case Against the Wielkopolski. Data are based on the r. w sprawie maksymalnych stawek taksy European Legal Capital Rules?,” European Demographic Yearbook of Poland (Central notarialnej (Dz. 2004, Nr 148 poz. 1564 z późn. Business Organization Review (2002). Statistical Office, 2012). zm.). 48. World Bank, Doing Business 2012: Doing 15. The location of the proposed public utility 35. Law of 13 June 2013 Amending the Business in a More Transparent World connections are agreed on at “coordination laws governing the exercise of certain (Washington, DC: World Bank, 2011). meetings” attended by the applicant, professions, (Journal of Laws of 2013 49. Andre Van Stel, David Storey and Roy entities that manage the public utilities, Item829 została opublikowana ustawa z Thurik, “The Effect of Business Regulations representatives of local governments, dnia 13 czerwca 2013 r. o zmianie ustaw on Nascent and Young Business and other entities that may be affected. regulujących wykonywanie niektórych Entrepreneurship,” Small Business Economics Article 28b of the Act of 5 June 2014 zawodów. 829). Ustawa z dnia 13 czerwca 28, Nos. 2–3 (2007). amending the Surveying and Cartography 2013 r. o zmianie ustaw regulujących 50. The Council of Ministers approved guidelines Act and the Administrative Enforcement wykonywanie niektórych zawodów (Dz. U. for a draft Act amending the Commercial Proceedings Acts (Ustawa z dnia 5 czerwca 2013 poz. 829). Companies Code and other laws on May 20, 2014 r. o zmianie ustawy - Prawo geodezyjne 36. Statistics provided by the Ministry of 2014. i kartograficzne oraz ustawy o postępowaniu Justice of Poland. 51. Doing Business database. egzekucyjnym w administracji) recently 37. In addition to reducing the registration established that the location of the fee, the bill expands the S24 system to proposed public utility connections does registered partnership (spółka jawna) and DEALING WITH not need to be approved at coordination limited partnership (spółka komandytowa), meetings in the case of (a) utility allows online modifications to companies CONSTRUCTION PERMITS connections and (b) utility networks located registered online. Act of 28 November 2014 1. Eurostat Data, Annual detailed enterprise exclusively in the area of the construction amending Code of Commercial Companies statistics for construction (NACE Rev. 2, F). plot. At the time of writing, the coordination and Partnerships and some other acts Accessed in January 2015. http://ec.europa. meeting is still undertaken in the large (Journal of Laws of 2015 Item 4). Ustawa z eu/eurostat. majority of cases. dnia 28 listopada 2014 roku o zmianie ustawy 2. Ibid. 16. Bydgoszcz, Gdańsk, Gorzów Wielkopolski, – Kodeks spółek handlowych oraz niektórych Katowice, Kielce, Łódź, Lublin, Olsztyn, innych ustaw (Dz. U. 2015 poz. 4). 3. OECD, “Construction Industry,” in OECD Opole, Poznań, Rzeszów, Toruń, Warsaw 38. World Bank, Doing Business in Mexico 2014 Journal of Competition Law & Policy 10, No. 1 and Zielona Góra. (Washington, DC: World Bank, 2014). (2010). 17. In Białystok, Kraków, Szczecin and Wrocław 39. Sole proprietorships can register at https:// 4. United Nations Human Settlements this certification is required only for ceidg.mikrofirmy.pl/cgi-bin/WebObjects/ Programme (UN-Habitat), The State of constructions that involve the presence of mceidg.woa European Cities in Transition 2013: Taking full-time workers. 40. U.K. Companies House, Companies Register Stock After 20 Years of Reform (Nairobi: UN- 18. The Building Law stipulates that City Halls Activities 2012–13 (2013). https://www.gov. Habitat, 2013). are fined PLN500 (EUR117) for each day of uk/government/organisations/companies- 5. Research and Markets, Industrial delay in issuing a building permit. A request house. Construction Sector in Poland 2014: for additional documents or explanations 41. World Bank, Doing Business 2015: Going Development Forecasts 2014-2019 (Dublin: suspends the proceeding of the application Beyond Efficiency (Washington, DC: World Research and Markets, 2014). until these documents and explanations Bank, 2014). 6. Coface, Poland Construction Sector are delivered. Once the City Hall approves a 42. World Bank Group, Business Registration (Coface, 2015). building permit request, it takes 14 days for Reform Case Study: Norway (Washington, 7. Eurostat Data, Annual detailed enterprise the administrative decision to become legal. DC: Investment Climate Department, World statistics for construction (NACE Rev. 2, F). During these 14 days, interested parties Bank Group, 2011). Accessed in January 2015. http://ec.europa. (such as neighbors) can appeal the decision. 43. World Bank, Doing Business in Italy 2013: eu/eurostat. 19. For complex structures, the County Building Smarter Regulations for Small and Medium- 8. KPMG, “Polish Construction Study” Inspectorate might perform random (2013). http://www.kpmg.com/pl/en/ inspections of the construction site. 56 DOING BUSINESS IN POLAND 2015 20. Article 14.3 of the Building Law specifies the 3. World Bank, Doing Business 2012: Doing 15. ALDE seminar document, European qualifications required for the site manager, Business in a More Transparent World Property Law Rights and Wrongs (European and Chapter 10 defines and regulates (Washington, DC: World Bank Group, 2011). Land Registry Association [ELRA], 2011). professional liability in the Building Sector. 4. World Bank, Doing Business 2015: Going 16. Regulation of the Ministry of Regional 21. Opole is the second-least populated of the Beyond Efficiency (Washington, DC: World Development and Construction of 29 benchmarked cities, whereas Łódź is the Bank Group, 2014). March 2001 concerning the Cadastre third-most populated. 5. UN-Habitat, Tools to Support Transparency - Rozporządzenie Ministra Rozwoju 22. The number of applications for building in Land Administration (Nairobi: UN- Regionalnego i Budownictwa z dnia 29 permits received in Olsztyn and Gorzów Habitat, 2013). Title refers to the formal Marca 2001r w sprawie ewidencji gruntów Wielkopolski in the period from June 1, legal document serving as evidence of i budynków(Dz.U. 2001 nr 38 poz. 454) - 2013, to June 30, 2014, was 816 and 619, ownership. This document can take a Art.49.1. respectively. In the same period, 3,874 range of forms. 17. The Cadastre is generally maintained by applications were submitted in Wrocław 6. Sebastian Galiani and Ernesto the starosta (mayor) of each powiat (Polish and 4,026 in Łódź. Source: General Office of Shargrodsky, “Property Rights for the county). However, the cities considered Building Control. Poor: Effects of Land Titling,” working for this study have so called “powiat 23. Regulation of the Minister of Infrastructure paper 7 (revised) (St. Louis: Ronald Coase rights,” meaning that the Cadastre is also of 23 September 2003 on detailed Institute, 2009). maintained by the municipality. requirements of road traffic management 7. World Bank, Doing Business 2015: Going 18. In the simple case studied by Doing and exercising supervision of this regulation Beyond Efficiency (Washington, DC: World Business, no zoning information should - Rozporządzenie Ministra Infrastruktury Bank Group, 2014). be necessary, because the property is z dnia 23 września 2003 r. w sprawie 8. Stijn Claessens and Luc Laeven, “Financial already built and duly registered. However, szczegółowych warunków zarządzania ruchem Development, Property Rights, and providing information on zoning in one na drogach oraz wykonywania nadzoru nad Growth,” in Journal of Finance, American form or another is still a requirement in tym zarządzaniem (Dz.U. 2003 nr 177 poz. Finance Association (2003). many Polish cities. 1729). 9. Doing Business database, “Registering 19. The website of the Land and Mortgage 24. Gorzów Wielkopolski, Kraków, Łódź, Lublin, Property: Why it matters.” http://www. Registry database is accessible at https:// Olsztyn, Opole, Rzeszów and Warsaw. doingbusiness.org/data/exploretopics/ ekw.ms.gov.pl and the website of the 25. Gdańsk, Gorzów Wielkopolski, Łódź, registering-property/why-matters National Court Register (KRS) at https:// Rzeszów, Szczecin, Toruń, Warsaw, Wrocław 10. Anthony Burns, “Land Registration ems.ms.gov.pl and Zielona Góra. to Improve Security, Transparency, 20. Certificate of the property allocation 26. Amendments to the Building Law and Other Governance & Sustainable Resource in the local Spatial Development Plan - Implementing Acts – Ustawa z dnia 20 lutego Management,” in “Comparative Study of Zaświadczenie o przeznaczeniu nieruchomości 2015 r. (Dz.U. 2015 poz. 443). The amendment Land Administration Systems,” World w planie miejscowym zagospodarowania will enter into force on June 28, 2015. Bank Asia Regional Workshop on Land przestrzennego. 27. Act on Access to Public Information - Policy and Administration working paper 21. Obtaining an extract from the Cadastre Ustawa z dnia 6 września 2001 r. o dostępie (Washington, DC: World Bank Group, takes two days in Białystok, Gorzów do informacji publicznej (Dz.U. 2001 nr 112 poz. 2002). Wielkopolski, Kraków, Łódź, Olsztyn, 1198). 11. European Parliament, Report on the role Rzeszów and Toruń. 28. Kraków: http://www.bip.Krakow.pl/?dok_id of property rights, property ownership 22. Obtaining an extract from the Cadastre =3276&sub=procedura&proc=AU-4. and wealth creation in eradicating poverty takes seven days in Gdańsk, Katowice, Wrocław: http://iWrocław.pl/wps/portal/ and fostering sustainable development Kielce, Lublin, Warsaw and Zielona Góra. bip?WCM_GLOBAL_CONTEXT=/bip_pl/ in developing countries (2014). See also 23. Referendarzs are court officers who can bip/umw/sprawy/procedury/pozwolenie_ Tony Burns, Land Administration Reform: be compared to Rechtspfleger or similar na_budowe_i_zatwierdzenie_projektu_ Indicators of Success and Future Challenges, professionals in Germany, Austria, and budowlanego. Agriculture and Rural Development other countries. They have specialized 29. A geographic information system (GIS) is Discussion Paper 37 (Washington, DC: training, and can undertake certain judicial a computer system for capturing, storing, World Bank Group, 2007). or quasi-judicial tasks autonomously. Their checking, and displaying data related to the 12. Act of 6 July 1982, on Land and Mortgage decisions are subject to appeal. surface of Earth. - Ustawa z dnia 6 lipca 1982 r. o księgach 24. The Act of 16 November 2006, on stamp 30. World Bank, Investment Climate wieczystych i hipotece (Dz.U. 1982 nr 19 poz. duty - Ustawa z dnia 16 listopada 2006 r. Department. Good Practices for Construction 147). o opłacie skarbowej (Dz.U. 2006 nr 225 poz. Regulation and Enforcement Reform 13. Regulation of the Minister of Justice of 1635). Guidelines for Reformers (Washington, DC: 17 September 2001, on the functioning 25. The Act of 5 of June 2014, which amends World Bank Group, 2013). of Land and Mortgages registries and the surveying and cartography act and the 31. World Bank, “Zoning and Urban Planning. collections of documents - Rozporządzenie administrative enforcement proceedings Understanding the Benefits,” in Doing Ministra Sprawiedliwości z dnia 17 września act - Ustawa z dnia 5 czerwca 2014 r. Business 2015: Going Beyond Efficiency 2001 r. w sprawie prowadzenia ksiąg o zmianie ustawy - Prawo geodezyjne i (Washington, DC: World Bank Group, 2014). wieczystych i zbiorów dokumentów (Dz.U. kartograficzne oraz ustawy o postępowaniu 2001 nr 102 poz. 1122). egzekucyjnym w administracji (Dz. U. 2014 14. Under a deed registration system, the sale poz. 897). REGISTERING PROPERTY takes place when the sale deed is signed by 26. The Act of 28 July 2005, on court fees in the buyer and seller. The deed is recorded civil cases - Ustawa z dnia 28 lipca 2005 r. 1. Klaus Deininger, “Land policies for growth with the property registry for publicity o kosztach sądowych w sprawach cywilnych and poverty reduction,” in Vol. 1 of Land reasons (i.e., to inform third parties). A title (Dz.U. 2005 nr 167 poz. 1398). policies for growth and poverty reduction, search is necessary to determine who is 27. The previous court fee to register a a World Bank policy research report the owner or has rights over a property. property was calculated on the basis of a (Washington, DC: World Bank Group, Under a title registration system, the 1996 law on court fees (Regulation of the 2003). registry determines who the rightful owner Minister of Justice of 17 December 1996, 2. World Bank, World Development Report of the property is and whether anyone else on the cost of entries in civil matters - (New York: Oxford University Press, 1989). has rights over it. Rozporządzenie Ministra Sprawiedliwości z dnia 17 grudnia 1996 r. w sprawie określenia REFERENCES 57 wysokości wpisów w sprawach cywilnych 19. Attorneys can freely negotiate their fees, Dz.U. 1996 nr 154 poz. 753). Appling the fee ENFORCING CONTRACTS but the schedule provides for an indicative schedule of articles 1 and 31, and based fee and is adhered to by the Court when on our case study property value, an 1. “Special Report: Poland A Golden calculating costs of the case. entrepreneur would have paid PLN20,649 Opportunity,” The Economist, June 28 2014. 20. World Bank, Doing Business in Italy 2013: (EUR4,816) in court fees. 2. World Bank, Doing Business 2014: Smarter Regulations for Small and Medium- 28. The Act of 13 June 2013, to change the Understanding Regulations for Small and Size Enterprises (Washington, DC: World laws governing the exercise of certain Medium-Size Enterprises (Washington, DC: Bank Group, 2013). In Turin, the top-ranked professions - Ustawa z dnia 13 czerwca 2013 World Bank, 2013). city, it costs 22.3% of the claim value and in r. o zmianie ustaw regulujących wykonywanie 3. World Bank, Doing Business 2013: Smarter Bari, the bottom ranked city, it costs 34.1% niektórych zawodów (Dz.U. 2013 poz. 829). Regulations for Small and Medium-Size of the claim value. 29. Statement of the Minister of Justice of Enterprises (Washington, DC: World Bank, 21. Ministry of Justice Decree of 28 September 20 February 2013, on the publication of 2012). 2002 regulating the attorney fees and the consolidated text of the Regulation of 4. Act of 16 September 2011 amending the the unpaid costs of legal aid granted the Minister of Justice on the maximum Code of Civil Procedure - Ustawa z dnia 16 ex officio incurred by State Treasury- notarial fees - Obwieszczenie Ministra września 2011 r. o zmianie ustawy - Kodeks Rozporządzenie Ministra Sprawiedliwości z Sprawiedliwości z 20 lutego 2013 r. w sprawie postępowania cywilnego oraz niektórych dnia 28 września 2002 r. w sprawie opłat za ogłoszenia jednolitego tekstu rozporządzenia innych ustaw (Dz.U. 2011 nr 233 poz. 1381). czynności adwokackie oraz ponoszenia przez ministra sprawiedliwości w sprawie 5. CEPEJ, “Report on ‘European judicial Skarb Państwa kosztów nieopłaconej pomocy maksymalnych stawek taksy notarialnej systems – Edition 2014 (2012 data): prawnej udzielonej z urzędu (Dz.U. 2002 nr 163 (Dz.U. 2013 poz. 237). efficiency and quality of justice’” (2014), poz. 1348). 30. Calculations based on data provided by the p. 209. http://www.coe.int/t/dghl/ 22. World Bank, The Status of Contract Ministry of Justice, Republic of Poland, and cooperation/cepej/evaluation/2014/ Enforcement in Poland, p. 22. This report the GUS statistical data (http://stat.gov. Rapport_2014_en.pdf uses Doing Business data from seven pl/). 6. Organisation for Economic Co-operation economies; these same economies are used 31. Eric Dubois, Christel Schrurrer and Marco and Development (OECD), “Chapter 1. in figure 6.5. Velicogna, The functioning of judicial Investment Policy,” in Policy Framework 23. CEPEJ, “Report on ‘European judicial systems and the situation of the economy for Investment User’s Toolkit (OECD, 2011). systems – Edition 2014 (2012 data)’” (2014). in the European Union Member States http://www.oecd.org/investment/toolkit/ “These alternative mechanisms have a (European Commission for the Efficiency of policyareas/investmentpolicy/41246110.pdf strong influence on the number of cases Justice and the Council of Europe, 2013). 7. Simon Johnson, John McMillan and which the courts will have to determine, 32. Heike Gramckow and Valerie Nussenblatt, Christopher Woodruff, “Courts and but also on the way in which the dispute “Caseflow Management, Key Principles and Relational Contracts,” in Journal of Law, can be resolved between the parties. A the Systems to Support Them,” Justice & Economics and Organization 18, No. 1 (2002). specific chapter is therefore devoted to this Development working paper series (Legal 8. To the standard 34 steps applicable to all question, before the activity of the courts is Vice Presidency, World Bank Group, 2013). cities, one bonus point is subtracted for analyzed (chapter 9). Thus ADR, depending 33. An amendment of the Civil Procedure the availability of a specialized commercial on the way in which it is conducted, can Code - Ustawa o zmianie ustawy - Kodeks division. improve the efficiency of justice by reducing postępowania cywilnego oraz niektórych 9. For the purposes of this report, the the courts’ workload, as well as improving innych ustaw - from January 15, 2015, competent court in the cities measured is the quality of the response to the citizens was signed into law by the President on the regional court. Please refer to the “About by offering them an opportunity to resolve February 2, 2015. Doing Business and About Doing Business in a dispute and limiting its prejudicial 34. Doing Business database, “Good Practices.” Poland 2015” section. consequences and cost or (and) attenuating 35. Doing Business database. 10. CEPEJ, “Report on ‘European judicial the contentious situation brought before 36. FAO and World Bank cooperative systems – Edition 2012 (2010 data): the court.” Programme, Latin America and the efficiency and quality of justice” (2010). 24. World Bank, Doing Business 2015: Going Caribbean Service, Investment Centre 11. Ibid. Beyond Efficiency (Washington, DC: World Division. 2007. Information Systems and 12. Statistics provided by the Ministry of Bank, 2014). Land Administration. Justice of Poland. 25. Statistics provided by the Ministry of 37. Ibid. 13. Article 207 of the Polish Code of Civil Justice of Poland. 38. Doing Business database. Procedure provides that parties are to 26. Act of 28 July 2005 about court costs in 39. https://e-justice.europa.eu/content_land_ submit statements and pleadings prior civil proceedings (Journal of Laws 2005 registers_in_member_states-109-PT-en. to the first hearing. During the trial, these No 167 Item 1398) – Ustawa z dnia 28 lipca do?clang=en can be produced only with leave of the 2005 roku o kosztach sądowych w sprawach 40. World Bank, Doing Business 2015: Going court and upon the parties explaining the cywilnych (Dz. U. 2005. nr 167 poz. 1398 z Beyond Efficiency (Washington, DC: World circumstances of this late filing. późń. zm.). Bank Group, 2014). 14. For example in Łódź and Gorzów 27. World Bank, Alternative Dispute Resolution 41. Ibid. Wielkopolski contributors reported ongoing Guidelines (Washington, DC: World Bank, 42. Anwar Shah, ed., Public Services problems in the postal service. 2011). Delivery, Public Sector Governance and 15. CEPEJ, “Report on ‘European judicial 28. World Bank, Doing Business 2015. Accountability series (World Bank Group, systems – Edition 2014 (2012 data)’” (2014). 29. CEPEJ, “Report on ‘European judicial 2005). 16. World Bank, The Status of Contract systems – Edition 2014 (2012 data)’” (2014). 43. Nick Thijs, Measure to Improve: Improving Enforcement in Poland (Washington, DC: Poland is fourth after the Czech Republic, Public Sector Public Performance by Using World Bank, 2013). Slovenia and Serbia. Citizen-User Satisfaction Information 17. Debt collectors have a limited number of 30. World Bank, The Status of Contract (EUPAN and EIPA, with the support of the years to collect unpaid debts. After this, the Enforcement in Poland (Washington, DC: Belgian, Hungarian and Polish Presidencies debts are considered “time-barred.” World Bank, 2013). of the EU, 2011). 18 Statistics provided by the Ministry of Justice of Poland Doing Business in Poland 2015 Data notes T he indicators presented and were administered to local experts, analyzed in Doing Business in including lawyers, business consultants, Poland 2015 measure busi- architects, engineers, public officials, ness regulation and the protection magistrates, and other professionals of property rights—and their effect routinely administering or advising on businesses, especially small and on legal and regulatory requirements. medium-size domestic firms. First, the These experts had several rounds of indicators document the complexity interaction with the team, involving of regulation, such as the number of conference calls, written correspon- procedures to start a business or to reg- dence and visits by the team. The data ister a transfer of commercial property. from questionnaires were subjected to Second, they gauge the time and cost numerous rounds of verification, leading to achieve a regulatory goal or comply to revisions or expansions of the infor- with regulation, such as the time and mation collected. cost to enforce a contract. The Doing Business methodology offers This report presents Doing Business several advantages. It is transparent, indicators for 18 cities in Poland. The using factual information about what data for all sets of indicators in Doing laws and regulations say and allow- Business in Poland 2015 are current as ing multiple interactions with local of September 1st, 2014. The data for respondents to clarify potential mis- Warsaw and 188 other economies used interpretations of questions. Having for comparison are based on the indica- representative samples of respondents tors in Doing Business 2015, Going Beyond is not an issue; Doing Business is not Efficiency, the twelfth in a series of a statistical survey, and the texts of annual reports published by the World the relevant laws and regulations are Bank Group.1 collected and answers checked for accuracy. The methodology is inex- pensive and easily replicable, so data can be collected in a large sample of METHODOLOGY economies. Because standard assump- The Doing Business in Poland 2015 data tions are used in the data collection, were collected in a standardized way. comparisons and benchmarks are valid To start, the team customized the Doing across economies. Finally, the data not Business questionnaires for the specific only highlight the extent of specific study in Poland and translated them in regulatory obstacles to business but Polish. The questionnaires use a simple also identify their source and point to business case to ensure comparability what might be reformed. across economies and over time—with assumptions about the legal form of the business, its size, its location and the nature of its operations. Questionnaires 60 DOING BUSINESS IN POLAND 2015 LIMITS TO WHAT IS Economy characteristics MEASURED Gross national income per capita The Doing Business methodology has 4 Doing Business in Poland 2015 reports 2013 income per capita as published limitations that should be considered in the World Bank’s World Development Indicators 2014. Income is calculated when interpreting the data. First, using the Atlas method (current U.S. dollars). For cost indicators expressed the data often focus on a specific as a percentage of income per capita, 2013 gross national income (GNI) in business form—generally a limited li- U.S. dollars is used as the denominator. Poland’s GNI per capita in 2013 = ability company (or its legal equivalent) USD12,960 (PLN40,558). of a specified size—and may not be representative of the regulation on Region and income group other businesses, for example, sole Doing Business uses the World Bank regional and income group classifica- proprietorships. Second, transactions tions, available at http://data.worldbank.org/about/country-classifications. described in a standardized case sce- While the World Bank does not assign regional classifications to high-income nario refer to a specific set of issues economies, regional averages presented in figures and tables in the Doing and may not represent the full set of Business report include economies from all income groups (low, lower middle, issues that a business encounters. upper middle and high income). For the purpose of the report, high-income Third, the measures of time involve OECD economies are assigned the “regional” classification OECD high income. an element of judgment by the expert respondents. When sources indicate different estimates, the time indicators For the indicator of dealing with distance to frontier scores for each of reported in Doing Business represent construction permits, the cost of the component indicators (figure 7.2). the median values of several responses construction is now set at 50 times The distance to frontier measure illus- given under the assumptions of the income per capita (before, the cost trates the distance of an economy to standardized case. was assessed by the Doing Business the “frontier,” which is derived from the respondents). In addition, this indicator most efficient practice or highest score Finally, the methodology assumes that set no longer includes the procedures achieved on each indicator. a business has full information on what for obtaining a landline telephone con- is required and does not waste time nection. For enforcing contracts, the After a study of laws, regulations and when completing procedures. In prac- value of the claim is now set at twice publicly available information on busi- tice, completing a procedure may take the income per capita with a minimum ness entry, a detailed list of procedures longer if the business lacks information of USD5,000. is developed, along with the time and or is unable to follow up promptly. cost to comply with each procedure Alternatively, the business may choose under normal circumstances and the to disregard some burdensome proce- STARTING A BUSINESS paid-in minimum capital requirement. dures. For both reasons the time delays Doing Business records all procedures Subsequently, local incorporation law- reported in Doing Business would differ officially required, or commonly done yers, notaries and government officials from the recollection of entrepreneurs in practice, for an entrepreneur to start complete and verify the data. reported in the World Bank Enterprise up and formally operate an industrial Surveys or other firm-level surveys. or commercial business, as well as the Information is also collected on the time and cost to complete these proce- sequence in which procedures are to dures and the paid-in minimum capital be completed and whether procedures requirement (figure 7.1). These proce- may be carried out simultaneously. It is CHANGES IN WHAT IS dures include obtaining all necessary assumed that any required information MEASURED licenses and permits and completing is readily available and that the entre- As part of a 2-year update in method- any required notifications, verifications preneur will pay no bribes. If answers by ology, Doing Business 2015 incorporated or inscriptions for the company and local experts differ, inquiries continue important changes that are reflected employees with relevant authorities. until the data are reconciled. in Doing Business in Poland 2015. All The ranking of economies on the ease topic-level rankings are now computed of starting a business is determined To make the data comparable across on the basis of distance to frontier (see by sorting their distance to frontier economies, several assumptions about the section About Doing Business and scores for starting a business. These the business and the procedures are Doing Business in Poland 2015). scores are the simple average of the used. DATA NOTES 61 Assumptions about the FIGURE 7.1 What are the time, cost, paid-in minimum capital and number of business procedures to get a local limited liability company up and running? The business: ƒƒ Is a limited liability company (or its Cost (% of income per capita) legal equivalent). If there is more than one type of limited liability Formal operation company in the economy, the lim- ited liability form most common Paid-in $ Number of minimum procedures among domestic firms is chosen. capital Information on the most common form is obtained from incorporation lawyers or the statistical office. ƒƒ Operates in the selected city. Entrepreneur Time ƒƒ Is 100% domestically owned and has Preregistration Registration, Postregistration (days) 5 owners, none of whom is a legal incorporation entity. ƒƒ Has start-up capital of 10 times income per capita, paid in cash. same office several times for different the majority of companies, and avoiding ƒƒ Performs general industrial or sequential procedures, each is counted them causes substantial delays. commercial activities, such as the separately. The founders are assumed production or sale to the public of to complete all procedures themselves, Only procedures required of all busi- products or services. The business without middlemen, facilitators, ac- nesses are covered. Industry-specific does not perform foreign trade ac- countants or lawyers, unless the use of procedures are excluded. For example, tivities and does not handle products such a third party is mandated by law procedures to comply with environmen- subject to a special tax regime, for or solicited by the majority of entrepre- tal regulations are included only when example, liquor or tobacco. It is not neurs. If the services of professionals are they apply to all businesses conducting using heavily polluting production required, procedures conducted by such general commercial or industrial activi- processes. professionals on behalf of the company ties. Procedures that the company un- ƒƒ Leases the commercial plant or of- are counted separately. Each electronic dergoes to connect to electricity, water, fices and is not a proprietor of real procedure is counted separately. If 2 gas and waste disposal services are not estate. procedures can be completed through included. ƒƒ Does not qualify for investment the same website but require separate incentives or any special benefits. filings, they are counted as 2 separate Time ƒƒ Has at least 10 and up to 50 procedures. Time is recorded in calendar days. The employees 1 month after the com- measure captures the median duration mencement of operations, all of Both pre- and postincorporation pro- that incorporation lawyers indicate is them domestic nationals. cedures that are officially required for necessary in practice to complete a ƒƒ Has a turnover of at least 100 times an entrepreneur to formally operate a procedure with minimum follow-up with income per capita. business are recorded (table 7.1). government agencies and no extra pay- ƒƒ Has a company deed 10 pages long. ments. It is assumed that the minimum Procedures required for official corre- time required for each procedure is 1 Procedures spondence or transactions with public day, except for procedures that can be A procedure is defined as any interac- agencies are also included. For example, fully completed online, for which the tion of the company founders with ex- if a company seal or stamp is required time required is recorded as half a day. ternal parties (for example, government on official documents, such as tax dec- Although procedures may take place si- agencies, lawyers, auditors or notaries). larations, obtaining the seal or stamp is multaneously, they cannot start on the Interactions between company found- counted. Similarly, if a company must same day (that is, simultaneous proce- ers or company officers and employ- open a bank account before registering dures start on consecutive days), again ees are not counted as procedures. for sales tax or value added tax, this with the exception of procedures that Procedures that must be completed in transaction is included as a procedure. can be fully completed online. A proce- the same building but in different offices Shortcuts are counted only if they fulfill 4 dure is considered completed once the or at different counters are counted criteria: they are legal, they are available company has received the final incorpo- separately. If founders have to visit the to the general public, they are used by ration document, such as the company 62 DOING BUSINESS IN POLAND 2015 capital requirement was 10,000 Turkish TABLE 7.1 What do the starting FIGURE 7.2 Starting a business: liras, of which one-fourth needed to be a business indicators measure? getting a local limited liability company up and running paid before registration. The paid-in Procedures to legally start and operate a minimum capital recorded for Turkey is company (number) Rankings are based on distance to frontier scores for 4 indicators therefore 2,500 Turkish liras, or 12.14% Preregistration (for example, name verification or reservation, notarization) of income per capita. Preregistration, Registration in the selected city registration and As % of income postregistration per capita, no The data details on starting a business can Postregistration (for example, social security (in calendar days) bribes included registration, company seal) be found for each economy at http://www Time required to complete each procedure .doingbusiness.org. This methodology was (calendar days) developed by Djankov and others (2002) 25% 25% Does not include time spent gathering Time Cost and is adopted here with minor changes. information 25% 25% Each procedure starts on a separate day Procedures Paid-in (2 procedures cannot start on the same day)— minimum capital though procedures that can be fully completed online are an exception to this rule DEALING WITH Procedure considered completed once final Procedures are Funds deposited in a CONSTRUCTION PERMITS completed when bank or with a notary incorporation document is received final document before registration, as % Doing Business records all procedures re- is received of income per capita No prior contact with officials quired for a business in the construction Cost required to complete each procedure industry to build a warehouse (figure 7.3). (% of income per capita) These procedures include obtaining and Official costs only, no bribes required by law. Although value added submitting all relevant project-specific No professional fees unless services required by tax registration can be counted as a documents (for example, building plans, law site maps and certificates of urban- separate procedure, value added tax is Paid-in minimum capital (% of income per not part of the incorporation cost. The ism) to the authorities; hiring external capita) company law, the commercial code, third-party supervisors, engineers or Funds deposited in a bank or with a notary before registration (or within 3 months) and specific regulations and fee sched- inspectors (if necessary); obtaining all ules are used as sources for calculating necessary clearances, licenses, permits costs. In the absence of fee schedules, a and certificates; submitting all required government officer’s estimate is taken notifications; and requesting and registration certificate or tax number. If as an official source. In the absence receiving all necessary inspections (un- a procedure can be accelerated for an of a government officer’s estimate, less completed by a private, third-party additional cost, the fastest procedure is estimates by incorporation lawyers are inspector). Doing Business also records chosen if that option is more beneficial used. If several incorporation lawyers procedures for obtaining connections to the economy’s ranking. It is assumed provide different estimates, the median for water and sewerage. Procedures that the entrepreneur does not waste reported value is applied. In all cases necessary to register the warehouse time and commits to completing each the cost excludes bribes. so that it can be used as collateral or remaining procedure without delay. The transferred to another entity are also time that the entrepreneur spends on Paid-in minimum capital counted. The questionnaire divides the gathering information is ignored. It is The paid-in minimum capital require- process of building a warehouse into assumed that the entrepreneur is aware ment reflects the amount that the en- distinct procedures and solicits data for of all entry requirements and their se- trepreneur needs to deposit in a bank or calculating the time and cost to com- quence from the beginning but has had with a notary before registration and up plete each procedure. The ranking of no prior contact with any of the officials. to 3 months following incorporation and economies on the ease of dealing with is recorded as a percentage of the econ- construction permits is determined by Cost omy’s income per capita. The amount sorting their distance to frontier scores Cost is recorded as a percentage of is typically specified in the commercial for dealing with construction permits. the economy’s income per capita. It in- code or the company law. Many econo- These scores are the simple average of cludes all official fees and fees for legal mies require minimum capital but allow the distance to frontier scores for each or professional services if such services businesses to pay only a part of it before of the component indicators (figure 7.4). are required by law. Fees for purchas- registration, with the rest to be paid af- ing and legalizing company books ter the first year of operation. In Turkey Information is collected from experts are included if these transactions are in June 2014, for example, the minimum in construction licensing, including DATA NOTES 63 FIGURE 7.3 What are the time, cost and number of procedures to comply with FIGURE 7.4 Dealing with construction formalities to build a warehouse? permits: building a warehouse Cost Rankings are based on distance to (% of warehouse value) frontier scores for 3 indicators Days to comply As % of Completed with formalities warehouse warehouse to build a value, no warehouse bribes included Number of procedures 33.3% 33.3% Time Cost A business in the 33.3% construction Procedures industry Time Preconstruction Construction Postconstruction (days) and utilities Procedures are completed when final document is received; construction permits, inspections and utility connections included architects, civil engineers, construction construction workers and third- lawyers, construction firms, utility ser- person liability). vice providers and public officials who ƒƒ Owns the land on which the ware- deal with building regulations, including house will be built. ƒƒ Will have complete architectural approvals, permit issuance and inspec- and technical plans prepared by a tions. To make the data comparable Assumptions about the licensed architect. If preparation across economies, several assumptions warehouse of the plans requires such steps as about the business, the warehouse proj- The warehouse: obtaining further documentation or ect and the utility connections are used. ƒƒ Will be used for general storage getting prior approvals from exter- activities, such as storage of books nal agencies, these are counted as Assumptions about the or stationery. The warehouse will procedures. construction company not be used for any goods requiring ƒƒ Will include all technical equipment The business (BuildCo): special conditions, such as food, required to be fully operational. ƒƒ Is a limited liability company. chemicals or pharmaceuticals. ƒƒ Will take 30 weeks to construct (ex- ƒƒ Operates in the selected city. ƒƒ Will have 2 stories, both above cluding all delays due to administra- ƒƒ Is 100% domestically and privately ground, with a total constructed tive and regulatory requirements). owned. area of 1,300.6 square meters ƒƒ Has 5 owners, none of whom is a (14,000 square feet). Each floor will Assumptions about the utility legal entity. be 3 meters (9 feet, 10 inches) high. connections ƒƒ Is fully licensed and insured to carry ƒƒ Will have road access and be lo- The water and sewerage connections: out construction projects, such as cated in the periurban area of the ƒƒ Will be 150 meters (492 feet) from building warehouses. selected city (that is, on the fringes the existing water source and sewer ƒƒ Has 60 builders and other employ- of the city but still within its official tap. If there is no water delivery ees, all of them nationals with the limits). infrastructure in the economy, a technical expertise and professional ƒƒ Will not be located in a special eco- borehole will be dug. If there is no experience necessary to obtain con- nomic or industrial zone. sewerage infrastructure, a septic struction permits and approvals. ƒƒ Will be located on a land plot of tank in the smallest size available ƒƒ Has at least 1 employee who is a 929 square meters (10,000 square will be installed or built. licensed architect or engineer and feet) that is 100% owned by BuildCo ƒƒ Will not require water for fire pro- registered with the local association and is accurately registered in the tection reasons; a fire extinguishing of architects or engineers. cadastre and land registry. system (dry system) will be used ƒƒ Has paid all taxes and taken out ƒƒ Is valued at 50 times income per instead. If a wet fire protection sys- all necessary insurance applicable capita. tem is required by law, it is assumed to its general business activity (for ƒƒ Will be a new construction (there that the water demand specified example, accidental insurance for was no previous construction on the below also covers the water needed land). for fire protection. 64 DOING BUSINESS IN POLAND 2015 architects and engineers. Interactions times income per capita). Only official TABLE 7.2 What do the dealing between company employees, such as costs are recorded. All the fees associ- with construction permits indicators measure? development of the warehouse plans ated with completing the procedures to and inspections conducted by employ- legally build a warehouse are recorded, Procedures to legally build a warehouse (number) ees, are not counted as procedures. But including those associated with obtain- interactions necessary to obtain any ing land use approvals and precon- Submitting all relevant documents and obtaining all necessary clearances, licenses, permits and plans, drawings or other documents struction design clearances; receiving certificates from external parties (including any inspections before, during and after Submitting all required notifications and documentation required for the archi- construction; obtaining utility connec- receiving all necessary inspections tect to prepare the plans), or to have tions; and registering the warehouse Obtaining utility connections for water and such documents approved or stamped property. Nonrecurring taxes required sewerage by external parties, are counted as pro- for the completion of the warehouse Registering the warehouse after its completion (if required for use as collateral or for transfer of cedures. Procedures that the company project are also recorded. Sales taxes the warehouse) undergoes to connect the warehouse (such as value added tax) or capital Time required to complete each procedure to water and sewerage are included. All gains taxes are not recorded. Nor are (calendar days) procedures that are legally required, or deposits that must be paid up front Does not include time spent gathering that are done in practice by the majority and are later refunded. The building information of companies, to build a warehouse are code, information from local experts, Each procedure starts on a separate day— though procedures that can be fully completed counted, even if they may be avoided in and specific regulations and fee sched- online are an exception to this rule exceptional cases (table 7.2). ules are used as sources for costs. If Procedure considered completed once final several local partners provide different document is received Time estimates, the median reported value is No prior contact with officials Time is recorded in calendar days. The used. Cost required to complete each procedure measure captures the median duration (% of warehouse value) that local experts indicate is necessary The data details on dealing with con- Official costs only, no bribes to complete a procedure in practice. struction permits can be found for each It is assumed that the minimum time economy at http://www.doingbusiness.org. required for each procedure is 1 day, ƒƒ Will have an average water use of except for procedures that can be fully 662 liters (175 gallons) a day and completed online, for which the time an average wastewater flow of 568 required is recorded as half a day. REGISTERING PROPERTY liters (150 gallons) a day. Although procedures may take place Doing Business records the full se- ƒƒ Will have a peak water use of 1,325 simultaneously, they cannot start on quence of procedures necessary for liters (350 gallons) a day and a peak the same day (that is, simultaneous a business (the buyer) to purchase a wastewater flow of 1,136 liters (300 procedures start on consecutive days), property from another business (the gallons) a day. again with the exception of procedures seller) and to transfer the property title ƒƒ Will have a constant level of water that can be fully completed online. If a to the buyer’s name so that the buyer demand and wastewater flow procedure can be accelerated legally can use the property for expanding its throughout the year. for an additional cost and the acceler- business, use the property as collateral ƒƒ Will be 1 inch in diameter for the wa- ated procedure is used by the majority in taking new loans or, if necessary, ter connection and 4 inches in diam- of companies, the fastest procedure is sell the property to another business. eter for the sewerage connection. chosen. It is assumed that BuildCo does The process starts with obtaining the not waste time and commits to com- necessary documents, such as a copy Procedures pleting each remaining procedure with- of the seller’s title if necessary, and A procedure is any interaction of the out delay. The time that BuildCo spends conducting due diligence if required. company’s employees or managers, on gathering information is not taken The transaction is considered complete or any party acting on behalf of the into account. It is assumed that BuildCo when it is opposable to third par- company, with external parties, includ- is aware of all building requirements and ties and when the buyer can use the ing government agencies, notaries, their sequence from the beginning. property, use it as collateral for a bank the land registry, the cadastre, utility loan or resell it (figure 7.5). The ranking companies and public inspectors—or Cost of economies on the ease of register- the hiring of private inspectors and Cost is recorded as a percentage of the ing property is determined by sorting technical experts apart from in-house warehouse value (assumed to be 50 their distance to frontier scores for DATA NOTES 65 FIGURE 7.5 What are the time, cost and number of procedures required to transfer FIGURE 7.6 Registering property: property between 2 local companies? transfer of property between 2 local companies Cost Rankings are based on distance to (% of property value) frontier scores for 3 indicators Buyer can use As % of property the property, Days to resell it or use transfer value, no bribes it as collateral property included Number of procedures Land & 2-story warehouse 33.3% 33.3% Time Cost Seller with property registered and no title disputes 33.3% Time Procedures Preregistration Registration Postregistration (days) Steps to check encumbrances, obtain clearance certificates, prepare deed and transfer title so that the property can be registering property. These scores are Assumptions about the occupied, sold or used as collateral the simple average of the distance to property frontier scores for each of the compo- The property: nent indicators (figure 7.6). ƒƒ Has a value of 50 times income per capita. The sale price equals the for residential use, industrial plants, Every procedure required by law or nec- value. waste storage or certain types of essary in practice is included, whether ƒƒ Is fully owned by the seller. agricultural activities, are required. it is the responsibility of the seller or ƒƒ Has no mortgages attached and ƒƒ Has no occupants, and no other the buyer or must be completed by a has been under the same ownership party holds a legal interest in it. third party on their behalf. Local prop- for the past 10 years. erty lawyers, notaries and property ƒƒ Is registered in the land registry or Procedures registries provide information on pro- cadastre, or both, and is free of title A procedure is defined as any interac- cedures as well as the time and cost to disputes. tion of the buyer or the seller, their complete each of them. The registering ƒƒ Is located in a peri-urban com- agents (if an agent is legally or in property indicators do not measure the mercial zone, and no rezoning is practice required) or the property with accessibility of property registration required. external parties, including government systems, the legal security offered by ƒƒ Consists of land and a building. The agencies, inspectors, notaries and law- formal registration, the use of informal land area is 557.4 square meters yers. Interactions between company property registration systems or the (6,000 square feet). A 2-story ware- officers and employees are not con- equity of land policies. house of 929 square meters (10,000 sidered. All procedures that are legally square feet) is located on the land. or in practice required for registering To make the data comparable across The warehouse is 10 years old, is in property are recorded, even if they may economies, several assumptions about good condition and complies with be avoided in exceptional cases (table the parties to the transaction, the all safety standards, building codes 7.3). It is assumed that the buyer fol- property and the procedures are used. and other legal requirements. It has lows the fastest legal option available no heating system. The property of and used by the majority of property Assumptions about the parties land and building will be transferred owners. Although the buyer may use The parties (buyer and seller): in its entirety. lawyers or other professionals where ƒƒ Are limited liability companies. ƒƒ Will not be subject to renovations necessary in the registration process, ƒƒ Are located in the selected city. or additional building following the it is assumed that the buyer does not ƒƒ Are 100% domestically and privately purchase. employ an outside facilitator in the owned. ƒƒ Has no trees, natural water sources, registration process unless legally or in ƒƒ Have 50 employees each, all of natural reserves or historical monu- practice required to do so. whom are nationals. ments of any kind. ƒƒ Perform general commercial activities. ƒƒ Will not be used for special purpos- es, and no special permits, such as 66 DOING BUSINESS IN POLAND 2015 Cost TABLE 7.3 What do the registering FIGURE 7.7 What are the time, cost property indicators measure? Cost is recorded as a percentage of the and number of procedures to resolve a property value, assumed to be equiva- commercial dispute through the courts? Procedures to legally transfer title on immovable property (number) lent to 50 times income per capita. Only official costs required by law are Court Preregistration procedures (for example, checking for liens, notarizing sales agreement, recorded, including fees, transfer taxes, paying property transfer taxes) stamp duties and any other payment to Time Cost Registration procedures in the selected city the property registry, notaries, public Number of procedures Postregistration procedures (for example, filing agencies or lawyers. Other taxes, such title with municipality) as capital gains tax or value added tax, Time required to complete each procedure are excluded from the cost measure. (calendar days) Company A Company B Both costs borne by the buyer and Commercial (seller & (buyer & Does not include time spent gathering dispute those borne by the seller are included. plaintiff) defendant) information If cost estimates differ among sources, Filing & Trial & Enforcement Each procedure starts on a separate day— service judgment though procedures that can be fully completed the median reported value is used. online are an exception to this rule Procedure considered completed once final The data details on registering property document is received can be found for each economy at http:// No prior contact with officials www.doingbusiness.org. Cost required to complete each procedure furniture to Buyer worth 200% of (% of property value) the economy’s income per capita Official costs only, no bribes or USD5,000, whichever is greater. No value added or capital gains taxes included ENFORCING CONTRACTS After Seller delivers the goods to Indicators on enforcing contracts mea- Buyer, Buyer refuses to pay the sure the efficiency of the judicial system contract price, alleging that the Time goods are not of adequate quality. in resolving a commercial dispute. The Time is recorded in calendar days. The data are built by following the step-by- Because they were custom-made, measure captures the median dura- step evolution of a commercial sale dis- Seller is unable to sell them to any- tion that property lawyers, notaries or pute before local courts (figure 7.7). The one else. registry officials indicate is necessary ƒƒ Seller (the plaintiff) sues Buyer (the data are collected through study of the to complete a procedure. It is assumed codes of civil procedure and other court defendant) to recover the amount that the minimum time required for regulations as well as questionnaires under the sales agreement. The each procedure is 1 day, except for completed by local litigation lawyers dispute is brought before the court procedures that can be fully completed and judges. The ranking of economies located in the economy’s largest online, for which the time required is on the ease of enforcing contracts is business city with jurisdiction over recorded as half a day. Although proce- determined by sorting their distance to commercial cases worth 200% of dures may take place simultaneously, frontier scores for enforcing contracts. income per capita or USD5,000, they cannot start on the same day, These scores are the simple average of whichever is greater. again with the exception of procedures ƒƒ At the outset of the dispute, Seller the distance to frontier scores for each that can be fully completed online. It is of the component indicators (figure decides to attach Buyer’s movable assumed that the buyer does not waste 7.8). assets (for example, office equip- time and commits to completing each ment and vehicles) because Seller remaining procedure without delay. If a Assumptions about the case fears that Buyer may hide its assets procedure can be accelerated for an ad- ƒƒ The value of the claim is equal to or otherwise become insolvent. ditional cost, the fastest legal procedure ƒƒ The claim is disputed on the merits 200% of the economy’s income per available and used by the majority of capita or USD5,000, whichever is because of Buyer’s allegation that property owners is chosen. If procedures greater. the quality of the goods was not can be undertaken simultaneously, it is ƒƒ The dispute concerns a lawful adequate. Because the court can- assumed that they are. It is assumed transaction between 2 businesses not decide the case on the basis of that the parties involved are aware of all (Seller and Buyer), both located in documentary evidence or legal title requirements and their sequence from the selected city. Pursuant to a alone, an expert opinion is given on the beginning. Time spent on gathering contract between the businesses, the quality of the goods. If it is stan- information is not considered. Seller sells some custom-made dard practice in the economy for DATA NOTES 67 to file and serve the case), the issu- FIGURE 7.8 Enforcing contracts: TABLE 7.4 What do the enforcing ance of judgment (time for trial and to resolving a commercial dispute through contracts indicators measure? the courts obtain the judgment) and the recovery Procedures to enforce a contract through the of the claim value through a public sale Rankings are based on distance to courts (number) frontier scores for 3 indicators (time for enforcement of the judgment). Steps to file and serve the case Steps for trial and judgment Days to resolve Attorney, court and Cost commercial sale dispute enforcement costs as through the courts % of claim value Steps to enforce the judgment Cost is recorded as a percentage of the Time required to complete procedures claim, assumed to be equivalent to 200% (calendar days) of income per capita or USD5,000, 33.3% 33.3% Time to file and serve the case whichever is greater. Three types of Time Cost Time for trial and to obtain the judgment costs are recorded: court costs, enforce- 33.3% ment costs and average attorney fees. Procedures Time to enforce the judgment Cost required to complete procedures (% of claim) Court costs include all costs that Seller Average attorney fees (plaintiff) must advance to the court, Steps to file claim, obtain judgment regardless of the final cost borne by and enforce it Court costs Seller. Enforcement costs are all costs Enforcement costs that Seller (plaintiff) must advance to enforce the judgment through a public each party to call its own expert wit- or commonly carried out in practice, sale of Buyer’s movable assets, regard- ness, the parties each call one expert between the parties or between them less of the final cost borne by Seller. witness. If it is standard practice for and the judge or court officer. Other Average attorney fees are the fees that the judge to appoint an independent procedural steps, internal to the court Seller (plaintiff) must advance to a lo- expert, the judge does so. In this case or between the parties and their coun- cal attorney to represent Seller in the the judge does not allow opposing sel, may be counted as well. Procedural standardized case. Bribes are not taken expert testimony. steps include steps to file and serve the into account. ƒƒ Following the expert opinion, the case, steps to assign the case to a judge, judge decides that the goods de- steps for trial and judgment and steps The data details on enforcing contracts can livered by Seller were of adequate necessary to enforce the judgment be found for each economy at http://www quality and that Buyer must pay (table 7.4). .doingbusiness.org. This methodology was the contract price. The judge thus developed by Djankov and others (2003) renders a final judgment that is To indicate overall efficiency, 1 proce- and is adopted here with minor changes. 100% in favor of Seller. dure is subtracted from the total num- ƒƒ Buyer does not appeal the judg- ber for economies that have specialized ment. Seller decides to start enforc- commercial courts or divisions, and NOTES ing the judgment as soon as the 1 procedure for economies that allow electronic filing of the initial complaint. 1. The complete data set can be obtained time allocated by law for appeal from the Doing Business website: www. lapses. Some procedural steps that are part doingbusiness.org ƒƒ Seller takes all required steps for of others are not counted in the total prompt enforcement of the judg- number of procedures. ment. The money is successfully collected through a public sale of Time Buyer’s movable assets (for exam- Time is recorded in calendar days, ple, office equipment and vehicles). counted from the moment the plaintiff decides to file the lawsuit in court Procedures until payment. This includes both the The list of procedural steps compiled days when actions take place and for each economy traces the chronol- the waiting periods in between. The ogy of a commercial dispute before the average duration of 3 different stages relevant court. A procedure is defined of dispute resolution is recorded: the as any interaction, required by law completion of service of process (time Doing Business in Poland 2015 City snapshots 70 DOING BUSINESS IN POLAND 2015 Białystok (Podlaskie) Aggregate rank on 4 indicators 3 Starting a business (rank) 4 Registering property (rank) 1 Distance to frontier score (0-100) 86.79 Distance to frontier score (0-100) 82.62 Procedures (number) 4 Procedures (number) 6 Time (days) 26 Time (days) 18 Cost (% of income per capita) 12.9 Cost (% of property value) 0.35 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 12 Enforcing contracts (rank) 3 Distance to frontier score (0-100) 63.41 Distance to frontier score (0-100) 73.69 Procedure (number) 20 Procedures (number) 33 Time (days) 196 Time (days) 440 Cost (% of warehouse value) 0.16 Cost (% of claim) 13.6 Bydgoszcz (Kujawsko-Pomorskie) Aggregate rank on 4 indicators 1 Starting a business (rank) 9 Registering property (rank) 3 Distance to frontier score (0-100) 85.79 Distance to frontier score (0-100) 82.14 Procedures (number) 4 Procedures (number) 6 Time (days) 30 Time (days) 21 Cost (% of income per capita) 12.9 Cost (% of property value) 0.35 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 1 Enforcing contracts (rank) 6 Distance to frontier score (0-100) 69.84 Distance to frontier score (0-100) 72.69 Procedure (number) 19 Procedures (number) 33 Time (days) 143 Time (days) 474 Cost (% of warehouse value) 0.15 Cost (% of claim) 13.8 Gdańsk (Pomorskie) Aggregate rank on 4 indicators 18 Starting a business (rank) 2 Registering property (rank) 14 Distance to frontier score (0-100) 87.80 Distance to frontier score (0-100) 79.42 Procedures (number) 4 Procedures (number) 6 Time (days) 22 Time (days) 38 Cost (% of income per capita) 12.9 Cost (% of property value) 0.36 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 16 Enforcing contracts (rank) 18 Distance to frontier score (0-100) 61.97 Distance to frontier score (0-100) 63.89 Procedure (number) 22 Procedures (number) 33 Time (days) 182 Time (days) 715 Cost (% of warehouse value) 0.23 Cost (% of claim) 19.7 Gorzów Wielkopolski (Lubuskie) Aggregate rank on 4 indicators 11 Starting a business (rank) 14 Registering property (rank) 11 Distance to frontier score (0-100) 84.53 Distance to frontier score (0-100) 80.02 Procedures (number) 4 Procedures (number) 6 Time (days) 35 Time (days) 35 Cost (% of income per capita) 12.9 Cost (% of property value) 0.30 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 17 Enforcing contracts (rank) 2 Distance to frontier score (0-100) 60.85 Distance to frontier score (0-100) 73.78 Procedure (number) 22 Procedures (number) 33 Time (days) 193 Time (days) 434 Cost (% of warehouse value) 0.26 Cost (% of claim) 13.8 CITY SNAPSHOTS 71 Katowice (Śląskie) Aggregate rank on 4 indicators 12 Starting a business (rank) 9 Registering property (rank) 16 Distance to frontier score (0-100) 85.79 Distance to frontier score (0-100) 79.34 Procedures (number) 4 Procedures (number) 6 Time (days) 30 Time (days) 39 Cost (% of income per capita) 12.9 Cost (% of property value) 0.32 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 11 Enforcing contracts (rank) 13 Distance to frontier score (0-100) 63.43 Distance to frontier score (0-100) 70.49 Procedure (number) 21 Procedures (number) 33 Time (days) 181 Time (days) 519 Cost (% of warehouse value) 0.21 Cost (% of claim) 16.4 Kielce (Świętokrzyskie) Aggregate rank on 4 indicators 15 Starting a business (rank) 16 Registering property (rank) 15 Distance to frontier score (0-100) 84.28 Distance to frontier score (0-100) 79.38 Procedures (number) 4 Procedures (number) 6 Time (days) 36 Time (days) 39 Cost (% of income per capita) 12.9 Cost (% of property value) 0.30 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 13 Enforcing contracts (rank) 11 Distance to frontier score (0-100) 63.06 Distance to frontier score (0-100) 71.11 Procedure (number) 22 Procedures (number) 33 Time (days) 171 Time (days) 529 Cost (% of warehouse value) 0.21 Cost (% of claim) 14.0 Kraków (Małopolskie) Aggregate rank on 4 indicators 16 Starting a business (rank) 7 Registering property (rank) 12 Distance to frontier score (0-100) 86.04 Distance to frontier score (0-100) 79.54 Procedures (number) 4 Procedures (number) 6 Time (days) 29 Time (days) 38.5 Cost (% of income per capita) 12.9 Cost (% of property value) 0.27 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 18 Enforcing contracts (rank) 9 Distance to frontier score (0-100) 60.74 Distance to frontier score (0-100) 71.44 Procedure (number) 21 Procedures (number) 33 Time (days) 209 Time (days) 498 Cost (% of warehouse value) 0.21 Cost (% of claim) 15.4 Łódź (Łódzkie) Aggregate rank on 4 indicators 9 Starting a business (rank) 9 Registering property (rank) 8 Distance to frontier score (0-100) 85.79 Distance to frontier score (0-100) 80.66 Procedures (number) 4 Procedures (number) 6 Time (days) 30 Time (days) 31 Cost (% of income per capita) 12.9 Cost (% of property value) 0.30 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 5 Enforcing contracts (rank) 14 Distance to frontier score (0-100) 66.35 Distance to frontier score (0-100) 68.98 Procedure (number) 20 Procedures (number) 33 Time (days) 164 Time (days) 599 Cost (% of warehouse value) 0.24 Cost (% of claim) 14.6 72 DOING BUSINESS IN POLAND 2015 Lublin (Lubelskie) Aggregate rank on 4 indicators 14 Starting a business (rank) 7 Registering property (rank) 17 Distance to frontier score (0-100) 86.04 Distance to frontier score (0-100) 78.39 Procedures (number) 4 Procedures (number) 6 Time (days) 29 Time (days) 45 Cost (% of income per capita) 12.9 Cost (% of property value) 0.32 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 8 Enforcing contracts (rank) 15 Distance to frontier score (0-100) 65.92 Distance to frontier score (0-100) 68.67 Procedure (number) 21 Procedures (number) 33 Time (days) 155 Time (days) 595 Cost (% of warehouse value) 0.21 Cost (% of claim) 15.7 Olsztyn (Warmińsko-Mazurskie) Aggregate rank on 4 indicators 2 Starting a business (rank) 2 Registering property (rank) 5 Distance to frontier score (0-100) 87.80 Distance to frontier score (0-100) 81.02 Procedures (number) 4 Procedures (number) 6 Time (days) 22 Time (days) 28 Cost (% of income per capita) 12.9 Cost (% of property value) 0.35 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 9 Enforcing contracts (rank) 1 Distance to frontier score (0-100) 64.65 Distance to frontier score (0-100) 76.12 Procedure (number) 22 Procedures (number) 33 Time (days) 154 Time (days) 328 Cost (% of warehouse value) 0.23 Cost (% of claim) 15.3 Opole (Opolskie) Aggregate rank on 4 indicators 5 Starting a business (rank) 4 Registering property (rank) 13 Distance to frontier score (0-100) 86.79 Distance to frontier score (0-100) 79.43 Procedures (number) 4 Procedures (number) 6 Time (days) 26 Time (days) 38 Cost (% of income per capita) 12.9 Cost (% of property value) 0.35 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 6 Enforcing contracts (rank) 4 Distance to frontier score (0-100) 66.31 Distance to frontier score (0-100) 73.05 Procedure (number) 22 Procedures (number) 33 Time (days) 137 Time (days) 425 Cost (% of warehouse value) 0.21 Cost (% of claim) 16.4 Poznań (Wielkopolskie) Aggregate rank on 4 indicators 6 Starting a business (rank) 1 Registering property (rank) 4 Distance to frontier score (0-100) 89.13 Distance to frontier score (0-100) 81.49 Procedures (number) 6 Procedures (number) 6 Time (days) 8 Time (days) 26 Cost (% of income per capita) 6.9 Cost (% of property value) 0.28 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 15 Enforcing contracts (rank) 7 Distance to frontier score (0-100) 62.31 Distance to frontier score (0-100) 71.64 Procedure (number) 20 Procedures (number) 33 Time (days) 206 Time (days) 485 Cost (% of warehouse value) 0.24 Cost (% of claim) 15.8 CITY SNAPSHOTS 73 Rzeszów (Podkarpackie) Aggregate rank on 4 indicators 7 Starting a business (rank) 17 Registering property (rank) 9 Distance to frontier score (0-100) 84.03 Distance to frontier score (0-100) 80.38 Procedures (number) 4 Procedures (number) 6 Time (days) 37 Time (days) 33 Cost (% of income per capita) 12.9 Cost (% of property value) 0.28 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 2 Enforcing contracts (rank) 8 Distance to frontier score (0-100) 67.27 Distance to frontier score (0-100) 71.57 Procedure (number) 19 Procedures (number) 33 Time (days) 168 Time (days) 515 Cost (% of warehouse value) 0.25 Cost (% of claim) 13.8 Szczecin (Zachodniopomorskie) Aggregate rank on 4 indicators 10 Starting a business (rank) 18 Registering property (rank) 6 Distance to frontier score (0-100) 82.77 Distance to frontier score (0-100) 80.82 Procedures (number) 4 Procedures (number) 6 Time (days) 42 Time (days) 30 Cost (% of income per capita) 12.9 Cost (% of property value) 0.30 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 7 Enforcing contracts (rank) 12 Distance to frontier score (0-100) 65.98 Distance to frontier score (0-100) 71.08 Procedure (number) 19 Procedures (number) 33 Time (days) 182 Time (days) 493 Cost (% of warehouse value) 0.22 Cost (% of claim) 16.7 Toruń (Kujawsko-Pomorskie) Aggregate rank on 4 indicators 4 Starting a business (rank) 13 Registering property (rank) 7 Distance to frontier score (0-100) 85.54 Distance to frontier score (0-100) 80.78 Procedures (number) 4 Procedures (number) 6 Time (days) 31 Time (days) 30 Cost (% of income per capita) 12.9 Cost (% of property value) 0.32 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 3 Enforcing contracts (rank) 5 Distance to frontier score (0-100) 67.04 Distance to frontier score (0-100) 72.97 Procedure (number) 20 Procedures (number) 33 Time (days) 157 Time (days) 424 Cost (% of warehouse value) 0.22 Cost (% of claim) 16.7 Warsaw (Mazowieckie) Aggregate rank on 4 indicators 17 Starting a business (rank) 9 Registering property (rank) 10 Distance to frontier score (0-100) 85.79 Distance to frontier score (0-100) 80.30 Procedures (number) 4 Procedures (number) 6 Time (days) 30 Time (days) 33 Cost (% of income per capita) 12.9 Cost (% of property value) 0.32 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 14 Enforcing contracts (rank) 17 Distance to frontier score (0-100) 62.97 Distance to frontier score (0-100) 64.83 Procedure (number) 19 Procedures (number) 33 Time (days) 212 Time (days) 685 Cost (% of warehouse value) 0.30 Cost (% of claim) 19.4 74 DOING BUSINESS IN POLAND 2015 Wrocław (Dolnośląskie) Aggregate rank on 4 indicators 13 Starting a business (rank) 6 Registering property (rank) 18 Distance to frontier score (0-100) 86.29 Distance to frontier score (0-100) 77.47 Procedures (number) 4 Procedures (number) 6 Time (days) 28 Time (days) 51 Cost (% of income per capita) 12.9 Cost (% of property value) 0.3 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 4 Enforcing contracts (rank) 16 Distance to frontier score (0-100) 66.65 Distance to frontier score (0-100) 68.62 Procedure (number) 19 Procedures (number) 33 Time (days) 175 Time (days) 546 Cost (% of warehouse value) 0.22 Cost (% of claim) 19.4 Zielona Góra (Lubuskie) Aggregate rank on 4 indicators 8 Starting a business (rank) 14 Registering property (rank) 2 Distance to frontier score (0-100) 84.53 Distance to frontier score (0-100) 82.53 Procedures (number) 4 Procedures (number) 6 Time (days) 35 Time (days) 19 Cost (% of income per capita) 12.9 Cost (% of property value) 0.32 Minimum capital (% of income per capita) 12.3 Dealing with construction permits (rank) 10 Enforcing contracts (rank) 10 Distance to frontier score (0-100) 64.64 Distance to frontier score (0-100) 71.23 Procedure (number) 21 Procedures (number) 33 Time (days) 168 Time (days) 500 Cost (% of warehouse value) 0.23 Cost (% of claim) 15.8 Doing Business in Poland 2015 Indicator snapshots 76 DOING BUSINESS IN POLAND 2015 Starting a business Paid-in minimum Distance to Ease of Cost capital frontier starting a Procedures Time (% of income (% of income score business City, Voivodeship (number) (days) per capita) per capita) (0–100) (rank) Białystok, Podlaskie 4 26 12.94 12.30 86.79 4 Bydgoszcz, Kujawsko-Pomorskie 4 30 12.94 12.30 85.79 9 Gdańsk, Pomorskie 4 22 12.94 12.30 87.80 2 Gorzów Wielkopolski, Lubuskie 4 35 12.94 12.30 84.53 14 Katowice, Śląskie 4 30 12.94 12.30 85.79 9 Kielce, Świętokrzyskie 4 36 12.94 12.30 84.28 16 Kraków, Małopolskie 4 29 12.94 12.30 86.04 7 Łódź, Łódzkie 4 30 12.94 12.30 85.79 9 Lublin, Lubelskie 4 29 12.94 12.30 86.04 7 Olsztyn, Warmińsko-Mazurskie 4 22 12.94 12.30 87.80 2 Opole, Opolskie 4 26 12.94 12.30 86.79 4 Poznań, Wielkopolskie 6 8 6.92 12.30 89.13 1 Rzeszów, Podkarpackie 4 37 12.94 12.30 84.03 17 Szczecin, Zachodniopomorskie 4 42 12.94 12.30 82.77 18 Toruń, Kujawsko-Pomorskie 4 31 12.94 12.30 85.54 13 Warsaw, Mazowieckie 4 30 12.94 12.30 85.79 9 Wrocław, Dolnośląskie 4 28 12.94 12.30 86.29 6 Zielona Góra, Lubuskie 4 35 12.94 12.30 84.53 14 Dealing with construction permits Ease of Distance to dealing with Cost frontier construction Procedures Time (% of warehouse score permits City, Voivodeship (number) (days) value) (0–100) (rank) Białystok, Podlaskie 20 196 0.16 63.41 12 Bydgoszcz, Kujawsko-Pomorskie 19 143 0.15 69.84 1 Gdańsk, Pomorskie 22 182 0.23 61.97 16 Gorzów Wielkopolski, Lubuskie 22 193 0.26 60.85 17 Katowice, Śląskie 21 181 0.21 63.43 11 Kielce, Świętokrzyskie 22 171 0.21 63.06 13 Kraków, Małopolskie 21 209 0.21 60.74 18 Łódź, Łódzkie 20 164 0.24 66.35 5 Lublin, Lubelskie 21 155 0.21 65.92 8 Olsztyn, Warmińsko-Mazurskie 22 154 0.23 64.65 9 Opole, Opolskie 22 137 0.21 66.31 6 Poznań, Wielkopolskie 20 206 0.24 62.31 15 Rzeszów, Podkarpackie 19 168 0.25 67.27 2 Szczecin, Zachodniopomorskie 19 182 0.22 65.98 7 Toruń, Kujawsko-Pomorskie 20 157 0.22 67.04 3 Warsaw, Mazowieckie 19 212 0.30 62.97 14 Wrocław, Dolnośląskie 19 175 0.22 66.65 4 Zielona Góra, Lubuskie 21 168 0.23 64.64 10 INDICATOR SNAPSHOTS 77 Registering property Distance to Ease of Cost frontier registering Procedures Time (% of property score property City, Voivodeship (number) (days) value) (0–100) (rank) Białystok, Podlaskie 6 18 0.35 82.62 1 Bydgoszcz, Kujawsko-Pomorskie 6 21 0.35 8 2 .1 4 3 Gdańsk, Pomorskie 6 38 0.36 79.42 14 Gorzów Wielkopolski, Lubuskie 6 35 0.30 80.02 11 Katowice, Śląskie 6 39 0.32 79.34 16 Kielce, Świętokrzyskie 6 39 0.30 79.38 15 Kraków, Małopolskie 6 38.5 0.27 79.54 12 Łódź, Łódzkie 6 31 0.30 80.66 8 Lublin, Lubelskie 6 45 0.32 78.39 17 Olsztyn, Warmińsko-Mazurskie 6 28 0.35 81.02 5 Opole, Opolskie 6 38 0.35 79.43 13 Poznań, Wielkopolskie 6 26 0.28 8 1. 49 4 Rzeszów, Podkarpackie 6 33 0.28 80.38 9 Szczecin, Zachodniopomorskie 6 30 0.30 80.82 6 Toruń, Kujawsko-Pomorskie 6 30 0.32 80.78 7 Warsaw, Mazowieckie 6 33 0.32 80.30 10 Wrocław, Dolnośląskie 6 51 0.30 7 7. 4 7 18 Zielona Góra, Lubuskie 6 19 0.32 82.53 2 Enforcing contracts Distance to Ease of frontier enforcing Procedures Time Cost score contracts City, Voivodeship (number) (days) (% of claim) (0–100) (rank) Białystok, Podlaskie 33 440 13.6 73.69 3 Bydgoszcz, Kujawsko-Pomorskie 33 474 13.8 72.69 6 Gdańsk, Pomorskie 33 715 19.7 63.89 18 Gorzów Wielkopolski, Lubuskie 33 434 13.8 7 3 .7 8 2 Katowice, Śląskie 33 519 16.4 70.49 13 Kielce, Świętokrzyskie 33 529 14.0 71.11 11 Kraków, Małopolskie 33 498 15.4 71.44 9 Łódź, Łódzkie 33 599 14.6 68.98 14 Lublin, Lubelskie 33 595 15.7 68.67 15 Olsztyn, Warmińsko-Mazurskie 33 328 15.3 7 6 .1 2 1 Opole, Opolskie 33 425 16.4 73.05 4 Poznań, Wielkopolskie 33 485 15.8 71.64 7 Rzeszów, Podkarpackie 33 515 13.8 71.57 8 Szczecin, Zachodniopomorskie 33 493 16.7 7 1 .0 8 12 Toruń, Kujawsko-Pomorskie 33 424 16.7 72.97 5 Warsaw, Mazowieckie 33 685 19.4 64.83 17 Wrocław, Dolnośląskie 33 546 19.4 68.62 16 Zielona Góra, Lubuskie 33 500 15.8 71.23 10 Doing Business in Poland 2015 List of procedures 80 DOING BUSINESS IN POLAND 2015 c. A statement by all members of the manage- The time recorded includes registration with all LIST OF PROCEDURES ment board that all contributions to the share the agencies mentioned above. STARTING A BUSINESS capital have been fully made by all shareholders Since January 1st, 2012, an online registration (art. 167§1 section 2 of the Code of Commer- system – S24 - has been introduced. At the Białystok, Podlaskie cial Companies and Partnerships) or if the moment, however, this is not used by the majority Standard company legal form: Spółka z ograniczoną appointment of the members of the company’s of limited liability companies. The S24 system odpowiedzialnością authorities is not set forth in the notarized allows entrepreneurs to register their company Minimum capital requirement: PLN 5,000 (EUR company agreement (the articles of association online with the National Court Register (KRS) and 1,166) of the company drawn up in a notarial form), a does not require the articles of association in a document evidencing the appointment of such notarial form. Data as of: September 1st, 2014 authorities, including a specification of their On December 1st, 2014, the Act of 26 June 2014 members (art. 167§1 section 3 of the Code of Procedure 1. Prepare the articles of amending KRS Act and some other acts (Journal Commercial Companies and Partnerships); association in a notarial form of Laws of 2014 Item 1161) entered into force. d. List of shareholders, signed by all members Separate application forms to obtain the statistical Time: 1 day of the management board, specifying the full number and tax identification number, as well as Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount name or the business name of each share- the notification to the social insurance office, no of share capital over PLN 60,000 + PLN 6 cost holder, together with the number and nominal longer need to be submitted and sent physically per page (in our case the articles of association value of shares held by each shareholder (art. to the relevant agencies by the court division of are 10 pages long) + PLN 20 PLN (certified 167§2 of the Code of Commercial Companies KRS. Instead, the statistical number and tax iden- specimen signatures of the members of the man- and Partnerships); tification number are generated and are disclosed agement board) + (the amount of share capital e. Before January 15, 2015: Specimen signatures in the KRS. Additional information required by the - ((Notary fees + 23% VAT) + Court fees of PLN of members of the management board or the tax, statistical, and social insurance office must be 600))*0.5% civil law transactions tax] proxy, made in the presence of the court or submitted post registration to the tax office (form Comments: The fee of the articles of association certified by a notary (art. 167§3 of the Code of NIP-8). The reform also applies to the S24 online in a notarial form cannot exceed PLN 10,000 plus Commercial Companies and Partnerships and system. VAT and civil law transaction tax. Since January art. 19a section 1 of the National Court Register Finally, Act of 28 November 2014, amending the 1st, 2012 an alternative method for establishing a Act); Code of Commercial Companies and Partner- company has been introduced that does not re- f. Before December 1st, 2014 : Application form ships and some other acts, which came into force quire the articles of association in a notarial form. to register with the statistical office to obtain on 15 January 2015, eliminated the requirement However, this requires online registration. REGON number (art. 19b section 1 point 1 of to attach a notarized specimen signatures of the National Court Register Act ); members of the management board or the proxy Procedure 2. Deposit paid-in capital at g. Before December 1st, 2014: Application form made in the presence of a court clerk. the bank to register with the Social Insurance Office (art. 19b section 1 point 2 of the National Court Procedure 4*. Register for VAT at the Time: 1 day Register Act); competent tax office Cost: No cost h. Before December 1st, 2014: Application form Time: 1 day Comments: To open a bank account, a limited to register with tax office (naczelnik urzędu skar- Cost: PLN 170 (stamp duty) liability company must provide the bank with the bowego) to obtain NIP number (art. 19b section articles of association and a REGON (statistical 1 point 3 of the National Court Register Act) ; Comments: As per provision 3, section 1 and 2.1, number) certificate. Since the REGON certificate i. Before December 1st, 2014: A document which of the VAT Act of March 11th, 2004, registration is obtained by the companies after the registration certifies that the company has a right to use is carried out by submitting the application form with the court, most banks either require upfront premises or real estate property where the VAT-R to the relevant tax office (naczelnik urzędu registration and statistical and tax certificates or registered office of the company is located (art. skarbowego). Immediately after the application they can open the bank accounts based solely 19b section 2 of the National Court Register has been submitted and cleared, the company can on the articles of association (in this case, the act). carry out VAT-covered business activities. In the account has passive status only) and give the ac- VAT-R form, the company must provide informa- The competent judge or referendarz at the district count an active status once the company provides tion on (a) its business name and legal form; (b) court reviews the application and, if compliant the registration, statistical and tax certificates. the REGON (statistical number); (c) start date for with all the relevant laws and regulations, registers its business activities; and (d) the address of its the company thus giving it full limited liability Procedure 3. File at the National Court registered office. status. Once the registration of the company Register for company registration, with National Court Register has taken place, the Stamp duty revenues are allocated to the mu- statistical identification number relevant applications are sent by the district court nicipality where the competent branch of the tax (REGON), taxpayer number (NIP), and to all the other agencies involved in the process. office (urząd skarbowy) is located. registration for social insurance at ZUS These agencies are: If the company is planning to conduct future 1. The competent tax office (naczelnik urzędu foreign trade activities within the European Union, Time: 24 days the company must register as an EU VAT tax- skarbowego); Cost: PLN 600 (PLN 500 for registration and PLN payer. The company must submit that application 2. The competent statistical office; 100 for publication) before commencing foreign trade activity within 3. The competent unit of Social Insurance Office, the European Union. However, before registering Comments: According to the Code of Commercial (Zakład Ubezpieczeń Społecznych, or ZUS) Companies and Partnerships of September 15th, as an EU VAT taxpayer, the company must be 2000, (published in the Journal of Laws of 2000, After receiving the relevant documents, the registered as a regular VAT taxpayer. No. 94, Item 1037 with amendments) and the competent tax office processes the application National Court Register Act of August 20th, 1997 and issues the tax identification number (Numer (published in the Journal of Laws of 1997, No. 121, Identyfikacji Podatkowej, or NIP), the competent Item 769 with amendments), the applicant must statistical office issues the statistical identification pay the relevant fees and submit the following number (Rejestr Gospodarki Narodowej, or REGON) documents to the National Court Register (KRS) and the competent unit of Social Insurance Office division at the district court: acknowledges receipt of relevant application form. a. National Court Register form, duly filled; If the applications are incomplete or incorrect, each agency will contact the applicant directly to b. Notarized company agreement (art. 167§1 sec- clarify the situation and then issue the required tion 1 of the Code of Commercial Companies document. and Partnerships); * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 81 STARTING A BUSINESS c. A statement by all members of the manage- The time recorded includes registration with all Bydgoszcz, Kujawsko-Pomorskie ment board that all contributions to the share the agencies mentioned above. capital have been fully made by all shareholders Since January 1st, 2012, an online registration Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- system – S24 - has been introduced. At the odpowiedzialnością cial Companies and Partnerships) or if the moment, however, this is not used by the majority Minimum capital requirement: PLN 5,000 (EUR appointment of the members of the company’s of limited liability companies. The S24 system 1,166) authorities is not set forth in the notarized allows entrepreneurs to register their company Data as of: September 1st, 2014 company agreement (the articles of association online with the National Court Register (KRS) and of the company drawn up in a notarial form), a does not require the articles of association in a Procedure 1. Prepare the articles of document evidencing the appointment of such notarial form. association in a notarial form authorities, including a specification of their On December 1st, 2014, the Act of 26 June 2014 members (art. 167§1 section 3 of the Code of Time: 1 day amending KRS Act and some other acts (Journal Commercial Companies and Partnerships); of Laws of 2014 Item 1161) entered into force. Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members Separate application forms to obtain the statistical of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full number and tax identification number, as well as per page (in our case the articles of association name or the business name of each share- the notification to the social insurance office, no are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal longer need to be submitted and sent physically specimen signatures of the members of the man- value of shares held by each shareholder (art. to the relevant agencies by the court division of agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies KRS. Instead, the statistical number and tax iden- - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); tification number are generated and are disclosed 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures in the KRS. Additional information required by the Comments: The fee of the articles of association of members of the management board or the tax, statistical, and social insurance office must be in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or submitted post registration to the tax office (form VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of NIP-8). The reform also applies to the S24 online 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and system. company has been introduced that does not re- art. 19a section 1 of the National Court Register Finally, Act of 28 November 2014, amending the quire the articles of association in a notarial form. Act); Code of Commercial Companies and Partner- However, this requires online registration. f. Before December 1st, 2014 : Application form ships and some other acts, which came into force to register with the statistical office to obtain on 15 January 2015, eliminated the requirement Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of to attach a notarized specimen signatures of the bank the National Court Register Act ); members of the management board or the proxy Time: 1 day g. Before December 1st, 2014: Application form made in the presence of a court clerk. to register with the Social Insurance Office Cost: No cost Procedure 4*. Register for VAT at the (art. 19b section 1 point 2 of the National Court Comments: To open a bank account, a limited Register Act); competent tax office liability company must provide the bank with the h. Before December 1st, 2014: Application form Time: 1 day articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- number) certificate. Since the REGON certificate Cost: PLN 170 (stamp duty) bowego) to obtain NIP number (art. 19b section is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; Comments: As per provision 3, section 1 and 2.1, with the court, most banks either require upfront of the VAT Act of March 11th, 2004, registration registration and statistical and tax certificates or i. Before December 1st, 2014: A document which certifies that the company has a right to use is carried out by submitting the application form they can open the bank accounts based solely VAT-R to the relevant tax office (naczelnik urzędu on the articles of association (in this case, the premises or real estate property where the registered office of the company is located (art. skarbowego). Immediately after the application account has passive status only) and give the ac- has been submitted and cleared, the company can count an active status once the company provides 19b section 2 of the National Court Register act). carry out VAT-covered business activities. In the the registration, statistical and tax certificates. VAT-R form, the company must provide informa- The competent judge or referendarz at the district tion on (a) its business name and legal form; (b) Procedure 3. File at the National Court court reviews the application and, if compliant the REGON (statistical number); (c) start date for Register for company registration, with all the relevant laws and regulations, registers its business activities; and (d) the address of its the company thus giving it full limited liability statistical identification number registered office. status. Once the registration of the company (REGON), taxpayer number (NIP), and with National Court Register has taken place, the Stamp duty revenues are allocated to the mu- registration for social insurance at ZUS relevant applications are sent by the district court nicipality where the competent branch of the tax Time: 28 days to all the other agencies involved in the process. office (urząd skarbowy) is located. These agencies are: If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN foreign trade activities within the European Union, 100 for publication) 1. The competent tax office (naczelnik urzędu skarbowego); the company must register as an EU VAT tax- Comments: According to the Code of Commercial payer. The company must submit that application 2. The competent statistical office; Companies and Partnerships of September 15th, before commencing foreign trade activity within 2000, (published in the Journal of Laws of 2000, 3. The competent unit of Social Insurance Office, the European Union. However, before registering No. 94, Item 1037 with amendments) and the (Zakład Ubezpieczeń Społecznych, or ZUS) as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 After receiving the relevant documents, the registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, competent tax office processes the application Item 769 with amendments), the applicant must and issues the tax identification number (Numer pay the relevant fees and submit the following Identyfikacji Podatkowej, or NIP), the competent documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. 82 DOING BUSINESS IN POLAND 2015 STARTING A BUSINESS c. A statement by all members of the manage- The time recorded includes registration with all Gdańsk, Pomorskie ment board that all contributions to the share the agencies mentioned above. capital have been fully made by all shareholders Since January 1st, 2012, an online registration Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- system – S24 - has been introduced. At the odpowiedzialnością cial Companies and Partnerships) or if the moment, however, this is not used by the majority Minimum capital requirement: PLN 5,000 (EUR appointment of the members of the company’s of limited liability companies. The S24 system 1,166) authorities is not set forth in the notarized allows entrepreneurs to register their company Data as of: September 1st, 2014 company agreement (the articles of association online with the National Court Register (KRS) and of the company drawn up in a notarial form), a does not require the articles of association in a Procedure 1. Prepare the articles of document evidencing the appointment of such notarial form. association in a notarial form authorities, including a specification of their On December 1st, 2014, the Act of 26 June 2014 members (art. 167§1 section 3 of the Code of Time: 1 day amending KRS Act and some other acts (Journal Commercial Companies and Partnerships); of Laws of 2014 Item 1161) entered into force. Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members Separate application forms to obtain the statistical of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full number and tax identification number, as well as per page (in our case the articles of association name or the business name of each share- the notification to the social insurance office, no are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal longer need to be submitted and sent physically specimen signatures of the members of the man- value of shares held by each shareholder (art. to the relevant agencies by the court division of agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies KRS. Instead, the statistical number and tax iden- - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); tification number are generated and are disclosed 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures in the KRS. Additional information required by the Comments: The fee of the articles of association of members of the management board or the tax, statistical, and social insurance office must be in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or submitted post registration to the tax office (form VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of NIP-8). The reform also applies to the S24 online 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and system. company has been introduced that does not re- art. 19a section 1 of the National Court Register Finally, Act of 28 November 2014, amending the quire the articles of association in a notarial form. Act); Code of Commercial Companies and Partner- However, this requires online registration. f. Before December 1st, 2014 : Application form ships and some other acts, which came into force to register with the statistical office to obtain on 15 January 2015, eliminated the requirement Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of to attach a notarized specimen signatures of the bank the National Court Register Act ); members of the management board or the proxy Time: 1 day g. Before December 1st, 2014: Application form made in the presence of a court clerk. to register with the Social Insurance Office Cost: No cost Procedure 4*. Register for VAT at the (art. 19b section 1 point 2 of the National Court Comments: To open a bank account, a limited Register Act); competent tax office liability company must provide the bank with the h. Before December 1st, 2014: Application form Time: 1 day articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- number) certificate. Since the REGON certificate Cost: PLN 170 (stamp duty) bowego) to obtain NIP number (art. 19b section is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; Comments: As per provision 3, section 1 and 2.1, with the court, most banks either require upfront of the VAT Act of March 11th, 2004, registration registration and statistical and tax certificates or i. Before December 1st, 2014: A document which certifies that the company has a right to use is carried out by submitting the application form they can open the bank accounts based solely VAT-R to the relevant tax office (naczelnik urzędu on the articles of association (in this case, the premises or real estate property where the registered office of the company is located (art. skarbowego). Immediately after the application account has passive status only) and give the ac- has been submitted and cleared, the company can count an active status once the company provides 19b section 2 of the National Court Register act). carry out VAT-covered business activities. In the the registration, statistical and tax certificates. VAT-R form, the company must provide informa- The competent judge or referendarz at the district tion on (a) its business name and legal form; (b) Procedure 3. File at the National Court court reviews the application and, if compliant the REGON (statistical number); (c) start date for Register for company registration, with all the relevant laws and regulations, registers its business activities; and (d) the address of its the company thus giving it full limited liability statistical identification number registered office. status. Once the registration of the company (REGON), taxpayer number (NIP), and with National Court Register has taken place, the Stamp duty revenues are allocated to the mu- registration for social insurance at ZUS relevant applications are sent by the district court nicipality where the competent branch of the tax Time: 20 days to all the other agencies involved in the process. office (urząd skarbowy) is located. These agencies are: If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN foreign trade activities within the European Union, 100 for publication) 1. The competent tax office (naczelnik urzędu skarbowego); the company must register as an EU VAT tax- Comments: According to the Code of Commercial payer. The company must submit that application 2. The competent statistical office; Companies and Partnerships of September 15th, before commencing foreign trade activity within 2000, (published in the Journal of Laws of 2000, 3. The competent unit of Social Insurance Office, the European Union. However, before registering No. 94, Item 1037 with amendments) and the (Zakład Ubezpieczeń Społecznych, or ZUS) as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 After receiving the relevant documents, the registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, competent tax office processes the application Item 769 with amendments), the applicant must and issues the tax identification number (Numer pay the relevant fees and submit the following Identyfikacji Podatkowej, or NIP), the competent documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 83 STARTING A BUSINESS c. A statement by all members of the manage- The time recorded includes registration with all Gorzów Wielkopolski, Lubuskie ment board that all contributions to the share the agencies mentioned above. capital have been fully made by all shareholders Since January 1st, 2012, an online registration Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- system – S24 - has been introduced. At the odpowiedzialnością cial Companies and Partnerships) or if the moment, however, this is not used by the majority Minimum capital requirement: PLN 5,000 (EUR appointment of the members of the company’s of limited liability companies. The S24 system 1,166) authorities is not set forth in the notarized allows entrepreneurs to register their company Data as of: September 1st, 2014 company agreement (the articles of association online with the National Court Register (KRS) and of the company drawn up in a notarial form), a does not require the articles of association in a Procedure 1. Prepare the articles of document evidencing the appointment of such notarial form. association in a notarial form authorities, including a specification of their On December 1st, 2014, the Act of 26 June 2014 members (art. 167§1 section 3 of the Code of Time: 1 day amending KRS Act and some other acts (Journal Commercial Companies and Partnerships); of Laws of 2014 Item 1161) entered into force. Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members Separate application forms to obtain the statistical of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full number and tax identification number, as well as per page (in our case the articles of association name or the business name of each share- the notification to the social insurance office, no are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal longer need to be submitted and sent physically specimen signatures of the members of the man- value of shares held by each shareholder (art. to the relevant agencies by the court division of agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies KRS. Instead, the statistical number and tax iden- - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); tification number are generated and are disclosed 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures in the KRS. Additional information required by the Comments: The fee of the articles of association of members of the management board or the tax, statistical, and social insurance office must be in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or submitted post registration to the tax office (form VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of NIP-8). The reform also applies to the S24 online 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and system. company has been introduced that does not re- art. 19a section 1 of the National Court Register Finally, Act of 28 November 2014, amending the quire the articles of association in a notarial form. Act); Code of Commercial Companies and Partner- However, this requires online registration. f. Before December 1st, 2014 : Application form ships and some other acts, which came into force to register with the statistical office to obtain on 15 January 2015, eliminated the requirement Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of to attach a notarized specimen signatures of the bank the National Court Register Act); members of the management board or the proxy Time: 1 day g. Before December 1st, 2014: Application form made in the presence of a court clerk. to register with the Social Insurance Office Cost: No cost Procedure 4*. Register for VAT at the (art. 19b section 1 point 2 of the National Court Comments: To open a bank account, a limited Register Act); competent tax office liability company must provide the bank with the h. Before December 1st, 2014: Application form Time: 1 day articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- number) certificate. Since the REGON certificate Cost: PLN 170 (stamp duty) bowego) to obtain NIP number (art. 19b section is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; Comments: As per provision 3, section 1 and 2.1, with the court, most banks either require upfront of the VAT Act of March 11th, 2004, registration registration and statistical and tax certificates or i. Before December 1st, 2014: A document which certifies that the company has a right to use is carried out by submitting the application form they can open the bank accounts based solely VAT-R to the relevant tax office (naczelnik urzędu on the articles of association (in this case, the premises or real estate property where the registered office of the company is located (art. skarbowego). Immediately after the application account has passive status only) and give the ac- has been submitted and cleared, the company can count an active status once the company provides 19b section 2 of the National Court Register act). carry out VAT-covered business activities. In the the registration, statistical and tax certificates. VAT-R form, the company must provide informa- The competent judge or referendarz at the district tion on (a) its business name and legal form; (b) Procedure 3. File at the National Court court reviews the application and, if compliant the REGON (statistical number); (c) start date for Register for company registration, with all the relevant laws and regulations, registers its business activities; and (d) the address of its the company thus giving it full limited liability statistical identification number registered office. status. Once the registration of the company (REGON), taxpayer number (NIP), and with National Court Register has taken place, the Stamp duty revenues are allocated to the mu- registration for social insurance at ZUS relevant applications are sent by the district court nicipality where the competent branch of the tax Time: 33 days to all the other agencies involved in the process. office (urząd skarbowy) is located. These agencies are: If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN foreign trade activities within the European Union, 100 for publication) 1. The competent tax office (naczelnik urzędu skarbowego); the company must register as an EU VAT tax- Comments: According to the Code of Commercial payer. The company must submit that application 2. The competent statistical office; Companies and Partnerships of September 15th, before commencing foreign trade activity within 2000, (published in the Journal of Laws of 2000, 3. The competent unit of Social Insurance Office, the European Union. However, before registering No. 94, Item 1037 with amendments) and the (Zakład Ubezpieczeń Społecznych, or ZUS) as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 After receiving the relevant documents, the registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, competent tax office processes the application Item 769 with amendments), the applicant must and issues the tax identification number (Numer pay the relevant fees and submit the following Identyfikacji Podatkowej, or NIP), the competent documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. 84 DOING BUSINESS IN POLAND 2015 STARTING A BUSINESS c. A statement by all members of the manage- The time recorded includes registration with all Katowice, Śląskie ment board that all contributions to the share the agencies mentioned above. capital have been fully made by all shareholders Since January 1st, 2012, an online registration Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- system – S24 - has been introduced. At the odpowiedzialnością cial Companies and Partnerships) or if the moment, however, this is not used by the majority Minimum capital requirement: PLN 5,000 (EUR appointment of the members of the company’s of limited liability companies. The S24 system 1,166) authorities is not set forth in the notarized allows entrepreneurs to register their company Data as of: September 1st, 2014 company agreement (the articles of association online with the National Court Register (KRS) and of the company drawn up in a notarial form), a does not require the articles of association in a Procedure 1. Prepare the articles of document evidencing the appointment of such notarial form. association in a notarial form authorities, including a specification of their On December 1st, 2014, the Act of 26 June 2014 members (art. 167§1 section 3 of the Code of Time: 1 day amending KRS Act and some other acts (Journal Commercial Companies and Partnerships); of Laws of 2014 Item 1161) entered into force. Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members Separate application forms to obtain the statistical of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full number and tax identification number, as well as per page (in our case the articles of association name or the business name of each share- the notification to the social insurance office, no are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal longer need to be submitted and sent physically specimen signatures of the members of the man- value of shares held by each shareholder (art. to the relevant agencies by the court division of agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies KRS. Instead, the statistical number and tax iden- - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); tification number are generated and are disclosed 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures in the KRS. Additional information required by the Comments: The fee of the articles of association of members of the management board or the tax, statistical, and social insurance office must be in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or submitted post registration to the tax office (form VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of NIP-8). The reform also applies to the S24 online 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and system. company has been introduced that does not re- art. 19a section 1 of the National Court Register Finally, Act of 28 November 2014, amending the quire the articles of association in a notarial form. Act); Code of Commercial Companies and Partner- However, this requires online registration. f. Before December 1st, 2014 : Application form ships and some other acts, which came into force to register with the statistical office to obtain on 15 January 2015, eliminated the requirement Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of to attach a notarized specimen signatures of the bank the National Court Register Act ); members of the management board or the proxy Time: 1 day g. Before December 1st, 2014: Application form made in the presence of a court clerk. to register with the Social Insurance Office Cost: No cost Procedure 4*. Register for VAT at the (art. 19b section 1 point 2 of the National Court Comments: To open a bank account, a limited Register Act); competent tax office liability company must provide the bank with the h. Before December 1st, 2014: Application form Time: 1 day articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- number) certificate. Since the REGON certificate Cost: PLN 170 (stamp duty) bowego) to obtain NIP number (art. 19b section is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; Comments: As per provision 3, section 1 and 2.1, with the court, most banks either require upfront of the VAT Act of March 11th, 2004, registration registration and statistical and tax certificates or i. Before December 1st, 2014: A document which certifies that the company has a right to use is carried out by submitting the application form they can open the bank accounts based solely VAT-R to the relevant tax office (naczelnik urzędu on the articles of association (in this case, the premises or real estate property where the registered office of the company is located (art. skarbowego). Immediately after the application account has passive status only) and give the ac- has been submitted and cleared, the company can count an active status once the company provides 19b section 2 of the National Court Register act). carry out VAT-covered business activities. In the the registration, statistical and tax certificates. VAT-R form, the company must provide informa- The competent judge or referendarz at the district tion on (a) its business name and legal form; (b) Procedure 3. File at the National Court court reviews the application and, if compliant the REGON (statistical number); (c) start date for Register for company registration, with all the relevant laws and regulations, registers its business activities; and (d) the address of its the company thus giving it full limited liability statistical identification number registered office. status. Once the registration of the company (REGON), taxpayer number (NIP), and with National Court Register has taken place, the Stamp duty revenues are allocated to the mu- registration for social insurance at ZUS relevant applications are sent by the district court nicipality where the competent branch of the tax Time: 28 days to all the other agencies involved in the process. office (urząd skarbowy) is located. These agencies are: If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN foreign trade activities within the European Union, 100 for publication) 1. The competent tax office (naczelnik urzędu skarbowego); the company must register as an EU VAT tax- Comments: According to the Code of Commercial payer. The company must submit that application 2. The competent statistical office; Companies and Partnerships of September 15th, before commencing foreign trade activity within 2000, (published in the Journal of Laws of 2000, 3. The competent unit of Social Insurance Office, the European Union. However, before registering No. 94, Item 1037 with amendments) and the (Zakład Ubezpieczeń Społecznych, or ZUS) as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 After receiving the relevant documents, the registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, competent tax office processes the application Item 769 with amendments), the applicant must and issues the tax identification number (Numer pay the relevant fees and submit the following Identyfikacji Podatkowej, or NIP), the competent documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 85 STARTING A BUSINESS c. A statement by all members of the manage- The time recorded includes registration with all Kielce, Świętokrzyskie ment board that all contributions to the share the agencies mentioned above. capital have been fully made by all shareholders Since January 1st, 2012, an online registration Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- system – S24 - has been introduced. At the odpowiedzialnością cial Companies and Partnerships) or if the moment, however, this is not used by the majority Minimum capital requirement: PLN 5,000 (EUR appointment of the members of the company’s of limited liability companies. The S24 system 1,166) authorities is not set forth in the notarized allows entrepreneurs to register their company Data as of: September 1st, 2014 company agreement (the articles of association online with the National Court Register (KRS) and of the company drawn up in a notarial form), a does not require the articles of association in a Procedure 1. Prepare the articles of document evidencing the appointment of such notarial form. association in a notarial form authorities, including a specification of their On December 1st, 2014, the Act of 26 June 2014 members (art. 167§1 section 3 of the Code of Time: 1 day amending KRS Act and some other acts (Journal Commercial Companies and Partnerships); of Laws of 2014 Item 1161) entered into force. Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members Separate application forms to obtain the statistical of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full number and tax identification number, as well as per page (in our case the articles of association name or the business name of each share- the notification to the social insurance office, no are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal longer need to be submitted and sent physically specimen signatures of the members of the man- value of shares held by each shareholder (art. to the relevant agencies by the court division of agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies KRS. Instead, the statistical number and tax iden- - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); tification number are generated and are disclosed 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures in the KRS. Additional information required by the Comments: The fee of the articles of association of members of the management board or the tax, statistical, and social insurance office must be in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or submitted post registration to the tax office (form VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of NIP-8). The reform also applies to the S24 online 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and system. company has been introduced that does not re- art. 19a section 1 of the National Court Register Finally, Act of 28 November 2014, amending the quire the articles of association in a notarial form. Act); Code of Commercial Companies and Partner- However, this requires online registration. f. Before December 1st, 2014 : Application form ships and some other acts, which came into force to register with the statistical office to obtain on 15 January 2015, eliminated the requirement Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of to attach a notarized specimen signatures of the bank the National Court Register Act ); members of the management board or the proxy Time: 1 day g. Before December 1st, 2014: Application form made in the presence of a court clerk. to register with the Social Insurance Office Cost: No cost Procedure 4*. Register for VAT at the (art. 19b section 1 point 2 of the National Court Comments: To open a bank account, a limited Register Act); competent tax office liability company must provide the bank with the h. Before December 1st, 2014: Application form Time: 1 day articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- number) certificate. Since the REGON certificate Cost: PLN 170 (stamp duty) bowego) to obtain NIP number (art. 19b section is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; Comments: As per provision 3, section 1 and 2.1, with the court, most banks either require upfront of the VAT Act of March 11th, 2004, registration registration and statistical and tax certificates or i. Before December 1st, 2014: A document which certifies that the company has a right to use is carried out by submitting the application form they can open the bank accounts based solely VAT-R to the relevant tax office (naczelnik urzędu on the articles of association (in this case, the premises or real estate property where the registered office of the company is located (art. skarbowego). Immediately after the application account has passive status only) and give the ac- has been submitted and cleared, the company can count an active status once the company provides 19b section 2 of the National Court Register act). carry out VAT-covered business activities. In the the registration, statistical and tax certificates. VAT-R form, the company must provide informa- The competent judge or referendarz at the district tion on (a) its business name and legal form; (b) Procedure 3. File at the National Court court reviews the application and, if compliant the REGON (statistical number); (c) start date for Register for company registration, with all the relevant laws and regulations, registers its business activities; and (d) the address of its the company thus giving it full limited liability statistical identification number registered office. status. Once the registration of the company (REGON), taxpayer number (NIP), and with National Court Register has taken place, the Stamp duty revenues are allocated to the mu- registration for social insurance at ZUS relevant applications are sent by the district court nicipality where the competent branch of the tax Time: 34 days to all the other agencies involved in the process. office (urząd skarbowy) is located. These agencies are: If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN foreign trade activities within the European Union, 100 for publication) 1. The competent tax office (naczelnik urzędu skarbowego); the company must register as an EU VAT tax- Comments: According to the Code of Commercial payer. The company must submit that application 2. The competent statistical office; Companies and Partnerships of September 15th, before commencing foreign trade activity within 2000, (published in the Journal of Laws of 2000, 3. The competent unit of Social Insurance Office, the European Union. However, before registering No. 94, Item 1037 with amendments) and the (Zakład Ubezpieczeń Społecznych, or ZUS) as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 After receiving the relevant documents, the registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, competent tax office processes the application Item 769 with amendments), the applicant must and issues the tax identification number (Numer pay the relevant fees and submit the following Identyfikacji Podatkowej, or NIP), the competent documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. 86 DOING BUSINESS IN POLAND 2015 STARTING A BUSINESS c. A statement by all members of the manage- The time recorded includes registration with all Kraków, Małopolskie ment board that all contributions to the share the agencies mentioned above. capital have been fully made by all shareholders Since January 1st, 2012, an online registration Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- system – S24 - has been introduced. At the odpowiedzialnością cial Companies and Partnerships) or if the moment, however, this is not used by the majority Minimum capital requirement: PLN 5,000 (EUR appointment of the members of the company’s of limited liability companies. The S24 system 1,166) authorities is not set forth in the notarized allows entrepreneurs to register their company Data as of: September 1st, 2014 company agreement (the articles of association online with the National Court Register (KRS) and of the company drawn up in a notarial form), a does not require the articles of association in a Procedure 1. Prepare the articles of document evidencing the appointment of such notarial form. association in a notarial form authorities, including a specification of their On December 1st, 2014, the Act of 26 June 2014 members (art. 167§1 section 3 of the Code of Time: 1 day amending KRS Act and some other acts (Journal Commercial Companies and Partnerships); of Laws of 2014 Item 1161) entered into force. Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members Separate application forms to obtain the statistical of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full number and tax identification number, as well as per page (in our case the articles of association name or the business name of each share- the notification to the social insurance office, no are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal longer need to be submitted and sent physically specimen signatures of the members of the man- value of shares held by each shareholder (art. to the relevant agencies by the court division of agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies KRS. Instead, the statistical number and tax iden- - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); tification number are generated and are disclosed 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures in the KRS. Additional information required by the Comments: The fee of the articles of association of members of the management board or tax, statistical, and social insurance office must be in a notarial form cannot exceed PLN 10,000 plus the proxy, made in the presence of a court or submitted post registration to the tax office (form VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of NIP-8). The reform also applies to the S24 online 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and system. company has been introduced that does not re- art. 19a section 1 of the National Court Register Finally, Act of 28 November 2014, amending the quire the articles of association in a notarial form. Act); Code of Commercial Companies and Partner- However, this requires online registration. f. Before December 1st, 2014 : Application form ships and some other acts, which came into force to register with the statistical office to obtain on 15 January 2015, eliminated the requirement Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of to attach a notarized specimen signatures of the bank the National Court Register Act ); members of the management board or the proxy Time: 1 day g. Before December 1st, 2014: Application form made in the presence of a court clerk. to register with the Social Insurance Office Cost: No cost Procedure 4*. Register for VAT at the (art. 19b section 1 point 2 of the National Court Comments: To open a bank account, a limited Register Act); competent tax office liability company must provide the bank with the h. Before December 1st, 2014: Application form Time: 1 day articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- number) certificate. Since the REGON certificate Cost: PLN 170 (stamp duty) bowego) to obtain NIP number (art. 19b section is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; Comments: As per provision 3, section 1 and 2.1, with the court, most banks either require upfront of the VAT Act of March 11th, 2004, registration registration and statistical and tax certificates or i. Before December 1st, 2014: A document which certifies that the company has a right to use is carried out by submitting the application form they can open the bank accounts based solely VAT-R to the relevant tax office (naczelnik urzędu on the articles of association (in this case, the premises or real estate property where the registered office of the company is located (art. skarbowego). Immediately after the application account has passive status only) and give the ac- has been submitted and cleared, the company can count an active status once the company provides 19b section 2 of the National Court Register act). carry out VAT-covered business activities. In the the registration, statistical and tax certificates. VAT-R form, the company must provide informa- The competent judge or referendarz at the district tion on (a) its business name and legal form; (b) Procedure 3. File at the National Court court reviews the application and, if compliant the REGON (statistical number); (c) start date for Register for company registration, with all the relevant laws and regulations, registers its business activities; and (d) the address of its the company thus giving it full limited liability statistical identification number registered office. status. Once the registration of the company (REGON), taxpayer number (NIP), and with National Court Register has taken place, the Stamp duty revenues are allocated to the mu- registration for social insurance at ZUS relevant applications are sent by the district court nicipality where the competent branch of the tax Time: 27 days to all the other agencies involved in the process. office (urząd skarbowy) is located. These agencies are: If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN foreign trade activities within the European Union, 100 for publication) 1. The competent tax office (naczelnik urzędu skarbowego); the company must register as an EU VAT tax- Comments: According to the Code of Commercial payer. The company must submit that application 2. The competent statistical office; Companies and Partnerships of September 15th, before commencing foreign trade activity within 2000, (published in the Journal of Laws of 2000, 3. The competent unit of Social Insurance Office, the European Union. However, before registering No. 94, Item 1037 with amendments) and the (Zakład Ubezpieczeń Społecznych, or ZUS) as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 After receiving the relevant documents, the registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, competent tax office processes the application Item 769 with amendments), the applicant must and issues the tax identification number (Numer pay the relevant fees and submit the following Identyfikacji Podatkowej, or NIP), the competent documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 87 STARTING A BUSINESS appointment of the members of the company’s Since January 1st, 2012, an online registration Łódź, Łódzkie authorities is not set forth in the notarized system – S24 - has been introduced. At the company agreement (the articles of association moment, however, this is not used by the majority Standard company legal form: Spółka z ograniczoną of the company drawn up in a notarial form), a of limited liability companies. The S24 system odpowiedzialnością document evidencing the appointment of such allows entrepreneurs to register their company Minimum capital requirement: PLN 5,000 (EUR authorities, including a specification of their online with the National Court Register (KRS) and 1,166) members (art. 167§1 section 3 of the Code of does not require the articles of association in a Data as of: September 1st, 2014 Commercial Companies and Partnerships); notarial form. d. List of shareholders, signed by all members On December 1st, 2014, the Act of 26 June 2014 Procedure 1. Prepare the articles of of the management board, specifying the full amending KRS Act and some other acts (Journal association in a notarial form name or the business name of each share- of Laws of 2014 Item 1161) entered into force. Time: 1 day holder, together with the number and nominal Separate application forms to obtain the statistical value of shares held by each shareholder (art. number and tax identification number, as well as Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount 167§2 of the Code of Commercial Companies the notification to the social insurance office, no of share capital over PLN 60,000 + PLN 6 cost and Partnerships); longer need to be submitted and sent physically per page (in our case the articles of association to the relevant agencies by the court division of e. Before January 15, 2015: Specimen signatures are 10 pages long) + PLN 20 PLN (certified KRS. Instead, the statistical number and tax iden- of members of the management board or the specimen signatures of the members of the man- tification number are generated and are disclosed proxy, made in the presence of the court or agement board) + (the amount of share capital in the KRS. Additional information required by the certified by a notary (art. 167§3 of the Code of - ((Notary fees + 23% VAT) + Court fees of PLN tax, statistical, and social insurance office must be Commercial Companies and Partnerships and 600))*0.5% civil law transactions tax] submitted post registration to the tax office (form art. 19a section 1 of the National Court Register Comments: The fee of the articles of association Act); NIP-8). The reform also applies to the S24 online in a notarial form cannot exceed PLN 10,000 plus system. f. Before December 1st, 2014 : Application form VAT and civil law transaction tax. Since January to register with the statistical office to obtain Finally, Act of 28 November 2014, amending the 1st, 2012 an alternative method for establishing a REGON number (art. 19b section 1 point 1 of Code of Commercial Companies and Partner- company has been introduced that does not re- the National Court Register Act ); ships and some other acts, which came into force quire the articles of association in a notarial form. on 15 January 2015, eliminated the requirement g. Before December 1st, 2014: Application form However, this requires online registration. to attach a notarized specimen signatures of to register with the Social Insurance Office members of the management board or the proxy (art. 19b section 1 point 2 of the National Court Procedure 2. Deposit paid-in capital at Register Act); made in the presence of a court clerk. the bank h. Before December 1st, 2014: Application form Procedure 4*. Register for VAT at the Time: 1 day to register with tax office (naczelnik urzędu skar- competent tax office Cost: No cost bowego) to obtain NIP number (art. 19b section 1 point 3 of the National Court Register Act) ; Time: 1 day Comments: To open a bank account, a limited liability company must provide the bank with the i. Before December 1st, 2014: A document which Cost: PLN 170 (stamp duty) articles of association and a REGON (statistical certifies that the company has a right to use Comments: As per provision 3, section 1 and 2.1, number) certificate. Since the REGON certificate premises or real estate property where the of the VAT Act of March 11th, 2004, registration is obtained by the companies after the registration registered office of the company is located (art. is carried out by submitting the application form with the court, most banks either require upfront 19b section 2 of the National Court Register VAT-R to the relevant tax office (naczelnik urzędu registration and statistical and tax certificates or act). skarbowego). Immediately after the application they can open the bank accounts based solely The competent judge or referendarz at the district has been submitted and cleared, the company can on the articles of association (in this case, the court reviews the application and, if compliant carry out VAT-covered business activities. In the account has passive status only) and give the ac- with all the relevant laws and regulations, registers VAT-R form, the company must provide informa- count an active status once the company provides the company thus giving it full limited liability tion on (a) its business name and legal form; (b) the registration, statistical and tax certificates. status. Once the registration of the company the REGON (statistical number); (c) start date for with National Court Register has taken place, the its business activities; and (d) the address of its Procedure 3. File at the National Court relevant applications are sent by the district court registered office. Register for company registration, to all the other agencies involved in the process. Stamp duty revenues are allocated to the mu- These agencies are: REGON, NIP, and ZUS nicipality where the competent branch of the tax 1. The competent tax office (naczelnik urzędu office (urząd skarbowy) is located. Time: 28 days skarbowego); If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN 2. The competent statistical office; foreign trade activities within the European Union, 100 for publication) 3. The competent unit of Social Insurance Office, the company must register as an EU VAT tax- Comments: According to the Code of Commercial (Zakład Ubezpieczeń Społecznych, or ZUS) payer. The company must submit that application Companies and Partnerships of September 15th, After receiving the relevant documents, the before commencing foreign trade activity within 2000, (published in the Journal of Laws of 2000, competent tax office processes the application the European Union. However, before registering No. 94, Item 1037 with amendments) and the and issues the tax identification number (Numer as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 Identyfikacji Podatkowej, or NIP), the competent registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, statistical office issues the statistical identification Item 769 with amendments), the applicant must number (Rejestr Gospodarki Narodowej, or REGON) STARTING A BUSINESS pay the relevant fees and submit the following and the competent unit of Social Insurance Office documents to the National Court Register (KRS) acknowledges receipt of relevant application form. Lublin, Lubelskie division at the district court: Standard company legal form: Spółka z ograniczoną If the applications are incomplete or incorrect, a. National Court Register form, duly filled; each agency will contact the applicant directly to odpowiedzialnością b. Notarized company agreement (art. 167§1 sec- clarify the situation and then issue the required Minimum capital requirement: PLN 5,000 (EUR tion 1 of the Code of Commercial Companies document. 1,166) and Partnerships); The time recorded includes registration with all Data as of: September 1st, 2014 c. A statement by all members of the manage- the agencies mentioned above. ment board that all contributions to the share Procedure 1. Prepare the articles of capital have been fully made by all shareholders association in a notarial form (art. 167§1 section 2 of the Code of Commer- Time: 1 day cial Companies and Partnerships) or if the * This procedure can be completed simultaneously with previous procedures. 88 DOING BUSINESS IN POLAND 2015 Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members On December 1st, 2014, the Act of 26 June 2014 of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full amending KRS Act and some other acts (Journal per page (in our case the articles of association name or the business name of each share- of Laws of 2014 Item 1161) entered into force. are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal Separate application forms to obtain the statistical specimen signatures of the members of the man- value of shares held by each shareholder (art. number and tax identification number, as well as agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies the notification to the social insurance office, no - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); longer need to be submitted and sent physically 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures to the relevant agencies by the court division of Comments: The fee of the articles of association of members of the management board or the KRS. Instead, the statistical number and tax iden- in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or tification number are generated and are disclosed VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of in the KRS. Additional information required by the 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and tax, statistical, and social insurance office must be company has been introduced that does not re- art. 19a section 1 of the National Court Register submitted post registration to the tax office (form quire the articles of association in a notarial form. Act); NIP-8). The reform also applies to the S24 online However, this requires online registration. system. f. Before December 1st, 2014 : Application form to register with the statistical office to obtain Finally, Act of 28 November 2014, amending the Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of Code of Commercial Companies and Partner- the bank the National Court Register Act ); ships and some other acts, which came into force on 15 January 2015, eliminated the requirement Time: 1 day g. Before December 1st, 2014: Application form to attach a notarized specimen signatures of to register with the Social Insurance Office Cost: No cost members of the management board or the proxy (art. 19b section 1 point 2 of the National Court made in the presence of a court clerk. Comments: To open a bank account, a limited Register Act); liability company must provide the bank with the h. Before December 1st, 2014: Application form Procedure 4*. Register for VAT at the articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- number) certificate. Since the REGON certificate competent tax office bowego) to obtain NIP number (art. 19b section is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; Time: 1 day with the court, most banks either require upfront i. Before December 1st, 2014: A document which Cost: PLN 170 (stamp duty) registration and statistical and tax certificates or certifies that the company has a right to use they can open the bank accounts based solely Comments: As per provision 3, section 1 and 2.1, premises or real estate property where the on the articles of association (in this case, the of the VAT Act of March 11th, 2004, registration registered office of the company is located (art. account has passive status only) and give the ac- is carried out by submitting the application form 19b section 2 of the National Court Register count an active status once the company provides VAT-R to the relevant tax office (naczelnik urzędu act). the registration, statistical and tax certificates. skarbowego). Immediately after the application The competent judge or referendarz at the district has been submitted and cleared, the company can court reviews the application and, if compliant carry out VAT-covered business activities. In the Procedure 3. File at the National Court with all the relevant laws and regulations, registers VAT-R form, the company must provide informa- Register for company registration, the company thus giving it full limited liability tion on (a) its business name and legal form; (b) statistical identification number status. Once the registration of the company the REGON (statistical number); (c) start date for (REGON), taxpayer number (NIP), and with National Court Register has taken place, the its business activities; and (d) the address of its registration for social insurance at ZUS relevant applications are sent by the district court registered office. Time: 27 days to all the other agencies involved in the process. Stamp duty revenues are allocated to the mu- These agencies are: Cost: PLN 600 (PLN 500 for registration and PLN nicipality where the competent branch of the tax 1. The competent tax office (naczelnik urzędu office (urząd skarbowy) is located. 100 for publication) skarbowego); If the company is planning to conduct future Comments: According to the Code of Commercial 2. The competent statistical office; foreign trade activities within the European Union, Companies and Partnerships of September 15th, 3. The competent unit of Social Insurance Office, the company must register as an EU VAT tax- 2000, (published in the Journal of Laws of 2000, (Zakład Ubezpieczeń Społecznych, or ZUS) payer. The company must submit that application No. 94, Item 1037 with amendments) and the After receiving the relevant documents, the before commencing foreign trade activity within National Court Register Act of August 20th, 1997 competent tax office processes the application the European Union. However, before registering (published in the Journal of Laws of 1997, No. 121, and issues the tax identification number (Numer as an EU VAT taxpayer, the company must be Item 769 with amendments), the applicant must Identyfikacji Podatkowej, or NIP), the competent registered as a regular VAT taxpayer. pay the relevant fees and submit the following documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) STARTING A BUSINESS and the competent unit of Social Insurance Office a. National Court Register form, duly filled; acknowledges receipt of relevant application form. Olsztyn, Warmińsko-Mazurskie b. Notarized company agreement (art. 167§1 sec- Standard company legal form: Spółka z ograniczoną If the applications are incomplete or incorrect, tion 1 of the Code of Commercial Companies odpowiedzialnością each agency will contact the applicant directly to and Partnerships); clarify the situation and then issue the required Minimum capital requirement: PLN 5,000 (EUR c. A statement by all members of the manage- document. 1,166) ment board that all contributions to the share Data as of: September 1st, 2014 The time recorded includes registration with all capital have been fully made by all shareholders the agencies mentioned above. (art. 167§1 section 2 of the Code of Commer- Procedure 1. Prepare the articles of cial Companies and Partnerships) or if the Since January 1st, 2012, an online registration appointment of the members of the company’s system – S24 - has been introduced. At the association in a notarial form authorities is not set forth in the notarized moment, however, this is not used by the majority Time: 1 day company agreement (the articles of association of limited liability companies. The S24 system allows entrepreneurs to register their company Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount of the company drawn up in a notarial form), a of share capital over PLN 60,000 + PLN 6 cost document evidencing the appointment of such online with the National Court Register (KRS) and does not require the articles of association in a per page (in our case the articles of association authorities, including a specification of their are 10 pages long) + PLN 20 PLN (certified members (art. 167§1 section 3 of the Code of notarial form. specimen signatures of the members of the man- Commercial Companies and Partnerships); agement board) + (the amount of share capital - ((Notary fees + 23% VAT) + Court fees of PLN 600))*0.5% civil law transactions tax] * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 89 Comments: The fee of the articles of association e. Before January 15, 2015: Specimen signatures tax, statistical, and social insurance office must be in a notarial form cannot exceed PLN 10,000 plus of members of the management board or the submitted post registration to the tax office (form VAT and civil law transaction tax. Since January proxy, made in the presence of the court or NIP-8). The reform also applies to the S24 online 1st, 2012 an alternative method for establishing a certified by a notary (art. 167§3 of the Code of system. company has been introduced that does not re- Commercial Companies and Partnerships and Finally, Act of 28 November 2014, amending the quire the articles of association in a notarial form. art. 19a section 1 of the National Court Register Code of Commercial Companies and Partner- However, this requires online registration. Act); ships and some other acts, which came into force f. Before December 1st, 2014 : Application form on 15 January 2015, eliminated the requirement Procedure 2. Deposit paid-in capital at to register with the statistical office to obtain to attach a notarized specimen signatures of the bank REGON number (art. 19b section 1 point 1 of members of the management board or the proxy Time: 1 day the National Court Register Act ); made in the presence of a court clerk. g. Before December 1st, 2014: Application form Cost: No cost Procedure 4*. Register for VAT at the to register with the Social Insurance Office Comments: To open a bank account, a limited (art. 19b section 1 point 2 of the National Court competent tax office liability company must provide the bank with the Register Act); Time: 1 day articles of association and a REGON (statistical h. Before December 1st, 2014: Application form number) certificate. Since the REGON certificate Cost: PLN 170 (stamp duty) to register with tax office (naczelnik urzędu skar- is obtained by the companies after the registration bowego) to obtain NIP number (art. 19b section Comments: As per provision 3, section 1 and 2.1, with the court, most banks either require upfront 1 point 3 of the National Court Register Act) ; of the VAT Act of March 11th, 2004, registration registration and statistical and tax certificates or is carried out by submitting the application form i. Before December 1st, 2014: A document which they can open the bank accounts based solely VAT-R to the relevant tax office (naczelnik urzędu certifies that the company has a right to use on the articles of association (in this case, the skarbowego). Immediately after the application premises or real estate property where the account has passive status only) and give the ac- has been submitted and cleared, the company can registered office of the company is located (art. count an active status once the company provides carry out VAT-covered business activities. In the 19b section 2 of the National Court Register the registration, statistical and tax certificates. VAT-R form, the company must provide informa- act). tion on (a) its business name and legal form; (b) Procedure 3. File at the National Court The competent judge or referendarz at the district the REGON (statistical number); (c) start date for Register for company registration, court reviews the application and, if compliant its business activities; and (d) the address of its with all the relevant laws and regulations, registers statistical identification number the company thus giving it full limited liability registered office. (REGON), taxpayer number (NIP), and status. Once the registration of the company Stamp duty revenues are allocated to the mu- registration for social insurance at ZUS with National Court Register has taken place, the nicipality where the competent branch of the tax relevant applications are sent by the district court office (urząd skarbowy) is located. Time: 20 days to all the other agencies involved in the process. If the company is planning to conduct future Cost: PLN 600 (PLN 500 for registration and PLN These agencies are: foreign trade activities within the European Union, 100 for publication) the company must register as an EU VAT tax- 1. The competent tax office (naczelnik urzędu Comments: According to the Code of Commercial skarbowego); payer. The company must submit that application Companies and Partnerships of September 15th, before commencing foreign trade activity within 2. The competent statistical office; 2000, (published in the Journal of Laws of 2000, the European Union. However, before registering No. 94, Item 1037 with amendments) and the 3. The competent unit of Social Insurance Office, as an EU VAT taxpayer, the company must be National Court Register Act of August 20th, 1997 (Zakład Ubezpieczeń Społecznych, or ZUS) registered as a regular VAT taxpayer. (published in the Journal of Laws of 1997, No. 121, After receiving the relevant documents, the Item 769 with amendments), the applicant must competent tax office processes the application STARTING A BUSINESS pay the relevant fees and submit the following and issues the tax identification number (Numer documents to the National Court Register (KRS) Identyfikacji Podatkowej, or NIP), the competent Opole, Opolskie division at the district court: statistical office issues the statistical identification Standard company legal form: Spółka z ograniczoną a. National Court Register form, duly filled; number (Rejestr Gospodarki Narodowej, or REGON) odpowiedzialnością and the competent unit of Social Insurance Office Minimum capital requirement: PLN 5,000 (EUR b. Notarized company agreement (art. 167§1 sec- acknowledges receipt of relevant application form. 1,166) tion 1 of the Code of Commercial Companies and Partnerships); If the applications are incomplete or incorrect, Data as of: September 1st, 2014 each agency will contact the applicant directly to c. A statement by all members of the manage- clarify the situation and then issue the required Procedure 1. Prepare the articles of ment board that all contributions to the share document. capital have been fully made by all shareholders association in a notarial form (art. 167§1 section 2 of the Code of Commer- The time recorded includes registration with all the agencies mentioned above. Time: 1 day cial Companies and Partnerships) or if the appointment of the members of the company’s Since January 1st, 2012, an online registration Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount authorities is not set forth in the notarized system – S24 - has been introduced. At the of share capital over PLN 60,000 + PLN 6 cost company agreement (the articles of association moment, however, this is not used by the majority per page (in our case the articles of association of the company drawn up in a notarial form), a of limited liability companies. The S24 system are 10 pages long) + PLN 20 PLN (certified document evidencing the appointment of such allows entrepreneurs to register their company specimen signatures of the members of the man- authorities, including a specification of their online with the National Court Register (KRS) and agement board) + (the amount of share capital members (art. 167§1 section 3 of the Code of does not require the articles of association in a - ((Notary fees + 23% VAT) + Court fees of PLN Commercial Companies and Partnerships); notarial form. 600))*0.5% civil law transactions tax] d. List of shareholders, signed by all members On December 1st, 2014, the Act of 26 June 2014 Comments: The fee of the articles of association of the management board, specifying the full amending KRS Act and some other acts (Journal in a notarial form cannot exceed PLN 10,000 plus name or the business name of each share- of Laws of 2014 Item 1161) entered into force. VAT and civil law transaction tax. Since January holder, together with the number and nominal Separate application forms to obtain the statistical 1st, 2012 an alternative method for establishing a value of shares held by each shareholder (art. number and tax identification number, as well as company has been introduced that does not re- 167§2 of the Code of Commercial Companies the notification to the social insurance office, no quire the articles of association in a notarial form. and Partnerships); longer need to be submitted and sent physically However, this requires online registration. to the relevant agencies by the court division of KRS. Instead, the statistical number and tax iden- tification number are generated and are disclosed in the KRS. Additional information required by the * This procedure can be completed simultaneously with previous procedures. 90 DOING BUSINESS IN POLAND 2015 Procedure 2. Deposit paid-in capital at g. Before December 1st, 2014: Application form Procedure 4*. Register for VAT at the to register with the Social Insurance Office the bank competent tax office (art. 19b section 1 point 2 of the National Court Time: 1 day Register Act); Time: 1 day Cost: No cost h. Before December 1st, 2014: Application form Cost: PLN 170 (stamp duty) to register with tax office (naczelnik urzędu skar- Comments: To open a bank account, a limited Comments: As per provision 3, section 1 and 2.1, bowego) to obtain NIP number (art. 19b section liability company must provide the bank with the of the VAT Act of March 11th, 2004, registration 1 point 3 of the National Court Register Act) ; articles of association and a REGON (statistical is carried out by submitting the application form number) certificate. Since the REGON certificate i. Before December 1st, 2014: A document which VAT-R to the relevant tax office (naczelnik urzędu is obtained by the companies after the registration certifies that the company has a right to use skarbowego). Immediately after the application with the court, most banks either require upfront premises or real estate property where the has been submitted and cleared, the company can registration and statistical and tax certificates or registered office of the company is located (art. carry out VAT-covered business activities. In the they can open the bank accounts based solely 19b section 2 of the National Court Register VAT-R form, the company must provide informa- on the articles of association (in this case, the act). tion on (a) its business name and legal form; (b) account has passive status only) and give the ac- The competent judge or referendarz at the district the REGON (statistical number); (c) start date for count an active status once the company provides court reviews the application and, if compliant its business activities; and (d) the address of its the registration, statistical and tax certificates. with all the relevant laws and regulations, registers registered office. the company thus giving it full limited liability Stamp duty revenues are allocated to the mu- Procedure 3. File at the National Court status. Once the registration of the company nicipality where the competent branch of the tax Register for company registration, with National Court Register has taken place, the office (urząd skarbowy) is located. REGON, NIP, and ZUS relevant applications are sent by the district court If the company is planning to conduct future to all the other agencies involved in the process. Time: 24 days foreign trade activities within the European Union, These agencies are: the company must register as an EU VAT tax- Cost: PLN 600 (PLN 500 for registration and PLN 1. The competent tax office (naczelnik urzędu payer. The company must submit that application 100 for publication) skarbowego); before commencing foreign trade activity within Comments: According to the Code of Commercial 2. The competent statistical office; the European Union. However, before registering Companies and Partnerships of September 15th, 3. The competent unit of Social Insurance Office, as an EU VAT taxpayer, the company must be 2000, (published in the Journal of Laws of 2000, (Zakład Ubezpieczeń Społecznych, or ZUS) registered as a regular VAT taxpayer. No. 94, Item 1037 with amendments) and the After receiving the relevant documents, the National Court Register Act of August 20th, 1997 competent tax office processes the application STARTING A BUSINESS (published in the Journal of Laws of 1997, No. 121, and issues the tax identification number (Numer Item 769 with amendments), the applicant must Poznań, Wielkopolskie Identyfikacji Podatkowej, or NIP), the competent pay the relevant fees and submit the following statistical office issues the statistical identification Standard company legal form: Spółka z ograniczoną documents to the National Court Register (KRS) number (Rejestr Gospodarki Narodowej, or REGON) odpowiedzialnością division at the district court: and the competent unit of Social Insurance Office Minimum capital requirement: PLN 5,000 (EUR a. National Court Register form, duly filled; acknowledges receipt of relevant application form. 1,166) b. Notarized company agreement (art. 167§1 sec- If the applications are incomplete or incorrect, Data as of: September 1st, 2014 tion 1 of the Code of Commercial Companies each agency will contact the applicant directly to and Partnerships); clarify the situation and then issue the required Procedure 1. Deposit paid-in capital at c. A statement by all members of the manage- document. the bank ment board that all contributions to the share The time recorded includes registration with all Time: 1 day capital have been fully made by all shareholders the agencies mentioned above. (art. 167§1 section 2 of the Code of Commer- Cost: No cost Since January 1st, 2012, an online registration cial Companies and Partnerships) or if the system – S24 - has been introduced. At the appointment of the members of the company’s Procedure 2. Register the company with moment, however, this is not used by the majority authorities is not set forth in the notarized of limited liability companies. The S24 system National Court Register using the S24 company agreement (the articles of association allows entrepreneurs to register their company online system of the company drawn up in a notarial form), a online with the National Court Register (KRS) and Time: 2 days document evidencing the appointment of such does not require the articles of association in a authorities, including a specification of their Cost: PLN 614.5 (PLN 500 for registration + PLN notarial form. members (art. 167§1 section 3 of the Code of 100 for publication + PLN 14.5 handling fee for Commercial Companies and Partnerships); On December 1st, 2014, the Act of 26 June 2014 paying with eCard) amending KRS Act and some other acts (Journal d. List of shareholders, signed by all members of Laws of 2014 Item 1161) entered into force. Comments: The S24 system allows entrepreneurs of the management board, specifying the full Separate application forms to obtain the statistical to register their company online with the National name or the business name of each share- number and tax identification number, as well as Court Register (KRS) and does not require the holder, together with the number and nominal the notification to the social insurance office, no articles of association in the notarial form . value of shares held by each shareholder (art. longer need to be submitted and sent physically In the process of registering using the S24 system, 167§2 of the Code of Commercial Companies to the relevant agencies by the court division of each person signing the application (each busi- and Partnerships); KRS. Instead, the statistical number and tax iden- ness partner) shall have an active account on the e. Before January 15, 2015: Specimen signatures tification number are generated and are disclosed system of the Ministry of Justice (eMS) (unless of members of the management board or the in the KRS. Additional information required by the the company founders appoint the attorney proxy, made in the presence of the court or tax, statistical, and social insurance office must be to conduct such activity). This account can be certified by a notary (art. 167§3 of the Code of submitted post registration to the tax office (form created on the portal of the Ministry of Justice: Commercial Companies and Partnerships and NIP-8). The reform also applies to the S24 online https://ems.ms.gov.pl/. art. 19a section 1 of the National Court Register system. At the time of submitting the application in the Act); Finally, Act of 28 November 2014, amending the system, all partners must log in simultaneously f. Before December 1st, 2014 : Application form Code of Commercial Companies and Partner- (in order to submit a document each partner must to register with the statistical office to obtain ships and some other acts, which came into force log in eMS using login and password). REGON number (art. 19b section 1 point 1 of on 15 January 2015, eliminated the requirement Applications to the S24 system are processed the National Court Register Act ); to attach a notarized specimen signatures of during normal working hours at the court division members of the management board or the proxy of the National Court Register where the company made in the presence of a court clerk. has its registered office. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 91 Before December 1st, 2014, the S24 did not allow At this step, the company can also submit form with the court, most banks either require upfront online registration with the competent tax office, PCC 3 to the tax office and pay the civil law registration and statistical and tax certificates or the competent statistical office and with the transaction tax. they can open the bank accounts based solely competent unit of Social Insurance Office. In order on the articles of association (in this case, the to carry out such registrations the applicant had Procedure 5. Notify the Social Insurance account has passive status only) and give the ac- to contact each office separately. Following the Office of the intention to hire employees count an active status once the company provides entry into force of Act of 26 June 2014 amending the registration, statistical and tax certificates. National Court Register act and some other acts Time: 1 day (Journal of Laws of 2014 Item 1161) the statis- Cost: No cost Procedure 3. File at the National Court tical number and tax identification number are Comments: If applicable, the company must sub- Register for company registration, generated after registration with the S24 system mit a notification to the Social Insurance Office of statistical identification number and disclosed in the KRS. Additional information its intention to hire employees. (REGON), taxpayer number (NIP), and required by the tax, statistical, and social insur- ance office must be submitted post registration registration for social insurance at ZUS Procedure 6*. Provide specimen Time: 35 days to the tax office (form NIP-8). A recent Act of 28 November 2014 amending Code of commercial signatures of the members of the management board and the NIP and Cost: PLN 600 (PLN 500 for registration and PLN companies and partnerships and some other acts, 100 for publication) which came into force on 15 January 2015 (some REGON numbers to the National Court of the provisions will come into force on 1 April Register Comments: According to the Code of Commercial 2016) reduced the registration fee for users of the Companies and Partnerships of September 15th, Time: 1 day 2000, (published in the Journal of Laws of 2000, S24 system to PLN 250 and made other changes to the online system. Cost: No cost No. 94, Item 1037 with amendments) and the Comments: Within seven days of entry into the National Court Register Act of August 20th, 1997 Procedure 3. Obtain the statistical National Court Register, members of the man- (published in the Journal of Laws of 1997, No. 121, identification number (REGON) from agement board shall provide specimen signatures Item 769 with amendments), the applicant must pay the relevant fees and submit the following the competent statistical office made in the presence of the court or certified by documents to the National Court Register (KRS) a notary. The first procedure is free of charge, the Time: 1 day division at the district court: second option costs PLN 20 per signature, plus Cost: No cost 23% VAT. a. National Court Register form, duly filled; Comments: The company must submit the form Once the company receives the NIP and REGON, b. Notarized company agreement (art. 167§1 sec- RG-OP to the competent statistical office to it must inform the National Court Register of both tion 1 of the Code of Commercial Companies obtain the statistical identification number (Rejestr numbers by submitting forms KRS-Z3 and KRS- and Partnerships); Gospodarki Narodowej, or REGON). ZY. This procedure is free of charge. c. A statement by all members of the manage- ment board that all contributions to the share Procedure 4. Obtain the tax STARTING A BUSINESS capital have been fully made by all shareholders identification number (NIP), register for (art. 167§1 section 2 of the Code of Commer- Rzeszów, Podkarpackie cial Companies and Partnerships) or if the VAT and pay the civil law transaction Standard company legal form: Spółka z ograniczoną appointment of the members of the company’s tax at the competent tax office odpowiedzialnością authorities is not set forth in the notarized Time: 2 days company agreement (the articles of association Minimum capital requirement: PLN 5,000 (EUR Cost: PLN 2,200 [PLN 170 stamp duty + (the 1,166) of the company drawn up in a notarial form), a amount of share capital - PLN 500 court fee for document evidencing the appointment of such Data as of: September 1st, 2014 company registration - PLN 100 fee for publication authorities, including a specification of their in the Court and Commercial Gazette)*0.5% civil members (art. 167§1 section 3 of the Code of Procedure 1. Prepare the articles of Commercial Companies and Partnerships); law transaction tax] association in a notarial form d. List of shareholders, signed by all members Comments: The company needs to register with Time: 1 day of the management board, specifying the full the tax office and obtain a taxpayer identification Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount name or the business name of each share- number (NIP) by submitting form NIP-2. of share capital over PLN 60,000 + PLN 6 cost holder, together with the number and nominal Registration for VAT is carried out by submitting value of shares held by each shareholder (art. per page (in our case the articles of association the application form VAT-R to the relevant tax of- 167§2 of the Code of Commercial Companies are 10 pages long) + PLN 20 PLN (certified fice (naczelnik urzędu skarbowego) as per provision and Partnerships); specimen signatures of the members of the man- 3, section 1 and 2.1, of the VAT Act of March 11th, agement board) + (the amount of share capital e. Before January 15, 2015: Specimen signatures 2004. Immediately after the application has been - ((Notary fees + 23% VAT) + Court fees of PLN of members of the management board or the submitted and cleared, the company can carry 600))*0.5% civil law transactions tax] proxy, made in the presence of the court or out VAT-covered business activities. In the VAT-R Comments: The fee of the articles of association certified by a notary (art. 167§3 of the Code of form, the company must provide information in a notarial form cannot exceed PLN 10,000 plus Commercial Companies and Partnerships and on (a) its business name and legal form; (b) the VAT and civil law transaction tax. Since January art. 19a section 1 of the National Court Register REGON (statistical number); (c) start date for 1st, 2012 an alternative method for establishing a Act); its business activities; and (d) the address of its registered office. company has been introduced that does not re- f. Before December 1st, 2014 : Application form quire the articles of association in a notarial form. to register with the statistical office to obtain Stamp duty revenues are allocated to the mu- However, this requires online registration. REGON number (art. 19b section 1 point 1 of nicipality where the competent branch of the tax the National Court Register Act ); office (urząd skarbowy) is located. If the Company is planning to conduct future Procedure 2. Deposit paid-in capital at g. Before December 1st, 2014: Application form foreign trade activities within the European Union, the bank to register with the Social Insurance Office (art. 19b section 1 point 2 of the National Court the company must register as an EU VAT tax- Time: 1 day Register Act); payer. The company must submit that application Cost: No cost h. Before December 1st, 2014: Application form before commencing foreign trade activities within the European Union. However, before registering Comments: To open a bank account, a limited to register with tax office (naczelnik urzędu skar- as an EU VAT taxpayer, the company must be liability company must provide the bank with the bowego) to obtain NIP number (art. 19b section registered as a regular VAT taxpayer. articles of association and a REGON (statistical 1 point 3 of the National Court Register Act) ; number) certificate. Since the REGON certificate is obtained by the companies after the registration * This procedure can be completed simultaneously with previous procedures. 92 DOING BUSINESS IN POLAND 2015 i. Before December 1st, 2014: A document which Comments: As per provision 3, section 1 and 2.1, Procedure 3. File at the National Court certifies that the company has a right to use of the VAT Act of March 11th, 2004, registration Register for company registration, premises or real estate property where the is carried out by submitting the application form registered office of the company is located (art. VAT-R to the relevant tax office (naczelnik urzędu statistical identification number 19b section 2 of the National Court Register skarbowego). Immediately after the application (REGON), taxpayer number (NIP), and act). has been submitted and cleared, the company can registration for social insurance at ZUS The competent judge or referendarz at the district carry out VAT-covered business activities. In the Time: 40 days court reviews the application and, if compliant VAT-R form, the company must provide informa- tion on (a) its business name and legal form; (b) Cost: PLN 600 (PLN 500 for registration and PLN with all the relevant laws and regulations, registers 100 for publication) the company thus giving it full limited liability the REGON (statistical number); (c) start date for status. Once the registration of the company its business activities; and (d) the address of its Comments: According to the Code of Commercial with National Court Register has taken place, the registered office. Companies and Partnerships of September 15th, relevant applications are sent by the district court Stamp duty revenues are allocated to the mu- 2000, (published in the Journal of Laws of 2000, to all the other agencies involved in the process. nicipality where the competent branch of the tax No. 94, Item 1037 with amendments) and the These agencies are: office (urząd skarbowy) is located. National Court Register Act of August 20th, 1997 1. The competent tax office (naczelnik urzędu If the company is planning to conduct future (published in the Journal of Laws of 1997, No. 121, skarbowego); foreign trade activities within the European Union, Item 769 with amendments), the applicant must the company must register as an EU VAT tax- pay the relevant fees and submit the following 2. The competent statistical office; documents to the National Court Register (KRS) payer. The company must submit that application 3. The competent unit of Social Insurance Office, division at the district court: before commencing foreign trade activity within (Zakład Ubezpieczeń Społecznych, or ZUS) a. National Court Register form, duly filled; the European Union. However, before registering After receiving the relevant documents, the as an EU VAT taxpayer, the company must be b. Notarized company agreement (art. 167§1 sec- competent tax office processes the application registered as a regular VAT taxpayer. tion 1 of the Code of Commercial Companies and issues the tax identification number (Numer and Partnerships); Identyfikacji Podatkowej, or NIP), the competent statistical office issues the statistical identification STARTING A BUSINESS c. A statement by all members of the manage- ment board that all contributions to the share number (Rejestr Gospodarki Narodowej, or REGON) Szczecin, Zachodniopomorskie capital have been fully made by all shareholders and the competent unit of Social Insurance Office Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- acknowledges receipt of relevant application form. odpowiedzialnością cial Companies and Partnerships) or if the If the applications are incomplete or incorrect, appointment of the members of the company’s Minimum capital requirement: PLN 5,000 (EUR each agency will contact the applicant directly to authorities is not set forth in the notarized 1,166) clarify the situation and then issue the required company agreement (the articles of association document. Data as of: September 1st, 2014 of the company drawn up in a notarial form), a The time recorded includes registration with all Procedure 1. Prepare the articles of document evidencing the appointment of such the agencies mentioned above. authorities, including a specification of their association in a notarial form Since January 1st, 2012, an online registration members (art. 167§1 section 3 of the Code of system – S24 - has been introduced. At the Time: 1 day Commercial Companies and Partnerships); moment, however, this is not used by the majority Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members of limited liability companies. The S24 system of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full allows entrepreneurs to register their company per page (in our case the articles of association name or the business name of each share- online with the National Court Register (KRS) and are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal does not require the articles of association in a specimen signatures of the members of the man- value of shares held by each shareholder (art. notarial form. agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies On December 1st, 2014, the Act of 26 June 2014 - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); amending KRS Act and some other acts (Journal 600))*0.5% civil law transactions tax] e. Before January 15, 2015: Specimen signatures of Laws of 2014 Item 1161) entered into force. Comments: The fee of the articles of association of members of the management board or the Separate application forms to obtain the statistical in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or number and tax identification number, as well as VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of the notification to the social insurance office, no 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and longer need to be submitted and sent physically company has been introduced that does not re- art. 19a section 1 of the National Court Register to the relevant agencies by the court division of quire the articles of association in a notarial form. Act); KRS. Instead, the statistical number and tax iden- However, this requires online registration. f. Before December 1st, 2014 : Application form tification number are generated and are disclosed to register with the statistical office to obtain in the KRS. Additional information required by the Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of tax, statistical, and social insurance office must be the bank the National Court Register Act ); submitted post registration to the tax office (form NIP-8). The reform also applies to the S24 online Time: 1 day g. Before December 1st, 2014: Application form system. to register with the Social Insurance Office Cost: No cost (art. 19b section 1 point 2 of the National Court Finally, Act of 28 November 2014, amending the Register Act); Comments: To open a bank account, a limited Code of Commercial Companies and Partner- liability company must provide the bank with the h. Before December 1st, 2014: Application form ships and some other acts, which came into force articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- on 15 January 2015, eliminated the requirement number) certificate. Since the REGON certificate bowego) to obtain NIP number (art. 19b section to attach a notarized specimen signatures of is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; members of the management board or the proxy with the court, most banks either require upfront i. Before December 1st, 2014: A document which made in the presence of a court clerk. registration and statistical and tax certificates or certifies that the company has a right to use they can open the bank accounts based solely premises or real estate property where the Procedure 4*. Register for VAT at the on the articles of association (in this case, the competent tax office registered office of the company is located (art. account has passive status only) and give the ac- 19b section 2 of the National Court Register Time: 1 day count an active status once the company provides act). the registration, statistical and tax certificates. Cost: PLN 170 (stamp duty) * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 93 The competent judge or referendarz at the district the REGON (statistical number); (c) start date for Comments: According to the Code of Commercial court reviews the application and, if compliant its business activities; and (d) the address of its Companies and Partnerships of September 15th, with all the relevant laws and regulations, registers registered office. 2000, (published in the Journal of Laws of 2000, the company thus giving it full limited liability Stamp duty revenues are allocated to the mu- No. 94, Item 1037 with amendments) and the status. Once the registration of the company nicipality where the competent branch of the tax National Court Register Act of August 20th, 1997 with National Court Register has taken place, the office (urząd skarbowy) is located. (published in the Journal of Laws of 1997, No. 121, relevant applications are sent by the district court Item 769 with amendments), the applicant must If the company is planning to conduct future to all the other agencies involved in the process. pay the relevant fees and submit the following foreign trade activities within the European Union, These agencies are: documents to the National Court Register (KRS) the company must register as an EU VAT tax- 1. The competent tax office (naczelnik urzędu division at the district court: payer. The company must submit that application skarbowego); before commencing foreign trade activity within a. National Court Register form, duly filled; 2. The competent statistical office; the European Union. However, before registering b. Notarized company agreement (art. 167§1 sec- 3. The competent unit of Social Insurance Office, as an EU VAT taxpayer, the company must be tion 1 of the Code of Commercial Companies (Zakład Ubezpieczeń Społecznych, or ZUS) registered as a regular VAT taxpayer. and Partnerships); After receiving the relevant documents, the c. A statement by all members of the manage- competent tax office processes the application STARTING A BUSINESS ment board that all contributions to the share and issues the tax identification number (Numer capital have been fully made by all shareholders Toruń, Kujawsko-Pomorskie (art. 167§1 section 2 of the Code of Commer- Identyfikacji Podatkowej, or NIP), the competent statistical office issues the statistical identification Standard company legal form: Spółka z ograniczoną cial Companies and Partnerships) or if the number (Rejestr Gospodarki Narodowej, or REGON) odpowiedzialnością appointment of the members of the company’s and the competent unit of Social Insurance Office Minimum capital requirement: PLN 5,000 (EUR authorities is not set forth in the notarized acknowledges receipt of relevant application form. 1,166) company agreement (the articles of association Data as of: September 1st, 2014 of the company drawn up in a notarial form), a If the applications are incomplete or incorrect, document evidencing the appointment of such each agency will contact the applicant directly to Procedure 1. Prepare the articles of authorities, including a specification of their clarify the situation and then issue the required members (art. 167§1 section 3 of the Code of document. association in a notarial form Commercial Companies and Partnerships); The time recorded includes registration with all Time: 1 day d. List of shareholders, signed by all members the agencies mentioned above. Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount of the management board, specifying the full Since January 1st, 2012, an online registration of share capital over PLN 60,000 + PLN 6 cost name or the business name of each share- system – S24 - has been introduced. At the per page (in our case the articles of association holder, together with the number and nominal moment, however, this is not used by the majority are 10 pages long) + PLN 20 PLN (certified value of shares held by each shareholder (art. of limited liability companies. The S24 system specimen signatures of the members of the man- 167§2 of the Code of Commercial Companies allows entrepreneurs to register their company agement board) + (the amount of share capital and Partnerships); online with the National Court Register (KRS) and - ((Notary fees + 23% VAT) + Court fees of PLN e. Before January 15, 2015: Specimen signatures does not require the articles of association in a 600))*0.5% civil law transactions tax] of members of the management board or the notarial form. Comments: The fee of the articles of association proxy, made in the presence of the court or On December 1st, 2014, the Act of 26 June 2014 certified by a notary (art. 167§3 of the Code of in a notarial form cannot exceed PLN 10,000 plus amending KRS Act and some other acts (Journal Commercial Companies and Partnerships and VAT and civil law transaction tax. Since January of Laws of 2014 Item 1161) entered into force. art. 19a section 1 of the National Court Register 1st, 2012 an alternative method for establishing a Separate application forms to obtain the statistical Act); company has been introduced that does not re- number and tax identification number, as well as quire the articles of association in a notarial form. f. Before December 1st, 2014 : Application form the notification to the social insurance office, no However, this requires online registration. to register with the statistical office to obtain longer need to be submitted and sent physically REGON number (art. 19b section 1 point 1 of to the relevant agencies by the court division of KRS. Instead, the statistical number and tax iden- Procedure 2. Deposit paid-in capital at the National Court Register Act ); tification number are generated and are disclosed the bank g. Before December 1st, 2014: Application form in the KRS. Additional information required by the Time: 1 day to register with the Social Insurance Office tax, statistical, and social insurance office must be (art. 19b section 1 point 2 of the National Court Cost: No cost Register Act); submitted post registration to the tax office (form NIP-8). The reform also applies to the S24 online Comments: To open a bank account, a limited h. Before December 1st, 2014: Application form system. liability company must provide the bank with the to register with tax office (naczelnik urzędu skar- Finally, Act of 28 November 2014, amending the articles of association and a REGON (statistical bowego) to obtain NIP number (art. 19b section Code of Commercial Companies and Partner- number) certificate. Since the REGON certificate 1 point 3 of the National Court Register Act) ; ships and some other acts, which came into force is obtained by the companies after the registration i. Before December 1st, 2014: A document which on 15 January 2015, eliminated the requirement with the court, most banks either require upfront certifies that the company has a right to use to attach a notarized specimen signatures of registration and statistical and tax certificates or premises or real estate property where the members of the management board or the proxy they can open the bank accounts based solely registered office of the company is located (art. made in the presence of a court clerk. on the articles of association (in this case, the 19b section 2 of the National Court Register account has passive status only) and give the ac- act). Procedure 4*. Register for VAT at the count an active status once the company provides The competent judge or referendarz at the district the registration, statistical and tax certificates. competent tax office court reviews the application and, if compliant Time: 1 day with all the relevant laws and regulations, registers Procedure 3. File at the National Court the company thus giving it full limited liability Cost: PLN 170 (stamp duty) Register for company registration, status. Once the registration of the company Comments: As per provision 3, section 1 and 2.1, statistical identification number with National Court Register has taken place, the of the VAT Act of March 11th, 2004, registration (REGON), taxpayer number (NIP), and relevant applications are sent by the district court is carried out by submitting the application form registration for social insurance at ZUS to all the other agencies involved in the process. VAT-R to the relevant tax office (naczelnik urzędu Time: 29 days These agencies are: skarbowego). Immediately after the application 1. The competent tax office (naczelnik urzędu has been submitted and cleared, the company can Cost: PLN 600 (PLN 500 for registration and PLN skarbowego); carry out VAT-covered business activities. In the 100 for publication) 2. The competent statistical office; VAT-R form, the company must provide informa- tion on (a) its business name and legal form; (b) * This procedure can be completed simultaneously with previous procedures. 94 DOING BUSINESS IN POLAND 2015 3. The competent unit of Social Insurance Office, the European Union. However, before registering b. Notarized company agreement (art. 167§1 sec- (Zakład Ubezpieczeń Społecznych, or ZUS) as an EU VAT taxpayer, the company must be tion 1 of the Code of Commercial Companies After receiving the relevant documents, the registered as a regular VAT taxpayer. and Partnerships); competent tax office processes the application c. A statement by all members of the manage- and issues the tax identification number (Numer STARTING A BUSINESS ment board that all contributions to the share Identyfikacji Podatkowej, or NIP), the competent capital have been fully made by all shareholders statistical office issues the statistical identification Warsaw, Mazowieckie (art. 167§1 section 2 of the Code of Commer- number (Rejestr Gospodarki Narodowej, or REGON) Standard company legal form: Spółka z ograniczoną cial Companies and Partnerships) or if the and the competent unit of Social Insurance Office odpowiedzialnością appointment of the members of the company’s acknowledges receipt of relevant application form. Minimum capital requirement: PLN 5,000 (EUR authorities is not set forth in the notarized If the applications are incomplete or incorrect, 1,166) company agreement (the articles of association each agency will contact the applicant directly to Data as of: September 1st, 2014 of the company drawn up in a notarial form), a clarify the situation and then issue the required document evidencing the appointment of such document. Procedure 1. Prepare the articles of authorities, including a specification of their members (art. 167§1 section 3 of the Code of The time recorded includes registration with all association in a notarial form Commercial Companies and Partnerships); the agencies mentioned above. Time: 1 day d. List of shareholders, signed by all members Since January 1st, 2012, an online registration Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount of the management board, specifying the full system – S24 - has been introduced. At the of share capital over PLN 60,000 + PLN 6 cost name or the business name of each share- moment, however, this is not used by the majority per page (in our case the articles of association holder, together with the number and nominal of limited liability companies. The S24 system are 10 pages long) + PLN 20 PLN (certified value of shares held by each shareholder (art. allows entrepreneurs to register their company specimen signatures of the members of the man- 167§2 of the Code of Commercial Companies online with the National Court Register (KRS) and agement board) + (the amount of share capital and Partnerships); does not require the articles of association in a notarial form. - ((Notary fees + 23% VAT) + Court fees of PLN e. Before January 15, 2015: Specimen signatures 600))*0.5% civil law transactions tax] of members of the management board or the On December 1st, 2014, the Act of 26 June 2014 Comments: The fee of the articles of association proxy, made in the presence of the court or amending KRS Act and some other acts (Journal in a notarial form cannot exceed PLN 10,000 plus certified by a notary (art. 167§3 of the Code of of Laws of 2014 Item 1161) entered into force. VAT and civil law transaction tax. Since January Commercial Companies and Partnerships and Separate application forms to obtain the statistical 1st, 2012 an alternative method for establishing a art. 19a section 1 of the National Court Register number and tax identification number, as well as company has been introduced that does not re- Act); the notification to the social insurance office, no longer need to be submitted and sent physically quire the articles of association in a notarial form. f. Before December 1st, 2014 : Application form to the relevant agencies by the court division of However, this requires online registration. to register with the statistical office to obtain KRS. Instead, the statistical number and tax iden- REGON number (art. 19b section 1 point 1 of tification number are generated and are disclosed Procedure 2. Deposit paid-in capital at the National Court Register Act ); in the KRS. Additional information required by the the bank g. Before December 1st, 2014: Application form tax, statistical, and social insurance office must be Time: 1 day to register with the Social Insurance Office submitted post registration to the tax office (form (art. 19b section 1 point 2 of the National Court NIP-8). The reform also applies to the S24 online Cost: No cost Register Act); system. Comments: To open a bank account, a limited h. Before December 1st, 2014: Application form Finally, Act of 28 November 2014, amending the liability company must provide the bank with the to register with tax office (naczelnik urzędu skar- Code of Commercial Companies and Partner- articles of association and a REGON (statistical bowego) to obtain NIP number (art. 19b section ships and some other acts, which came into force number) certificate. Since the REGON certificate 1 point 3 of the National Court Register Act) ; on 15 January 2015, eliminated the requirement is obtained by the companies after the registration i. Before December 1st, 2014: A document which to attach a notarized specimen signatures of with the court, most banks either require upfront certifies that the company has a right to use members of the management board or the proxy registration and statistical and tax certificates or premises or real estate property where the made in the presence of a court clerk. they can open the bank accounts based solely registered office of the company is located (art. on the articles of association (in this case, the 19b section 2 of the National Court Register Procedure 4*. Register for VAT at the account has passive status only) and give the ac- act). competent tax office count an active status once the company provides The competent judge or referendarz at the district the registration, statistical and tax certificates. Time: 1 day court reviews the application and, if compliant with all the relevant laws and regulations, registers Cost: PLN 170 (stamp duty) Procedure 3. File at the National Court the company thus giving it full limited liability Comments: As per provision 3, section 1 and 2.1, Register for company registration, status. Once the registration of the company of the VAT Act of March 11th, 2004, registration statistical identification number with National Court Register has taken place, the is carried out by submitting the application form (REGON), taxpayer number (NIP), and relevant applications are sent by the district court VAT-R to the relevant tax office (naczelnik urzędu registration for social insurance at ZUS to all the other agencies involved in the process. skarbowego). Immediately after the application These agencies are: Time: 28 days has been submitted and cleared, the company can 1. The competent tax office (naczelnik urzędu carry out VAT-covered business activities. In the Cost: PLN 600 (PLN 500 for registration and PLN skarbowego); VAT-R form, the company must provide informa- 100 for publication) 2. The competent statistical office; tion on (a) its business name and legal form; (b) Comments: According to the Code of Commercial the REGON (statistical number); (c) start date for 3. The competent unit of Social Insurance Office, Companies and Partnerships of September 15th, its business activities; and (d) the address of its (Zakład Ubezpieczeń Społecznych, or ZUS) 2000, (published in the Journal of Laws of 2000, registered office. No. 94, Item 1037 with amendments) and the After receiving the relevant documents, the Stamp duty revenues are allocated to the mu- National Court Register Act of August 20th, 1997 competent tax office processes the application nicipality where the competent branch of the tax (published in the Journal of Laws of 1997, No. 121, and issues the tax identification number (Numer office (urząd skarbowy) is located. Item 769 with amendments), the applicant must Identyfikacji Podatkowej, or NIP), the competent pay the relevant fees and submit the following statistical office issues the statistical identification If the company is planning to conduct future documents to the National Court Register (KRS) number (Rejestr Gospodarki Narodowej, or REGON) foreign trade activities within the European Union, division at the district court: and the competent unit of Social Insurance Office the company must register as an EU VAT tax- acknowledges receipt of relevant application form. payer. The company must submit that application a. National Court Register form, duly filled; before commencing foreign trade activity within * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • STARTING A BUSINESS 95 If the applications are incomplete or incorrect, STARTING A BUSINESS c. A statement by all members of the manage- each agency will contact the applicant directly to Wrocław, Dolnośląskie ment board that all contributions to the share clarify the situation and then issue the required capital have been fully made by all shareholders document. Standard company legal form: Spółka z ograniczoną (art. 167§1 section 2 of the Code of Commer- odpowiedzialnością cial Companies and Partnerships) or if the The time recorded includes registration with all the agencies mentioned above. Minimum capital requirement: PLN 5,000 (EUR appointment of the members of the company’s 1,166) authorities is not set forth in the notarized Since January 1st, 2012, an online registration Data as of: September 1st, 2014 company agreement (the articles of association system – S24 - has been introduced. At the of the company drawn up in a notarial form), a moment, however, this is not used by the majority of limited liability companies. The S24 system Procedure 1. Prepare the articles of document evidencing the appointment of such association in a notarial form authorities, including a specification of their allows entrepreneurs to register their company members (art. 167§1 section 3 of the Code of online with the National Court Register (KRS) and Time: 1 day Commercial Companies and Partnerships); does not require the articles of association in a Cost: PLN 4,491 [PLN 1,010 + 0.4% of the amount d. List of shareholders, signed by all members notarial form. of share capital over PLN 60,000 + PLN 6 cost of the management board, specifying the full On December 1st, 2014, the Act of 26 June 2014 per page (in our case the articles of association name or the business name of each share- amending KRS Act and some other acts (Journal are 10 pages long) + PLN 20 PLN (certified holder, together with the number and nominal of Laws of 2014 Item 1161) entered into force. specimen signatures of the members of the man- value of shares held by each shareholder (art. Separate application forms to obtain the statistical agement board) + (the amount of share capital 167§2 of the Code of Commercial Companies number and tax identification number, as well as - ((Notary fees + 23% VAT) + Court fees of PLN and Partnerships); the notification to the social insurance office, no 600))*0.5% civil law transactions tax] longer need to be submitted and sent physically e. Before January 15, 2015: Specimen signatures to the relevant agencies by the court division of Comments: The fee of the articles of association of members of the management board or the KRS. Instead, the statistical number and tax iden- in a notarial form cannot exceed PLN 10,000 plus proxy, made in the presence of the court or tification number are generated and are disclosed VAT and civil law transaction tax. Since January certified by a notary (art. 167§3 of the Code of in the KRS. Additional information required by the 1st, 2012 an alternative method for establishing a Commercial Companies and Partnerships and tax, statistical, and social insurance office must be company has been introduced that does not re- art. 19a section 1 of the National Court Register submitted post registration to the tax office (form quire the articles of association in a notarial form. Act); NIP-8). The reform also applies to the S24 online However, this requires online registration. f. Before December 1st, 2014 : Application form system. to register with the statistical office to obtain Finally, Act of 28 November 2014, amending the Procedure 2. Deposit paid-in capital at REGON number (art. 19b section 1 point 1 of Code of Commercial Companies and Partner- the bank the National Court Register Act ); ships and some other acts, which came into force Time: 1 day g. Before December 1st, 2014: Application form on 15 January 2015, eliminated the requirement to register with the Social Insurance Office Cost: No cost to attach a notarized specimen signatures of (art. 19b section 1 point 2 of the National Court members of the management board or the proxy Comments: To open a bank account, a limited Register Act); made in the presence of a court clerk. liability company must provide the bank with the h. Before December 1st, 2014: Application form articles of association and a REGON (statistical to register with tax office (naczelnik urzędu skar- Procedure 4*. Register for VAT at the number) certificate. Since the REGON certificate bowego) to obtain NIP number (art. 19b section competent tax office is obtained by the companies after the registration 1 point 3 of the National Court Register Act) ; with the court, most banks either require upfront Time: 1 day registration and statistical and tax certificates or i. Before December 1st, 2014: A document which they can open the bank accounts based solely certifies that the company has a right to use Cost: PLN 170 (stamp duty) on the articles of association (in this case, the premises or real estate property where the Comments: As per provision 3, section 1 and 2.1, registered office of the company is located (art. account has passive status only) and give the ac- of the VAT Act of March 11th, 2004, registration 19b section 2 of the National Court Register count an active status once the company provides is carried out by submitting the application form act). the registration, statistical and tax certificates. VAT-R to the relevant tax office (naczelnik urzędu The competent judge or referendarz at the district skarbowego). Immediately after the application court reviews the application and, if compliant has been submitted and cleared, the company can Procedure 3. File at the National Court Register for company registration, with all the relevant laws and regulations, registers carry out VAT-covered business activities. In the the company thus giving it full limited liability VAT-R form, the company must provide informa- statistical identification number status. Once the registration of the company tion on (a) its business name and legal form; (b) (REGON), taxpayer number (NIP), and with National Court Register has taken place, the the REGON (statistical number); (c) start date for registration for social insurance at ZUS relevant applications are sent by the district court its business activities; and (d) the address of its Time: 26 days to all the other agencies involved in the process. registered office. These agencies are: Stamp duty revenues are allocated to the mu- Cost: PLN 600 (PLN 500 for registration and PLN 100 for publication) 1. The competent tax office (naczelnik urzędu nicipality where the competent branch of the tax skarbowego); office (urząd skarbowy) is located. Comments: According to the Code of Commercial 2. The competent statistical office; If the company is planning to conduct future Companies and Partnerships of September 15th, 2000, (published in the Journal of Laws of 2000, 3. The competent unit of Social Insurance Office, foreign trade activities within the European Union, No. 94, Item 1037 with amendments) and the (Zakład Ubezpieczeń Społecznych, or ZUS) the company must register as an EU VAT tax- payer. The company must submit that application National Court Register Act of August 20th, 1997 After receiving the relevant documents, the before commencing foreign trade activity within (published in the Journal of Laws of 1997, No. 121, competent tax office processes the application the European Union. However, before registering Item 769 with amendments), the applicant must and issues the tax identification number (Numer as an EU VAT taxpayer, the company must be pay the relevant fees and submit the following Identyfikacji Podatkowej, or NIP), the competent registered as a regular VAT taxpayer. documents to the National Court Register (KRS) statistical office issues the statistical identification division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. 96 DOING BUSINESS IN POLAND 2015 The time recorded includes registration with all STARTING A BUSINESS c. A statement by all members of the man- the agencies mentioned above. Zielona Góra, Lubuskie agement board that all contributions to the Since January 1st, 2012, an online registration share capital have been fully made by all Standard company legal form: Spółka z ograniczoną shareholders (art. 167§1 section 2 of the Code system – S24 - has been introduced. At the odpowiedzialnością of Commercial Companies and Partnerships) moment, however, this is not used by the majority of limited liability companies. The S24 system Minimum capital requirement: PLN 5,000 (EUR or if the appointment of the members of the allows entrepreneurs to register their company 1,166) company’s authorities is not set forth in the online with the National Court Register (KRS) and Data as of: September 1st, 2014 notarized company agreement (the articles does not require the articles of association in a of association of the company drawn up in notarial form. Procedure 1. Prepare the articles of a notarial form), a document evidencing the association in a notarial form appointment of such authorities, including a On December 1st, 2014, the Act of 26 June specification of their members (art. 167§1 sec- 2014 amending KRS Act and some other acts Time: 1 day tion 3 of the Code of Commercial Companies (Journal of Laws of 2014 Item 1161) entered into Cost: PLN 4,491 [PLN 1,010 + 0.4% of the and Partnerships); force. Separate application forms to obtain the amount of share capital over PLN 60,000 + d. List of shareholders, signed by all members statistical number and tax identification number, PLN 6 cost per page (in our case the articles of of the management board, specifying the full as well as the notification to the social insurance association are 10 pages long) + PLN 20 PLN name or the business name of each share- office, no longer need to be submitted and sent (certified specimen signatures of the members of holder, together with the number and nominal physically to the relevant agencies by the court di- the management board) + (the amount of share value of shares held by each shareholder (art. vision of KRS. Instead, the statistical number and capital - ((Notary fees + 23% VAT) + Court fees 167§2 of the Code of Commercial Companies tax identification number are generated and are of PLN 600))*0.5% civil law transactions tax] and Partnerships); disclosed in the KRS. Additional information re- quired by the tax, statistical, and social insurance Comments: The fee of the articles of association e. Before January 15, 2015: Specimen signatures office must be submitted post registration to the in a notarial form cannot exceed PLN 10,000 plus of members of the management board or the tax office (form NIP-8). The reform also applies to VAT and civil law transaction tax. Since January proxy, made in the presence of the court or the S24 online system. 1st, 2012 an alternative method for establishing a certified by a notary (art. 167§3 of the Code of Finally, Act of 28 November 2014, amending the company has been introduced that does not re- Commercial Companies and Partnerships and Code of Commercial Companies and Partner- quire the articles of association in a notarial form. art. 19a section 1 of the National Court Register ships and some other acts, which came into force However, this requires online registration. Act); on 15 January 2015, eliminated the requirement f. Before December 1st, 2014 : Application form to attach a notarized specimen signatures of Procedure 2. Deposit paid-in capital at to register with the statistical office to obtain members of the management board or the proxy the bank REGON number (art. 19b section 1 point 1 of made in the presence of a court clerk. Time: 1 day the National Court Register Act ); g. Before December 1st, 2014: Application form Procedure 4*. Register for VAT at the Cost: No cost to register with the Social Insurance Office competent tax office Comments: To open a bank account, a limited (art. 19b section 1 point 2 of the National Court liability company must provide the bank with the Register Act); Time: 1 day articles of association and a REGON (statis- h. Before December 1st, 2014: Application form Cost: PLN 170 (stamp duty) tical number) certificate. Since the REGON to register with tax office (naczelnik urzędu skar- Comments: As per provision 3, section 1 and 2.1, certificate is obtained by the companies after bowego) to obtain NIP number (art. 19b section of the VAT Act of March 11th, 2004, registration the registration with the court, most banks either 1 point 3 of the National Court Register Act) ; is carried out by submitting the application form require upfront registration and statistical and tax certificates or they can open the bank accounts i. Before December 1st, 2014: A document which VAT-R to the relevant tax office (naczelnik urzędu certifies that the company has a right to use skarbowego). Immediately after the application based solely on the articles of association (in this case, the account has passive status only) premises or real estate property where the has been submitted and cleared, the company registered office of the company is located (art. can carry out VAT-covered business activities. In and give the account an active status once the company provides the registration, statistical and 19b section 2 of the National Court Register the VAT-R form, the company must provide infor- act). mation on (a) its business name and legal form; tax certificates. The competent judge or referendarz at the district (b) the REGON (statistical number); (c) start date Procedure 3. File at the National Court court reviews the application and, if compliant for its business activities; and (d) the address of Register for company registration, with all the relevant laws and regulations, regis- its registered office. ters the company thus giving it full limited liability Stamp duty revenues are allocated to the mu- statistical identification number status. Once the registration of the company nicipality where the competent branch of the tax (REGON), taxpayer number (NIP), and with National Court Register has taken place, the office (urząd skarbowy) is located. registration for social insurance at ZUS relevant applications are sent by the district court If the company is planning to conduct future Time: 33 days to all the other agencies involved in the process. foreign trade activities within the European Union, These agencies are: the company must register as an EU VAT tax- Cost: PLN 600 (PLN 500 for registration and PLN 100 for publication) 1. The competent tax office (naczelnik urzędu payer. The company must submit that application skarbowego); before commencing foreign trade activity within Comments: According to the Code of Commer- 2. The competent statistical office; the European Union. However, before registering cial Companies and Partnerships of September as an EU VAT taxpayer, the company must be 15th, 2000, (published in the Journal of Laws 3. The competent unit of Social Insurance Office, registered as a regular VAT taxpayer. of 2000, No. 94, Item 1037 with amendments) (Zakład Ubezpieczeń Społecznych, or ZUS) and the National Court Register Act of August After receiving the relevant documents, the 20th, 1997 (published in the Journal of Laws of competent tax office processes the application 1997, No. 121, Item 769 with amendments), the and issues the tax identification number (Numer applicant must pay the relevant fees and submit Identyfikacji Podatkowej, or NIP), the competent the following documents to the National Court statistical office issues the statistical identification Register (KRS) division at the district court: number (Rejestr Gospodarki Narodowej, or REGON) a. National Court Register form, duly filled; and the competent unit of Social Insurance Office acknowledges receipt of relevant application form. b. Notarized company agreement (art. 167§1 sec- tion 1 of the Code of Commercial Companies If the applications are incomplete or incorrect, and Partnerships); each agency will contact the applicant directly to clarify the situation and then issue the required document. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 97 The time recorded includes registration with all Comments: Requesting the technical conditions the agencies mentioned above. LIST OF PROCEDURES to connect to electricity is compulsory in order to Since January 1st, 2012, an online registration DEALING WITH CONSTRUCTION obtain the building permit. system – S24 - has been introduced. At the PERMITS moment, however, this is not used by the majority Procedure 4*. Request technical of limited liability companies. The S24 system Białystok, Podlaskie conditions for utility connections: allows entrepreneurs to register their company Warehouse value: PLN 2,032,884 (EUR 474,109) waterworks online with the National Court Register (KRS) and Data as of: September 1st, 2014 Time: 14 days does not require the articles of association in a notarial form. Cost: No cost Procedure 1. Obtain current geodetic On December 1st, 2014, the Act of 26 June 2014 map Comments: BuildCo contacts the agency in amending KRS Act and some other acts (Journal charge of waterworks asking the technical con- of Laws of 2014 Item 1161) entered into force. Time: 16 days ditions for connecting the warehouse to utilities. Separate application forms to obtain the statistical Cost: PLN 150 The situational map of the area and a proof of number and tax identification number, as well as ownership of the land must be attached to the Comments: A land surveyor sends an application the notification to the social insurance office, no request of technical conditions. to the Geodetic Department requesting the cur- longer need to be submitted and sent physically rent map of the area where the new construction to the relevant agencies by the court division of Procedure 5*. Request technical will be built. Once obtained, the land surveyor KRS. Instead, the statistical number and tax iden- conditions for utility connections: performs a land survey and updates the map with tification number are generated and are disclosed rainwater drainage the geodetic data s/he has collected. The updated in the KRS. Additional information required by the map is then submitted to the Geodetic Depart- Time: 14 days tax, statistical, and social insurance office must be ment for approval. submitted post registration to the tax office (form Cost: No cost NIP-8). The reform also applies to the S24 online An updated geodetic map serves as the starting system. point for all projects. In this city, an updated Comments: BuildCo contacts the Department of geodetic map is also needed in order to apply for Environment Protection asking for technical condi- Finally, Act of 28 November 2014, amending the tions for connecting to the rainwater drainage a decision regarding the location of the road exit Code of Commercial Companies and Partner- system. from the Administrator of Public Roads. The cost ships and some other acts, which came into force of the procedure depends on the number of copies on 15 January 2015, eliminated the requirement Procedure 6. Request and obtain a and on the size of the maps required by the land to attach a notarized specimen signatures of members of the management board or the proxy surveyor. The cost has been increased since July, decision on the project proposal for 12th 2014. road connection from the Administrator made in the presence of a court clerk. of Public Roads Procedure 2. Request and obtain Procedure 4*. Register for VAT at the Time: 21 days technical conditions for the location of competent tax office Cost: No cost the road exit from the Administrator of Time: 1 day Public Roads Comments: The building project must be adjusted Cost: PLN 170 (stamp duty) Time: 30 days with the administrator of the public road near Comments: As per provision 3, section 1 and 2.1, which the building is to be constructed, and Cost: PLN 82 to which the construction site is to be joined. of the VAT Act of March 11th, 2004, registration is carried out by submitting the application form Comments: BuildCo applies to the Administrator The approval is issued in the form of a written VAT-R to the relevant tax office (naczelnik urzędu of Public Roads asking the technical conditions confirmation. Building or rebuilding an entrance to skarbowego). Immediately after the application to locate the road connection between the plot of the plot requires a permit to locate the driveway. has been submitted and cleared, the company can land and the public road. BuildCo needs to submit The entrance project should be approved by the carry out VAT-covered business activities. In the the following documents: Administrator of Public Roads, to which BuildCo VAT-R form, the company must provide informa- a. Copy of the local zoning plan (or a copy of the needs to submit an application form and the tion on (a) its business name and legal form; (b) building conditions for the plot); following attachments: the REGON (statistical number); (c) start date for b. Proof of ownership of the plot of land; a. 2 copies of the project of road connections; its business activities; and (d) the address of its c. An updated geodetic map; b. Copy of the decision about the location of the registered office. road exit previously issued by the Administra- d. Information about neighboring plots; tor of Public Roads; Stamp duty revenues are allocated to the mu- nicipality where the competent branch of the tax e. The technical parameters of the connection; c. Copy of the local zoning plan (or a copy of office (urząd skarbowy) is located. f. Company incorporation documents (if the building conditions for the plot). If the company is planning to conduct future applicant is a company); foreign trade activities within the European Union, g. Proof of paying of the fees. Procedure 7*. Obtain a decision on the company must register as an EU VAT tax- The law sets a time-limit of 30 days to issue a the project proposal for the water and payer. The company must submit that application decision. In case of complex projects, the limit is sewage connections before commencing foreign trade activity within of 60 days. Time: 14 days the European Union. However, before registering as an EU VAT taxpayer, the company must be Procedure 3*. Request technical Cost: PLN 100 registered as a regular VAT taxpayer. conditions for utility connections: Comments: BuildCo submits the project to con- electricity nect to the water and sewage networks based on the technical conditions received before. Time: 30 days Cost: No cost Procedure 8*. Receive an opinion from the coordination meeting about the lack of conflicts among utility connections Time: 7 days Cost: PLN 325.5 (PLN 105 for the first utility connection + PLN 73.5 for 3 additional utility connections) * This procedure can be completed simultaneously with previous procedures. 98 DOING BUSINESS IN POLAND 2015 Comments: The location of the proposed public The opinions, adjustments, and permits men- Comments: Once the water and sewage connec- utility networks is agreed upon during “coor- tioned above should be acquired by BuildCo or its tion project has been agreed, BuildCo can submit dination meetings” organized by the district attorney. The building project should be accom- a request to start the connection works. The governorate (“Starosta”) and attended by: panied by a document certifying that the project agency responsible for waterworks conducts a a. The applicant; designer is registered as a building expert. The technical inspection and connects the warehouse decision on the conditions of building in a certain to the water and sewage networks on the same b. Entities that manage public utilities; area is obligatory when the area is not covered by day. c. Representatives of the local governments; a binding special layout plan. The legally allowed d. Other entities that may be affected by the time for making an administrative decision Procedure 14*. Inform the National outcomes of the coordination meetings. granting a building permit is 30 days, and 65 days Sanitary Inspectorate about the BuildCo needs to submit documents containing for resolving difficult cases (as set in the Code completion of the building proposals for the location of the different net- of Administrative Procedure). The Building Law stipulates that City Halls are fined PLN 500 for Time: 1 day works. The district governorate sets the date and the place of the coordination meeting. The scope each day of delay in issuing a building permit. A Cost: No cost of the coordination meeting is to eliminate the request for additional documents or explanations Comments: BuildCo must inform the National risks arising from possible collisions between util- suspends the proceeding of the application until Sanitary Inspectorate (Sanepid) about the com- ity networks. The results of coordination meetings these documents and explanations are delivered. pletion of the building. After receiving BuildCo’s are stated in the protocol containing: Once the City Hall approves a building permit notification, Sanepid has 14 days to inspect the a. Description of the meeting, the date and the request, it takes 14 days for the administrative new construction and issue its opinion. After 14 location; decision to become legal. During these 14 days, days pass, a silence-is-consent rule applies: if interested parties (such as neighbors) can appeal b. A description of the subject of discussion; Sanepid does not issue any response within this the decision. As of August 22, 2008 the validity of c. The name and other identifying information of timeframe, it is considered approved. building permits has been extended from 2 years the applicant; to 3 years. Procedure 15. Receive inspection from d. The name and position of the chairman; Procedure 11. Notify the Building the National Sanitary Inspectorate and e. The names of the participants and the entities Inspectorate about the beginning of obtain approval that they represent, or information about the reasons for a person to participate in the meet- construction Time: 14 days ing; Time: 1 day Cost: No cost f. Final decisions of each of the attendees; Cost: No cost Comments: The new construction must be g. Information on the entities summoned to the inspected by the National Sanitary Inspectorate meeting, whose representatives did not partici- Comments: BuildCo must notify the Building (Sanepid). This procedure is needed in order to pate in it; Inspectorate of the start of construction work 7 obtain the certificate of occupancy and start using days in advance (Article 41.4 of the Construction h. The signatures of the participants. the warehouse. In order to pass the inspection, Law), providing the relevant authority with infor- BuildCo needs to provide to Sanepid the following mation about the building director and supervising Procedure 9*. Request and obtain inspector. documents: consent from fire safety expert a. The construction permit; The following documents must be attached to the Time: 3 days notification: b. The technological project with the agreed hygiene and health requirements; Cost: PLN 600 a. Statement of the building director (site manager) regarding completion of the safety c. The relevant opinions and agreements, Comments: BuildCo hires a fire safety expert to including: the bacteriological test of water from and health protection plan, and plans for the review the aspects of the project that concerns the internal system, a document certifying management of building works; fire safety. The fire safety expert works with the effectiveness of mechanical ventilation, a BuildCo during the preparation of the project and, b. Statement of the supervising inspector regard- document certifying the effectiveness of the once it has been finalized, s/he signs and stamps ing control assumption; protection against electrical hazard; it. Without this stamp, the authority issuing c. Certificates confirming the building director’s d. Documents approving the use of the construc- building permits will not approve the project. For and supervising inspector’s professional skills; tion materials used in construction; complex projects, a statement from the local State d. Information regarding the safety and hygiene of Fire Service might be required. e. An agreement for the collection of waste working conditions on the building site. (municipal, medical, hazardous); The investor must immediately inform the Build- Procedure 10. Request and obtain ing Inspectorate of any changes in the data above f. The medical certificate for sanitary-epidemio- building permit logical purposes for staff. and register the building log with this authority. Time: 60 days Procedure 12*. Conclude agreement Procedure 16*. Inform the State Fire Cost: PLN 539 Service about completion of the building with utility provider: water and sewage Comments: Construction work cannot begin Time: 1 day before BuildCo has obtained the building permit. Time: 7 days To acquire the building permit, the investor must Cost: No cost Cost: PLN 250 send the official application form to the appropri- Comments: BuildCo must inform the local Comments: BuildCo incurs the cost of building ate office of architectural and building administra- department of the State Fire Service about the connection to water and sewage networks. This tion at the municipality. completion of the building. After receiving Build- cost depends on the technical conditions previ- The following documents should be attached to Co’s notification, the State Fire Service has 14 days ously issued. the application: to inspect the new construction and issue its opin- ion. After 14 days pass, a silence-is-consent rule a. 4 copies of the building project, with all Procedure 13. Receive inspection and applies: if the State Fire Service remains silent, it is opinions, adjustments, permits, and other obtain water and sewage connections regarded as having no objections or comments. documents required by the particular legal acts; Time: 1 day b. The investor’s formal written statement con- Procedure 17. Receive inspection cerning the right to use the land on which the Cost: No cost from the State Fire Service and obtain building is to be built. approval Time: 14 days Cost: No cost * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 99 Comments: The new construction must be Cost: PLN 160 Comments: The building project must be adjusted inspected by the local department of the State Comments: BuildCo contacts the agency in with the administrator of the public road near Fire Service. This procedure is needed in order to charge of waterworks asking the technical con- which the building is to be constructed, and obtain the certificate of occupancy and start using ditions for connecting the warehouse to utilities. to which the construction site is to be joined. the warehouse. The situational map of the area and a proof of The approval is issued in the form of a written ownership of the land must be attached to the confirmation. Building or rebuilding an entrance to Procedure 18*. Obtain final geodetic request of technical conditions. the plot requires a permit to locate the driveway. report The entrance project should be approved by the Administrator of Public Roads, to which BuildCo Time: 7 days Procedure 2*. Obtain current geodetic needs to submit an application form and the Cost: PLN 1,000 map following attachments: Comments: When the building is complete, it is Time: 14 days a. 2 copies of the project of road connections; necessary to prepare the final geodetic report to Cost: PLN 150 b. Copy of the decision about the location of the confirm the real, final layout of the building on Comments: A land surveyor sends an application road exit previously issued by the Administra- the geodetic map. The process is completed by a to the Geodetic Department requesting the cur- tor of Public Roads; certified geodesist and is reviewed by the Poviat rent map of the area where the new construction c. Copy of the local zoning plan (or a copy of Geodetic Office. will be built. Once obtained, the land surveyor building conditions for the plot). performs a land survey and updates the map with Procedure 19. Request and receive the geodetic data s/he has collected. The updated Procedure 6*. Receive an opinion from occupancy permit map is then submitted to the Geodetic Depart- the coordination meeting about the lack Time: 30 days ment for approval. of conflicts among utility connections Cost: PLN 135 (25% of the cost of the building An updated geodetic map serves as the starting Time: 14 days permit) point for all projects. The cost of the procedure depends on the number of copies and on the size Cost: PLN 325.5 (PLN 105 for the first utility Comments: When the building works are over, of the maps required by the land surveyor. The connection + PLN 73.5 for 3 additional utility BuildCo must inform, in writing, the Building cost has been increased since July, 12th 2014. connections) Inspectorate of its intention to start using the Comments: The location of the proposed public building. Procedure 3*. Request technical utility networks is agreed upon during “coor- Before the building can be occupied, BuildCo must conditions for utility connections: dination meetings” organized by the district obtain an occupancy permit. BuildCo applies for electricity governorate (“Starosta”) and attended by: an occupancy permit to the Building Inspectorate. a. The applicant; The Building Inspectorate is in charge of executing Time: 14 days a final inspection to certify that the new construc- b. Entities that manage public utilities; Cost: No cost tion has been built according to the approved c. Representatives of the local governments; Comments: Requesting the technical conditions plans and that it is ready to be operative. d. Other entities that may be affected by the to connect to electricity is compulsory in order to The following documents must be attached to the obtain the building permit. outcomes of the coordination meetings. application for an occupancy permit: BuildCo needs to submit documents containing a. Original copy of the building log; Procedure 4*. Request and obtain proposals for the location of the different net- b. Building director’s written statement, indicating technical conditions for the location of works. The district governorate sets the date and the place of the coordination meeting. The scope that the building was completed in total the road exit from the Administrator of compliance with the project, building permit, of the coordination meeting is to eliminate the Public Roads risks arising from possible collisions between util- and law regulations, and that the building site and its neighborhood have been cleared of Time: 14 days ity networks. The results of coordination meetings construction debris; Cost: PLN 82 are stated in the protocol containing: c. Expert’s reports and protocols of required tests a. Description of the meeting, the date and the Comments: BuildCo applies to the Administrator location; and controls; of Public Roads asking the technical conditions d. Final geodetic report; to locate the road connection between the plot of b. A description of the subject of discussion; e. Investor’s written statement of lack of objec- land and the public road. BuildCo needs to submit c. The name and other identifying information of tions from the authorities; the following documents: the applicant; f. Confirmation of completion of the building a. Copy of the local zoning plan (or a copy of the d. The name and position of the chairman; connection to utility networks; building conditions for the plot); e. The names of the participants and the entities g. Energy characteristic of the building, prepared b. Proof of ownership of the plot of land; that they represent, or information about the by the architect. c. An updated geodetic map; reasons for a person to participate in the meet- ing; d. Information about neighboring plots; Procedure 20*. Receive final inspections f. Final decisions of each of the attendees; e. The technical parameters of the connection; Time: 21 days g. Information on the entities summoned to the f. Company incorporation documents (if the meeting, whose representatives did not partici- Cost: No cost applicant is a company); pate in it; Comments: The post-construction review of the g. Proof of paying of the fees. h. The signatures of the participants. site is carried out by the Building Inspectorate. The law sets a time-limit of 30 days to issue a decision. In case of complex projects, the limit is Procedure 7*. Request and obtain of 60 days. consent from sanitary expert DEALING WITH CONSTRUCTION PERMITS Bydgoszcz, Kujawsko-Pomorskie Procedure 5. Request and obtain a Time: 1 day Warehouse value: PLN 2,032,884 (EUR 474,109) decision on the project proposal for Cost: PLN 150 Data as of: September 1st, 2014 road connection from the Administrator Comments: The building project must be of Public Roads reviewed by a sanitary expert. This professional Procedure 1. Request technical Time: 21 days gives a positive opinion to the project by affixing conditions for utility connections: his/her stamp and an approval/non approval Cost: No cost clause to the project. The authority issuing build- waterworks Time: 21 days * This procedure can be completed simultaneously with previous procedures. 100 DOING BUSINESS IN POLAND 2015 ing permits then checks if the project has been Comments: BuildCo must notify the Building Comments: The new construction must be stamped by a sanitary expert. Without this stamp, Inspectorate of the start of construction work 7 inspected by the National Sanitary Inspectorate the building permits cannot be granted. days in advance (Article 41.4 of the Construction (Sanepid). This procedure is needed in order to Law), providing the relevant authority with infor- obtain the certificate of occupancy and start using Procedure 8*. Request and obtain mation about the building director and supervising the warehouse. In order to pass the inspection, consent from fire safety expert inspector. BuildCo needs to provide to Sanepid the following The following documents must be attached to the documents: Time: 1 day notification: a. The construction permit; Cost: PLN 500 a. Statement of the building director (site b. The technological project with the agreed Comments: BuildCo hires a fire safety expert to manager) regarding completion of the safety hygiene and health requirements; review the aspects of the project that concerns and health protection plan, and plans for the c. The relevant opinions and agreements, fire safety. The fire safety expert works with management of building works; including: the bacteriological test of water from BuildCo during the preparation of the project and, b. Statement of the supervising inspector regard- the internal system, a document certifying once it has been finalized, s/he signs and stamps ing control assumption; the effectiveness of mechanical ventilation, a it. Without this stamp, the authority issuing document certifying the effectiveness of the c. Certificates confirming the building director’s building permits will not approve the project. For protection against electrical hazard; and supervising inspector’s professional skills; complex projects, a statement from the local State d. Information regarding the safety and hygiene of d. Documents approving the use of the construc- Fire Service might be required. working conditions on the building site. tion materials used in construction; Procedure 9. Request and obtain The investor must immediately inform the Build- e. An agreement for the collection of waste building permit ing Inspectorate of any changes in the data above (municipal, medical, hazardous); and register the building log with this authority. f. The medical certificate for sanitary-epidemio- Time: 35 days logical purposes for staff. Cost: PLN 539 Procedure 11*. Conclude agreement with Comments: Construction work cannot begin utility provider: water and sewage Procedure 15*. Inform the State Fire before BuildCo has obtained the building permit. Time: 4 days Service about completion of the building To acquire the building permit, the investor must Time: 1 day send the official application form to the appropri- Cost: PLN 300 ate office of architectural and building administra- Comments: BuildCo incurs the cost of building Cost: No cost tion at the municipality. connection to water and sewage networks. This Comments: BuildCo must inform the local The following documents should be attached to cost depends on the technical conditions previ- department of the State Fire Service about the the application: ously issued. completion of the building. After receiving Build- Co’s notification, the State Fire Service has 14 days a. 4 copies of the building project, with all opinions, adjustments, permits, and other Procedure 12. Receive inspection and to inspect the new construction and issue its opin- obtain water and sewage connections ion. After 14 days pass, a silence-is-consent rule documents required by the particular legal acts; applies: if the State Fire Service remains silent, it is b. The investor’s formal written statement con- Time: 1 day regarded as having no objections or comments. cerning the right to use the land on which the Cost: No cost building is to be built. Procedure 16. Receive inspection Comments: Once the water and sewage connec- The opinions, adjustments, and permits men- from the State Fire Service and obtain tion project has been agreed, BuildCo can submit tioned above should be acquired by BuildCo or its approval a request to start the connection works. The attorney. The building project should be accom- agency responsible for waterworks conducts a Time: 14 days panied by a document certifying that the project technical inspection and connects the warehouse designer is registered as a building expert. The Cost: No cost to the water and sewage networks on the same decision on the conditions of building in a certain day. Comments: The new construction must be area is obligatory when the area is not covered by a binding special layout plan. The legally allowed inspected by the local department of the State time for making an administrative decision Procedure 13*. Inform the National Fire Service. This procedure is needed in order to granting a building permit is 30 days, and 65 days Sanitary Inspectorate about the obtain the certificate of occupancy and start using for resolving difficult cases (as set in the Code completion of the building the warehouse. of Administrative Procedure). The Building Law Time: 1 day stipulates that City Halls are fined PLN 500 for Procedure 17*. Obtain final geodetic each day of delay in issuing a building permit. A Cost: No cost report request for additional documents or explanations Comments: BuildCo must inform the National Time: 14 days suspends the proceeding of the application until Sanitary Inspectorate (Sanepid) about the com- these documents and explanations are delivered. pletion of the building. After receiving BuildCo’s Cost: PLN 800 Once the City Hall approves a building permit notification, Sanepid has 14 days to inspect the Comments: When the building is complete, it is request, it takes 14 days for the administrative new construction and issue its opinion. After 14 necessary to prepare the final geodetic report to decision to become legal. During these 14 days, days pass, a silence-is-consent rule applies: if confirm the real, final layout of the building on interested parties (such as neighbors) can appeal Sanepid does not issue any response within this the geodetic map. The process is completed by a the decision. As of August 22, 2008 the validity of timeframe, it is considered approved. certified geodesist and is reviewed by the Poviat building permits has been extended from 2 years Geodetic Office. to 3 years. Procedure 14. Receive inspection from the National Sanitary Inspectorate and Procedure 18. Request and receive Procedure 10. Notify the Building obtain approval occupancy permit Inspectorate about the beginning of Time: 30 days Time: 14 days construction Cost: No cost Cost: PLN 135 (25% of the cost of the building Time: 1 day permit) Cost: No cost Comments: When the building works are over, BuildCo must inform, in writing, the Building Inspectorate of its intention to start using the building. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 101 Before the building can be occupied, BuildCo must a. Copy of the local zoning plan (or a copy of the Procedure 7*. Receive an opinion from obtain an occupancy permit. BuildCo applies for building conditions for the plot); the coordination meeting about the lack an occupancy permit to the Building Inspectorate. b. Proof of ownership of the plot of land; The Building Inspectorate is in charge of executing of conflicts among utility connections c. An updated geodetic map; a final inspection to certify that the new construc- Time: 30 days tion has been built according to the approved d. Information about neighboring plots; Cost: PLN 325.5 (PLN 105 for the first utility plans and that it is ready to be operative. e. The technical parameters of the connection; connection + PLN 73.5 for 3 additional utility The following documents must be attached to the f. Company incorporation documents (if the connections) application for an occupancy permit: applicant is a company); Comments: The location of the proposed public a. Original copy of the building log; g. Proof of paying of the fees. utility networks is agreed upon during “coor- b. Building director’s written statement, indicating The law sets a time-limit of 30 days to issue a dination meetings” organized by the district that the building was completed in total decision. In case of complex projects, the limit is governorate (“Starosta”) and attended by: compliance with the project, building permit, of 60 days. a. The applicant; and law regulations, and that the building site and its neighborhood have been cleared of Procedure 3*. Request technical b. Entities that manage public utilities; construction debris; conditions for utility connections: c. Representatives of the local governments; c. Expert’s reports and protocols of required tests electricity d. Other entities that may be affected by the and controls; outcomes of the coordination meetings. Time: 7 days d. Final geodetic report; BuildCo needs to submit documents containing Cost: No cost proposals for the location of the different net- e. Investor’s written statement of lack of objec- tions from the authorities; Comments: Requesting the technical conditions works. The district governorate sets the date and to connect to electricity is compulsory in order to the place of the coordination meeting. The scope f. Confirmation of completion of the building of the coordination meeting is to eliminate the obtain the building permit. connection to utility networks; risks arising from possible collisions between util- g. Energy characteristic of the building, prepared Procedure 4*. Request technical ity networks. The results of coordination meetings by the architect. are stated in the protocol containing: conditions for utility connections: waterworks a. Description of the meeting, the date and the Procedure 19*. Receive final inspections location; Time: 14 days Time: 21 days b. A description of the subject of discussion; Cost: PLN 110 c. The name and other identifying information of Cost: No cost Comments: BuildCo contacts the agency in the applicant; Comments: The post-construction review of the charge of waterworks asking the technical con- d. The name and position of the chairman; site is carried out by the Building Inspectorate. ditions for connecting the warehouse to utilities. e. The names of the participants and the entities The situational map of the area and a proof of that they represent, or information about the DEALING WITH CONSTRUCTION PERMITS ownership of the land must be attached to the reasons for a person to participate in the meet- Gdańsk, Pomorskie request of technical conditions. ing; Warehouse value: PLN 2,032,884 (EUR 474,109) Procedure 5*. Request technical f. Final decisions of each of the attendees; Data as of: September 1st, 2014 conditions for utility connections: g. Information on the entities summoned to the rainwater drainage meeting, whose representatives did not partici- Procedure 1. Obtain current geodetic pate in it; map Time: 14 days h. The signatures of the participants. Time: 30 days Cost: PLN 90 Comments: BuildCo contacts the agency in Procedure 8*. Obtain a decision on Cost: PLN 150 charge of drainage asking for technical conditions the project proposal for the water and Comments: A land surveyor sends an application for connecting to the rainwater drainage system. sewage connections to the Geodetic Department requesting the cur- rent map of the area where the new construction Time: 14 days Procedure 6. Request and obtain a will be built. Once obtained, the land surveyor Cost: PLN 180 decision on the project proposal for performs a land survey and updates the map with the geodetic data s/he has collected. The updated road connection from the Administrator Comments: BuildCo submits the project to con- of Public Roads nect to the water and sewage networks based on map is then submitted to the Geodetic Depart- the technical conditions received before. ment for approval. Time: 30 days An updated geodetic map serves as the starting Cost: No cost Procedure 9*. Obtain a decision on point for all projects. The cost of the procedure the project proposal for the rainwater depends on the number of copies and on the size Comments: The building project must be adjusted of the maps required by the land surveyor. The with the administrator of the public road near drainage cost has been increased since July, 12th 2014. which the building is to be constructed, and Time: 14 days to which the construction site is to be joined. The approval is issued in the form of a written Cost: PLN 170 Procedure 2*. Request and obtain confirmation. Building or rebuilding an entrance to Comments: BuildCo submits the project to con- technical conditions for the location of the plot requires a permit to locate the driveway. nect to the rainwater drainage system based on the road exit from the Administrator of The entrance project should be approved by the the technical conditions received before. Public Roads Administrator of Public Roads, to which BuildCo Time: 30 days needs to submit an application form and the Procedure 10*. Request and obtain following attachments: consent from fire safety expert Cost: PLN 82 a. 2 copies of the project of road connections; Time: 1 day Comments: BuildCo applies to the Administrator b. Copy of the decision about the location of the of Public Roads asking the technical conditions Cost: PLN 500 road exit previously issued by the Administra- to locate the road connection between the plot of tor of Public Roads; land and the public road. BuildCo needs to submit the following documents: c. Copy of the local zoning plan (or a copy of building conditions for the plot). * This procedure can be completed simultaneously with previous procedures. 102 DOING BUSINESS IN POLAND 2015 Comments: BuildCo hires a fire safety expert to Cost: No cost Comments: The new construction must be review the aspects of the project that concerns Comments: BuildCo must notify the Building inspected by the National Sanitary Inspectorate fire safety. The fire safety expert works with Inspectorate of the start of construction work 7 (Sanepid). This procedure is needed in order to BuildCo during the preparation of the project and, days in advance (Article 41.4 of the Construction obtain the certificate of occupancy and start using once it has been finalized, s/he signs and stamps Law), providing the relevant authority with infor- the warehouse. In order to pass the inspection, it. Without this stamp, the authority issuing mation about the building director and supervising BuildCo needs to provide to Sanepid the following building permits will not approve the project. For inspector. documents: complex projects, a statement from the local State a. The construction permit; Fire Service might be required. The following documents must be attached to the notification: b. The technological project with the agreed a. Statement of the building director (site hygiene and health requirements; Procedure 11*. Request and obtain manager) regarding completion of the safety c. The relevant opinions and agreements, consent from sanitary expert and health protection plan, and plans for the including: the bacteriological test of water from Time: 1 day management of building works; the internal system, a document certifying Cost: PLN 150 b. Statement of the supervising inspector regard- the effectiveness of mechanical ventilation, a ing control assumption; document certifying the effectiveness of the Comments: The building project must be protection against electrical hazard; reviewed by a sanitary expert. This professional c. Certificates confirming the building director’s and supervising inspector’s professional skills; d. Documents approving the use of the construc- gives a positive opinion to the project by affixing tion materials used in construction; his/her stamp and an approval/non approval d. Information regarding the safety and hygiene of clause to the project. The authority issuing build- working conditions on the building site. e. An agreement for the collection of waste ing permits then checks if the project has been (municipal, medical, hazardous); The investor must immediately inform the Build- stamped by a sanitary expert. Without this stamp, ing Inspectorate of any changes in the data above f. The medical certificate for sanitary-epidemio- the building permits cannot be granted. and register the building log with this authority. logical purposes for staff. Procedure 12. Request and obtain Procedure 14*. Conclude agreement Procedure 18*. Inform the State Fire building permit with utility provider: water and sewage Service about completion of the building Time: 54 days Time: 5 days Time: 1 day Cost: PLN 539 Cost: PLN 159 Cost: No cost Comments: Construction work cannot begin Comments: BuildCo incurs the cost of building Comments: BuildCo must inform the local before BuildCo has obtained the building permit. connection to water and sewage networks. This department of the State Fire Service about the To acquire the building permit, the investor must cost depends on the technical conditions previ- completion of the building. After receiving Build- send the official application form to the appropri- ously issued. Co’s notification, the State Fire Service has 14 days ate office of architectural and building administra- to inspect the new construction and issue its opin- tion at the municipality. ion. After 14 days pass, a silence-is-consent rule Procedure 15. Receive inspection and The following documents should be attached to applies: if the State Fire Service remains silent, it is obtain water and sewage connections regarded as having no objections or comments. the application: Time: 1 day a. 4 copies of the building project, with all opinions, adjustments, permits, and other Cost: No cost Procedure 19. Receive inspection documents required by the particular legal acts; from the State Fire Service and obtain Comments: Once the water and sewage connec- b. The investor’s formal written statement con- approval tion project has been agreed, BuildCo can submit cerning the right to use the land on which the a request to start the connection works. The Time: 14 days building is to be built. agency responsible for waterworks conducts a Cost: No cost The opinions, adjustments, and permits men- technical inspection and connects the warehouse tioned above should be acquired by BuildCo or its to the water and sewage networks on the same Comments: The new construction must be attorney. The building project should be accom- day. inspected by the local department of the State panied by a document certifying that the project Fire Service. This procedure is needed in order to designer is registered as a building expert. The Procedure 16*. Inform the National obtain the certificate of occupancy and start using the warehouse. decision on the conditions of building in a certain Sanitary Inspectorate about the area is obligatory when the area is not covered by completion of the building a binding special layout plan. The legally allowed Procedure 20*. Obtain final geodetic time for making an administrative decision Time: 1 day report granting a building permit is 30 days, and 65 days Cost: No cost Time: 10 days for resolving difficult cases (as set in the Code Comments: BuildCo must inform the National of Administrative Procedure). The Building Law Cost: PLN 2,000 Sanitary Inspectorate (Sanepid) about the com- stipulates that City Halls are fined PLN 500 for pletion of the building. After receiving BuildCo’s Comments: When the building is complete, it is each day of delay in issuing a building permit. A notification, Sanepid has 14 days to inspect the necessary to prepare the final geodetic report to request for additional documents or explanations new construction and issue its opinion. After 14 confirm the real, final layout of the building on suspends the proceeding of the application until days pass, a silence-is-consent rule applies: if the geodetic map. The process is completed by a these documents and explanations are delivered. Sanepid does not issue any response within this certified geodesist and is reviewed by the Poviat Once the City Hall approves a building permit timeframe, it is considered approved. Geodetic Office. request, it takes 14 days for the administrative decision to become legal. During these 14 days, Procedure 17. Receive inspection from Procedure 21. Request and receive interested parties (such as neighbors) can appeal occupancy permit the decision. As of August 22, 2008 the validity of the National Sanitary Inspectorate and building permits has been extended from 2 years obtain approval Time: 30 days to 3 years. Time: 14 days Cost: PLN 135 (25% of the cost of the building permit) Cost: No cost Procedure 13. Notify the Building Comments: When the building works are over, Inspectorate about the beginning of BuildCo must inform, in writing, the Building construction Inspectorate of its intention to start using the Time: 1 day building. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 103 Before the building can be occupied, BuildCo must Procedure 3*. Request and obtain Procedure 6*. Obtain a decision on the obtain an occupancy permit. BuildCo applies for technical conditions for the location of project proposal for the water, sewage an occupancy permit to the Building Inspectorate. The Building Inspectorate is in charge of executing the road exit from the Administrator of and rainwater drainage connections a final inspection to certify that the new construc- Public Roads from the Municipal Waterworks tion has been built according to the approved Time: 21 days Company (MPWiK) plans and that it is ready to be operative. Time: 21 days Cost: PLN 82 The following documents must be attached to the Cost: PLN 60 application for an occupancy permit: Comments: BuildCo applies to the Administrator of Public Roads asking the technical conditions Comments: BuildCo submits the project to a. Original copy of the building log; to locate the road connection between the plot of connect to the water, sewage and rainwater b. Building director’s written statement, indicating land and the public road. BuildCo needs to submit drainage systems based on the technical condi- that the building was completed in total the following documents: tions received before. The project must be agreed compliance with the project, building permit, with both the Municipal Waterworks Company a. Copy of the local zoning plan (or a copy of the and law regulations, and that the building site (MPWiK) and the Department of Public Utilities building conditions for the plot); and its neighborhood have been cleared of of the City Hall. construction debris; b. Proof of ownership of the plot of land; c. Expert’s reports and protocols of required tests c. An updated geodetic map; Procedure 7*. Obtain a decision on the and controls; d. Information about neighboring plots; project proposal for the water, sewage d. Final geodetic report; e. The technical parameters of the connection; and rainwater drainage connections e. Investor’s written statement of lack of objec- f. Company incorporation documents (if the from the Department of Public Utilities tions from the authorities; applicant is a company); of the City Hall f. Confirmation of completion of the building g. Proof of paying of the fees. Time: 14 days connection to utility networks; The law sets a time-limit of 30 days to issue a decision. In case of complex projects, the limit is Cost: No cost g. Energy characteristic of the building, prepared by the architect. of 60 days. Comments: BuildCo submits the project to con- nect to the water, sewage and rainwater drainage Procedure 22*. Receive final inspections Procedure 4*. Obtain current geodetic systems based on the technical conditions map received before. The project must be agreed with Time: 21 days both the Department of Waterworks (MPWiK) Cost: No cost Time: 14 days and the Department of Public Utilities of the City Comments: The post-construction review of the Cost: PLN 150 Hall. site is carried out by the Building Inspectorate. Comments: A land surveyor sends an application to the Geodetic Department requesting the cur- Procedure 8. Receive an approval from rent map of the area where the new construction the Project Documentation Coordination DEALING WITH CONSTRUCTION PERMITS will be built. Once obtained, the land surveyor Unit (ZUDP) about the lack of conflicts Gorzów Wielkopolski, Lubuskie performs a land survey and updates the map with among utility connections Warehouse value: PLN 2,032,884 (EUR 474,109) the geodetic data s/he has collected. The updated Time: 30 days Data as of: September 1st, 2014 map is then submitted to the Geodetic Depart- ment for approval. Cost: PLN 325.5 (PLN 105 for the first utility connection + PLN 73.5 for 3 additional utility Procedure 1. Request technical An updated geodetic map serves as the starting connections) conditions for utility connections: point for all projects. The cost of the procedure electricity depends on the number of copies and on the size Comments: The location of the proposed public of the maps required by the land surveyor. The utility networks is agreed upon during “coor- Time: 30 days cost has been increased since July, 12th 2014. dination meetings” organized by the district Cost: No cost governorate (“Starosta”) and attended by: Procedure 5. Request and obtain a a. The applicant; Comments: Requesting the technical conditions to connect to electricity is compulsory in order to decision on the project proposal for b. Entities that manage public utilities; obtain the building permit. road connection from the Administrator c. Representatives of the local governments; of Public Roads d. Other entities that may be affected by the Procedure 2*. Request technical Time: 30 days outcomes of the coordination meetings. conditions for utility connections: Cost: No cost BuildCo needs to submit documents containing waterworks proposals for the location of the different net- Comments: The building project must be adjusted Time: 21 days works. The district governorate sets the date and with the administrator of the public road near the place of the coordination meeting. The scope Cost: PLN 90 which the building is to be constructed, and of the coordination meeting is to eliminate the to which the construction site is to be joined. Comments: BuildCo contacts the Municipal risks arising from possible collisions between util- The approval is issued in the form of a written Waterworks Company (MPWiK) asking for tech- ity networks. The results of coordination meetings confirmation. Building or rebuilding an entrance to nical conditions for connecting the warehouse to are stated in the protocol containing: the plot requires a permit to locate the driveway. utilities (water, sewage and rainwater drainage). a. Description of the meeting, the date and the The entrance project should be approved by the The situational map of the area and a proof of location; Administrator of Public Roads, to which BuildCo ownership of the land must be attached to the needs to submit an application form and the b. A description of the subject of discussion; request of technical conditions. Although the following attachments: c. The name and other identifying information of rainwater drainage system is managed by the De- partment of Public Utilities of the City Hall, while a. 2 copies of the project of road connections; the applicant; the water and sewage networks are managed b. Copy of the decision about the location of the d. The name and position of the chairman; by MPWiK, applicants can apply for all these 3 road exit previously issued by the Administra- e. The names of the participants and the entities technical conditions (water, sewage and rainwater tor of Public Roads; that they represent, or information about the drainage) at the same time to the MPWiK. c. Copy of the local zoning plan (or a copy of reasons for a person to participate in the meet- building conditions for the plot). ing; f. Final decisions of each of the attendees; * This procedure can be completed simultaneously with previous procedures. 104 DOING BUSINESS IN POLAND 2015 g. Information on the entities summoned to the The opinions, adjustments, and permits men- Comments: Once the water and sewage connec- meeting, whose representatives did not partici- tioned above should be acquired by BuildCo or its tion project has been agreed, BuildCo can submit pate in it; attorney. The building project should be accom- a request to start the connection works. The h. The signatures of the participants. panied by a document certifying that the project agency responsible for waterworks conducts a designer is registered as a building expert. The technical inspection and connects the warehouse Procedure 9*. Request and obtain decision on the conditions of building in a certain to the water and sewage networks on the same consent from fire safety expert area is obligatory when the area is not covered by day. a binding special layout plan. The legally allowed Time: 1 day time for making an administrative decision Procedure 16*. Inform the National Cost: PLN 1,000 granting a building permit is 30 days, and 65 days Sanitary Inspectorate about the for resolving difficult cases (as set in the Code completion of the building Comments: BuildCo hires a fire safety expert to of Administrative Procedure). The Building Law review the aspects of the project that concerns stipulates that City Halls are fined PLN 500 for Time: 1 day fire safety. The fire safety expert works with each day of delay in issuing a building permit. A Cost: PLN 80 BuildCo during the preparation of the project and, request for additional documents or explanations once it has been finalized, s/he signs and stamps Comments: BuildCo must inform the National suspends the proceeding of the application until it. Without this stamp, the authority issuing Sanitary Inspectorate (Sanepid) about the com- these documents and explanations are delivered. building permits will not approve the project. For pletion of the building. After receiving BuildCo’s Once the City Hall approves a building permit complex projects, a statement from the local State notification, Sanepid has 14 days to inspect the request, it takes 14 days for the administrative Fire Service might be required. new construction and issue its opinion. After 14 decision to become legal. During these 14 days, days pass, a silence-is-consent rule applies: if interested parties (such as neighbors) can appeal Procedure 10*. Request and obtain Sanepid does not issue any response within this the decision. As of August 22, 2008 the validity of consent from expert of work safety and timeframe, it is considered approved. building permits has been extended from 2 years hygiene to 3 years. Procedure 17. Receive inspection from Time: 1 day the National Sanitary Inspectorate and Procedure 13. Notify the Building Cost: PLN 300 Inspectorate about the beginning of obtain approval Comments: The building project must be construction Time: 14 days reviewed by a work safety and hygiene expert. Time: 1 day Cost: No cost This professional gives a positive opinion the project by affixing his/her stamp and an approval/ Cost: No cost Comments: The new construction must be non approval clause to the project. The authority inspected by the National Sanitary Inspectorate Comments: BuildCo must notify the Building issuing building permits then checks if the project (Sanepid). This procedure is needed in order to Inspectorate of the start of construction work 7 has been stamped by a work safety and hygiene obtain the certificate of occupancy and start using days in advance (Article 41.4 of the Construction expert. Without this stamp, the building permits the warehouse. In order to pass the inspection, Law), providing the relevant authority with infor- cannot be granted. BuildCo needs to provide to Sanepid the following mation about the building director and supervising documents: inspector. Procedure 11*. Request and obtain a. The construction permit; The following documents must be attached to the consent from sanitary expert notification: b. The technological project with the agreed Time: 1 day hygiene and health requirements; a. Statement of the building director (site Cost: PLN 300 manager) regarding completion of the safety c. The relevant opinions and agreements, and health protection plan, and plans for the including: the bacteriological test of water from Comments: The building project must be management of building works; the internal system, a document certifying reviewed by a sanitary expert. This professional the effectiveness of mechanical ventilation, a gives a positive opinion to the project by affixing b. Statement of the supervising inspector regard- document certifying the effectiveness of the his/her stamp and an approval/non approval ing control assumption; protection against electrical hazard; clause to the project. The authority issuing build- c. Certificates confirming the building director’s d. Documents approving the use of the construc- ing permits then checks if the project has been and supervising inspector’s professional skills; tion materials used in construction; stamped by a sanitary expert. Without this stamp, d. Information regarding the safety and hygiene of the building permits cannot be granted. e. An agreement for the collection of waste working conditions on the building site. (municipal, medical, hazardous); The investor must immediately inform the Build- Procedure 12. Request and obtain f. The medical certificate for sanitary-epidemio- ing Inspectorate of any changes in the data above building permit logical purposes for staff. and register the building log with this authority. Time: 35 days Procedure 18*. Inform the State Fire Procedure 14*. Conclude agreement Cost: PLN 539 with utility provider: water and sewage Service about completion of the building Comments: Construction work cannot begin Time: 1 day Time: 7 days before BuildCo has obtained the building permit. Cost: No cost To acquire the building permit, the investor must Cost: PLN 300 send the official application form to the appropri- Comments: BuildCo must inform the local Comments: BuildCo incurs the cost of building ate office of architectural and building administra- department of the State Fire Service about the connection to water and sewage networks. This tion at the municipality. completion of the building. After receiving Build- cost depends on the technical conditions previ- The following documents should be attached to Co’s notification, the State Fire Service has 14 days ously issued. the application: to inspect the new construction and issue its opin- ion. After 14 days pass, a silence-is-consent rule a. 4 copies of the building project, with all Procedure 15. Receive inspection and applies: if the State Fire Service remains silent, it is opinions, adjustments, permits, and other obtain water and sewage connections regarded as having no objections or comments. documents required by the particular legal acts; Time: 1 day b. The investor’s formal written statement con- Procedure 19. Receive inspection cerning the right to use the land on which the Cost: No cost from the State Fire Service and obtain building is to be built. approval Time: 14 days Cost: No cost * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 105 Comments: The new construction must be Comments: A land surveyor sends an application Comments: BuildCo needs to submit a request inspected by the local department of the State to the Geodetic Department requesting the cur- to the Department of Mining about the level of Fire Service. This procedure is needed in order to rent map of the area where the new construction mining damage under the plot of land. obtain the certificate of occupancy and start using will be built. Once obtained, the land surveyor the warehouse. performs a land survey and updates the map with Procedure 6. Obtain a decision on the the geodetic data s/he has collected. The updated project proposal for the water and Procedure 20*. Obtain final geodetic map is then submitted to the Geodetic Depart- sewage connections report ment for approval. Time: 42 days Time: 3 days An updated geodetic map serves as the starting point for all projects. The cost of the procedure Cost: PLN 200 Cost: PLN 2,000 depends on the number of copies and on the size Comments: BuildCo submits the project to con- Comments: When the building is complete, it is of the maps required by the land surveyor. The nect to the water and sewage networks based on necessary to prepare the final geodetic report to cost has been increased since July, 12th 2014. the technical conditions received before. confirm the real, final layout of the building on the geodetic map. The process is completed by a Procedure 2*. Request technical Procedure 7*. Receive an opinion from certified geodesist and is reviewed by the Poviat conditions for utility connections: the coordination meeting about the lack Geodetic Office. waterworks of conflicts among utility connections Time: 30 days Time: 30 days Procedure 21. Request and receive occupancy permit Cost: PLN 140 (PLN 100 technical conditions for Cost: PLN 325.5 (PLN 105 for the first utility water and sewage + PLN 40 technical conditions connection + PLN 73.5 for 3 additional utility Time: 30 days for rainwater drainage) connections) Cost: PLN 150 (25% of the cost of the building Comments: BuildCo contacts the agency in permit) Comments: The location of the proposed public charge of waterworks asking the technical con- utility networks is agreed upon during “coor- Comments: When the building works are over, ditions for connecting the warehouse to utilities. dination meetings” organized by the district BuildCo must inform, in writing, the Building The situational map of the area and a proof of governorate (“Starosta”) and attended by: Inspectorate of its intention to start using the ownership of the land must be attached to the a. The applicant; building. request of technical conditions. b. Entities that manage public utilities; Before the building can be occupied, BuildCo must obtain an occupancy permit. BuildCo applies for Procedure 3*. Request and obtain c. Representatives of the local governments; an occupancy permit to the Building Inspectorate. technical conditions for the location of d. Other entities that may be affected by the The Building Inspectorate is in charge of executing the road exit from the Administrator of outcomes of the coordination meetings. a final inspection to certify that the new construc- Public Roads BuildCo needs to submit documents containing tion has been built according to the approved proposals for the location of the different net- Time: 21 days plans and that it is ready to be operative. works. The district governorate sets the date and The following documents must be attached to the Cost: PLN 82 the place of the coordination meeting. The scope application for an occupancy permit: Comments: BuildCo applies to the Administrator of the coordination meeting is to eliminate the a. Original copy of the building log; of Public Roads asking the technical conditions risks arising from possible collisions between util- to locate the road connection between the plot of ity networks. The results of coordination meetings b. Building director’s written statement, indicating land and the public road. BuildCo needs to submit are stated in the protocol containing: that the building was completed in total compliance with the project, building permit, the following documents: a. Description of the meeting, the date and the and law regulations, and that the building site a. Copy of the local zoning plan (or a copy of the location; and its neighborhood have been cleared of building conditions for the plot); b. A description of the subject of discussion; construction debris; b. Proof of ownership of the plot of land; c. The name and other identifying information of c. Expert’s reports and protocols of required tests c. An updated geodetic map; the applicant; and controls; d. Information about neighboring plots; d. The name and position of the chairman; d. Final geodetic report; e. The technical parameters of the connection; e. The names of the participants and the entities e. Investor’s written statement of lack of objec- f. Company incorporation documents (if the that they represent, or information about the tions from the authorities; applicant is a company); reasons for a person to participate in the meet- f. Confirmation of completion of the building ing; g. Proof of paying of the fees. connection to utility networks; f. Final decisions of each of the attendees; The law sets a time-limit of 30 days to issue a g. Energy characteristic of the building, prepared decision. In case of complex projects, the limit is g. Information on the entities summoned to the by the architect. of 60 days. meeting, whose representatives did not partici- pate in it; Procedure 22*. Receive final inspections Procedure 4*. Request technical h. The signatures of the participants. Time: 21 days conditions for utility connections: electricity Procedure 8*. Request and obtain a Cost: No cost decision on the project proposal for Comments: The post-construction review of the Time: 14 days road connection from the Administrator site is carried out by the Building Inspectorate. Cost: No cost of Public Roads Comments: Requesting the technical conditions Time: 30 days DEALING WITH CONSTRUCTION PERMITS to connect to electricity is compulsory in order to Cost: No cost Katowice, Śląskie obtain the building permit. Comments: The building project must be adjusted Warehouse value: PLN 2,032,884 (EUR 474,109) Procedure 5*. Receive an opinion about with the administrator of the public road near Data as of: September 1st, 2014 mining damage which the building is to be constructed, and to which the construction site is to be joined. Procedure 1. Obtain current geodetic Time: 14 days The approval is issued in the form of a written map Cost: PLN 40 confirmation. Building or rebuilding an entrance to Time: 30 days the plot requires a permit to locate the driveway. The entrance project should be approved by the Cost: PLN 150 * This procedure can be completed simultaneously with previous procedures. 106 DOING BUSINESS IN POLAND 2015 Administrator of Public Roads, to which BuildCo request for additional documents or explanations Comments: BuildCo must inform the National needs to submit an application form and the suspends the proceeding of the application until Sanitary Inspectorate (Sanepid) about the com- following attachments: these documents and explanations are delivered. pletion of the building. After receiving BuildCo’s a. 2 copies of the project of road connections; Once the City Hall approves a building permit notification, Sanepid has 14 days to inspect the request, it takes 14 days for the administrative new construction and issue its opinion. After 14 b. Copy of the decision about the location of the decision to become legal. During these 14 days, days pass, a silence-is-consent rule applies: if road exit previously issued by the Administra- interested parties (such as neighbors) can appeal Sanepid does not issue any response within this tor of Public Roads; the decision. As of August 22, 2008 the validity of timeframe, it is considered approved. c. Copy of the local zoning plan (or a copy of building permits has been extended from 2 years building conditions for the plot). to 3 years. Procedure 16. Receive inspection from the National Sanitary Inspectorate and Procedure 9*. Request and obtain Procedure 12. Notify the Building obtain approval consent from sanitary expert Inspectorate about the beginning of Time: 14 days Time: 1 day construction Cost: No cost Cost: PLN 250 Time: 1 day Comments: The new construction must be Comments: The building project must be Cost: No cost inspected by the National Sanitary Inspectorate reviewed by a sanitary expert. This professional Comments: BuildCo must notify the Building (Sanepid). This procedure is needed in order to gives a positive opinion to the project by affixing Inspectorate of the start of construction work 7 obtain the certificate of occupancy and start using his/her stamp and an approval/non approval days in advance (Article 41.4 of the Construction the warehouse. In order to pass the inspection, clause to the project. The authority issuing build- Law), providing the relevant authority with infor- BuildCo needs to provide to Sanepid the following ing permits then checks if the project has been mation about the building director and supervising documents: stamped by a sanitary expert. Without this stamp, inspector. the building permits cannot be granted. a. The construction permit; The following documents must be attached to the b. The technological project with the agreed Procedure 10*. Request and obtain notification: hygiene and health requirements; consent from fire safety expert a. Statement of the building director (site c. The relevant opinions and agreements, manager) regarding completion of the safety including: the bacteriological test of water from Time: 1 day and health protection plan, and plans for the the internal system, a document certifying Cost: PLN 600 management of building works; the effectiveness of mechanical ventilation, a Comments: BuildCo hires a fire safety expert to b. Statement of the supervising inspector regard- document certifying the effectiveness of the review the aspects of the project that concerns ing control assumption; protection against electrical hazard; fire safety. The fire safety expert works with c. Certificates confirming the building director’s d. Documents approving the use of the construc- BuildCo during the preparation of the project and, and supervising inspector’s professional skills; tion materials used in construction; once it has been finalized, s/he signs and stamps d. Information regarding the safety and hygiene of e. An agreement for the collection of waste it. Without this stamp, the authority issuing working conditions on the building site. (municipal, medical, hazardous); building permits will not approve the project. For The investor must immediately inform the Build- f. The medical certificate for sanitary-epidemio- complex projects, a statement from the local State ing Inspectorate of any changes in the data above logical purposes for staff. Fire Service might be required. and register the building log with this authority. Procedure 17*. Inform the State Fire Procedure 11. Request and obtain Procedure 13*. Conclude agreement Service about completion of the building building permit with utility provider: water and sewage Time: 1 day Time: 49 days Time: 7 days Cost: No cost Cost: PLN 539 Cost: PLN 300 Comments: BuildCo must inform the local Comments: Construction work cannot begin Comments: BuildCo incurs the cost of building department of the State Fire Service about the before BuildCo has obtained the building permit. connection to water and sewage networks. This completion of the building. After receiving Build- To acquire the building permit, the investor must cost depends on the technical conditions previ- Co’s notification, the State Fire Service has 14 days send the official application form to the appropri- ously issued. to inspect the new construction and issue its opin- ate office of architectural and building administra- ion. After 14 days pass, a silence-is-consent rule tion at the municipality. Procedure 14. Receive inspection and applies: if the State Fire Service remains silent, it is The following documents should be attached to obtain water and sewage connections regarded as having no objections or comments. the application: Time: 1 day a. 4 copies of the building project, with all Procedure 18. Receive inspection opinions, adjustments, permits, and other Cost: No cost from the State Fire Service and obtain documents required by the particular legal acts; Comments: Once the water and sewage connec- approval b. The investor’s formal written statement con- tion project has been agreed, BuildCo can submit Time: 14 days cerning the right to use the land on which the a request to start the connection works. The building is to be built. agency responsible for waterworks conducts a Cost: No cost The opinions, adjustments, and permits men- technical inspection and connects the warehouse Comments: The new construction must be tioned above should be acquired by BuildCo or its to the water and sewage networks on the same inspected by the local department of the State attorney. The building project should be accom- day. Fire Service. This procedure is needed in order to panied by a document certifying that the project obtain the certificate of occupancy and start using designer is registered as a building expert. The Procedure 15*. Inform the National the warehouse. decision on the conditions of building in a certain Sanitary Inspectorate about the area is obligatory when the area is not covered by completion of the building Procedure 19*. Obtain final geodetic a binding special layout plan. The legally allowed report time for making an administrative decision Time: 1 day granting a building permit is 30 days, and 65 days Cost: No cost Time: 7 days for resolving difficult cases (as set in the Code Cost: PLN 1,500 of Administrative Procedure). The Building Law stipulates that City Halls are fined PLN 500 for each day of delay in issuing a building permit. A * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 107 Comments: When the building is complete, it is Procedure 2*. Obtain current geodetic Cost: PLN 325.5 (PLN 105 for the first utility necessary to prepare the final geodetic report to connection + PLN 73.5 for 3 additional utility map confirm the real, final layout of the building on connections) the geodetic map. The process is completed by a Time: 14 days Comments: The location of the proposed public certified geodesist and is reviewed by the Poviat Cost: PLN 150 utility networks is agreed upon during “coor- Geodetic Office. dination meetings” organized by the district Comments: A land surveyor sends an application to the Geodetic Department requesting the cur- governorate (“Starosta”) and attended by: Procedure 20. Request and receive rent map of the area where the new construction a. The applicant; occupancy permit will be built. Once obtained, the land surveyor b. Entities that manage public utilities; Time: 21 days performs a land survey and updates the map with c. Representatives of the local governments; Cost: PLN 135 (25% of the cost of the building the geodetic data s/he has collected. The updated map is then submitted to the Geodetic Depart- d. Other entities that may be affected by the permit) outcomes of the coordination meetings. ment for approval. Comments: When the building works are over, BuildCo needs to submit documents containing An updated geodetic map serves as the starting BuildCo must inform, in writing, the Building proposals for the location of the different net- point for all projects. The cost of the procedure Inspectorate of its intention to start using the works. The district governorate sets the date and depends on the number of copies and on the size building. the place of the coordination meeting. The scope of the maps required by the land surveyor. The Before the building can be occupied, BuildCo must cost has been increased since July, 12th 2014. of the coordination meeting is to eliminate the obtain an occupancy permit. BuildCo applies for risks arising from possible collisions between util- an occupancy permit to the Building Inspectorate. Procedure 3*. Request technical ity networks. The results of coordination meetings The Building Inspectorate is in charge of executing are stated in the protocol containing: conditions for utility connections: a final inspection to certify that the new construc- a. Description of the meeting, the date and the tion has been built according to the approved electricity location; plans and that it is ready to be operative. Time: 7 days b. A description of the subject of discussion; The following documents must be attached to the Cost: No cost c. The name and other identifying information of application for an occupancy permit: the applicant; Comments: Requesting the technical conditions a. Original copy of the building log; to connect to electricity is compulsory in order to d. The name and position of the chairman; b. Building director’s written statement, indicating obtain the building permit. e. The names of the participants and the entities that the building was completed in total that they represent, or information about the compliance with the project, building permit, Procedure 4*. Request and obtain reasons for a person to participate in the meet- and law regulations, and that the building site technical conditions for the location of ing; and its neighborhood have been cleared of the road exit from the Administrator of construction debris; f. Final decisions of each of the attendees; Public Roads g. Information on the entities summoned to the c. Expert’s reports and protocols of required tests and controls; Time: 14 days meeting, whose representatives did not partici- pate in it; d. Final geodetic report; Cost: PLN 82 h. The signatures of the participants. e. Investor’s written statement of lack of objec- Comments: BuildCo applies to the Administrator tions from the authorities; of Public Roads asking the technical conditions Procedure 7. Obtain a decision on the f. Confirmation of completion of the building to locate the road connection between the plot of land and the public road. BuildCo needs to submit project proposal for the water and connection to utility networks; the following documents: sewage connections g. Energy characteristic of the building, prepared by the architect. a. Copy of the local zoning plan (or a copy of the Time: 28 days building conditions for the plot); Cost: PLN 420 Procedure 21*. Receive final inspections b. Proof of ownership of the plot of land; Comments: BuildCo submits the project to con- Time: 15 days c. An updated geodetic map; nect to the water and sewage networks based on Cost: No cost d. Information about neighboring plots; the technical conditions received before. e. The technical parameters of the connection; Comments: The post-construction review of the Procedure 8*. Request and obtain a site is carried out by the Building Inspectorate. f. Company incorporation documents (if the applicant is a company); decision on the project proposal for g. Proof of paying of the fees. road connection from the Administrator DEALING WITH CONSTRUCTION PERMITS of Public Roads The law sets a time-limit of 30 days to issue a Kielce, Świętokrzyskie decision. In case of complex projects, the limit is Time: 14 days Warehouse value: PLN 2,032,884 (EUR 474,109) of 60 days. Cost: No cost Data as of: September 1st, 2014 Comments: The building project must be adjusted Procedure 5*. Request technical with the administrator of the public road near Procedure 1. Request technical conditions for utility connections: which the building is to be constructed, and conditions for utility connections: rainwater drainage to which the construction site is to be joined. waterworks Time: 7 days The approval is issued in the form of a written Time: 21 days confirmation. Building or rebuilding an entrance to Cost: PLN 56 the plot requires a permit to locate the driveway. Cost: PLN 100 Comments: BuildCo contacts the Administrator The entrance project should be approved by the Comments: BuildCo contacts the agency in of Public Roads asking for technical conditions for Administrator of Public Roads, to which BuildCo charge of waterworks asking the technical con- connecting to the rainwater drainage system. needs to submit an application form and the ditions for connecting the warehouse to utilities. following attachments: The situational map of the area and a proof of Procedure 6. Receive an opinion from a. 2 copies of the project of road connections; ownership of the land must be attached to the the coordination meeting about the lack b. Copy of the decision about the location of the request of technical conditions. of conflicts among utility connections road exit previously issued by the Administra- Time: 10 days tor of Public Roads; c. Copy of the local zoning plan (or a copy of building conditions for the plot). * This procedure can be completed simultaneously with previous procedures. 108 DOING BUSINESS IN POLAND 2015 Procedure 9*. Obtain a decision on request for additional documents or explanations Comments: BuildCo must inform the National suspends the proceeding of the application until Sanitary Inspectorate (Sanepid) about the com- the project proposal for the rainwater these documents and explanations are delivered. pletion of the building. After receiving BuildCo’s drainage Once the City Hall approves a building permit notification, Sanepid has 14 days to inspect the Time: 14 days request, it takes 14 days for the administrative new construction and issue its opinion. After 14 Cost: PLN 60 decision to become legal. During these 14 days, days pass, a silence-is-consent rule applies: if interested parties (such as neighbors) can appeal Sanepid does not issue any response within this Comments: BuildCo submits the project to con- the decision. As of August 22, 2008 the validity of timeframe, it is considered approved. nect to the rainwater drainage system based on building permits has been extended from 2 years the technical conditions received before. to 3 years. Procedure 17. Receive inspection from the National Sanitary Inspectorate and Procedure 10*. Request and obtain Procedure 13. Notify the Building obtain approval consent from fire safety expert Inspectorate about the beginning of Time: 14 days Time: 3 days construction Cost: No cost Cost: PLN 600 Time: 1 day Comments: The new construction must be Comments: BuildCo hires a fire safety expert to Cost: No cost inspected by the National Sanitary Inspectorate review the aspects of the project that concerns Comments: BuildCo must notify the Building (Sanepid). This procedure is needed in order to fire safety. The fire safety expert works with Inspectorate of the start of construction work 7 obtain the certificate of occupancy and start using BuildCo during the preparation of the project and, days in advance (Article 41.4 of the Construction the warehouse. In order to pass the inspection, once it has been finalized, s/he signs and stamps Law), providing the relevant authority with infor- BuildCo needs to provide to Sanepid the following it. Without this stamp, the authority issuing mation about the building director and supervising documents: building permits will not approve the project. For inspector. a. The construction permit; complex projects, a statement from the local State The following documents must be attached to the b. The technological project with the agreed Fire Service might be required. notification: hygiene and health requirements; Procedure 11*. Request and obtain a. Statement of the building director (site c. The relevant opinions and agreements, consent from sanitary expert manager) regarding completion of the safety including: the bacteriological test of water from and health protection plan, and plans for the the internal system, a document certifying Time: 3 days management of building works; the effectiveness of mechanical ventilation, a Cost: PLN 500 b. Statement of the supervising inspector regard- document certifying the effectiveness of the Comments: The building project must be ing control assumption; protection against electrical hazard; reviewed by a sanitary expert. This professional c. Certificates confirming the building director’s d. Documents approving the use of the construc- gives a positive opinion to the project by affixing and supervising inspector’s professional skills; tion materials used in construction; his/her stamp and an approval/non approval d. Information regarding the safety and hygiene of e. An agreement for the collection of waste clause to the project. The authority issuing build- working conditions on the building site. (municipal, medical, hazardous); ing permits then checks if the project has been The investor must immediately inform the Build- f. The medical certificate for sanitary-epidemio- stamped by a sanitary expert. Without this stamp, ing Inspectorate of any changes in the data above logical purposes for staff. the building permits cannot be granted. and register the building log with this authority. Procedure 18*. Inform the State Fire Procedure 12. Request and obtain Procedure 14*. Conclude agreement Service about completion of the building building permit with utility provider: water and sewage Time: 1 day Time: 60 days Time: 5 days Cost: No cost Cost: PLN 539 Cost: PLN 250 Comments: BuildCo must inform the local Comments: Construction work cannot begin Comments: BuildCo incurs the cost of building department of the State Fire Service about the before BuildCo has obtained the building permit. connection to water and sewage networks. This completion of the building. After receiving Build- To acquire the building permit, the investor must cost depends on the technical conditions previ- Co’s notification, the State Fire Service has 14 days send the official application form to the appropri- ously issued. to inspect the new construction and issue its opin- ate office of architectural and building administra- ion. After 14 days pass, a silence-is-consent rule tion at the municipality. Procedure 15. Receive inspection and applies: if the State Fire Service remains silent, it is The following documents should be attached to obtain water and sewage connections regarded as having no objections or comments. the application: Time: 1 day a. 4 copies of the building project, with all Procedure 19. Receive inspection opinions, adjustments, permits, and other Cost: No cost from the State Fire Service and obtain documents required by the particular legal acts; Comments: Once the water and sewage connec- approval b. The investor’s formal written statement con- tion project has been agreed, BuildCo can submit Time: 14 days cerning the right to use the land on which the a request to start the connection works. The building is to be built. agency responsible for waterworks conducts a Cost: No cost The opinions, adjustments, and permits men- technical inspection and connects the warehouse Comments: The new construction must be tioned above should be acquired by BuildCo or its to the water and sewage networks on the same inspected by the local department of the State attorney. The building project should be accom- day. Fire Service. This procedure is needed in order to panied by a document certifying that the project obtain the certificate of occupancy and start using designer is registered as a building expert. The Procedure 16*. Inform the National the warehouse. decision on the conditions of building in a certain Sanitary Inspectorate about the area is obligatory when the area is not covered by completion of the building Procedure 20*. Obtain final geodetic a binding special layout plan. The legally allowed Time: 1 day report time for making an administrative decision Cost: No cost Time: 14 days granting a building permit is 30 days, and 65 days for resolving difficult cases (as set in the Code Cost: PLN 1,000 of Administrative Procedure). The Building Law stipulates that City Halls are fined PLN 500 for each day of delay in issuing a building permit. A * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 109 Comments: When the building is complete, it is An updated geodetic map serves as the starting Procedure 6. Request and obtain a necessary to prepare the final geodetic report to point for all projects. In this city, an updated decision on the project proposal for confirm the real, final layout of the building on geodetic map is also needed in order to apply for the geodetic map. The process is completed by a a decision regarding the location of the road exit road connection from the Administrator certified geodesist and is reviewed by the Poviat from the Administrator of Public Roads. The cost of Public Roads Geodetic Office. of the procedure depends on the number of copies Time: 28 days and on the size of the maps required by the land Cost: No cost Procedure 21. Request and receive surveyor. The cost has been increased since July, occupancy permit 12th 2014. Comments: The building project must be adjusted with the administrator of the public road near Time: 14 days Procedure 2. Request technical which the building is to be constructed, and Cost: PLN 135 (25% of the cost of the building conditions for utility connections: to which the construction site is to be joined. permit) electricity The approval is issued in the form of a written confirmation. Building or rebuilding an entrance to Comments: When the building works are over, Time: 30 days the plot requires a permit to locate the driveway. BuildCo must inform, in writing, the Building Cost: No cost The entrance project should be approved by the Inspectorate of its intention to start using the Administrator of Public Roads, to which BuildCo building. Comments: Requesting the technical conditions needs to submit an application form and the Before the building can be occupied, BuildCo must to connect to electricity is compulsory in order to following attachments: obtain an occupancy permit. BuildCo applies for obtain the building permit. a. 2 copies of the project of road connections; an occupancy permit to the Building Inspectorate. The Building Inspectorate is in charge of executing Procedure 3*. Request and obtain b. Copy of the decision about the location of the a final inspection to certify that the new construc- technical conditions for the location of road exit previously issued by the Administra- tion has been built according to the approved the road exit from the Administrator of tor of Public Roads; plans and that it is ready to be operative. Public Roads c. Copy of the local zoning plan (or a copy of The following documents must be attached to the building conditions for the plot). Time: 28 days application for an occupancy permit: a. Original copy of the building log; Cost: PLN 82 Procedure 7*. Obtain a decision on Comments: BuildCo applies to the Administrator the project proposal for the water and b. Building director’s written statement, indicating that the building was completed in total of Public Roads asking the technical conditions sewage connections compliance with the project, building permit, to locate the road connection between the plot of Time: 28 days and law regulations, and that the building site land and the public road. BuildCo needs to submit the following documents: Cost: PLN 100 and its neighborhood have been cleared of construction debris; a. Copy of the local zoning plan (or a copy of the Comments: BuildCo submits the project to con- c. Expert’s reports and protocols of required tests building conditions for the plot); nect to the water and sewage networks based on and controls; the technical conditions received before. b. Proof of ownership of the plot of land; d. Final geodetic report; c. An updated geodetic map; Procedure 8*. Obtain a decision on e. Investor’s written statement of lack of objec- d. Information about neighboring plots; the project proposal for the rainwater tions from the authorities; e. The technical parameters of the connection; drainage f. Confirmation of completion of the building f. Company incorporation documents (if the connection to utility networks; Time: 21 days applicant is a company); g. Energy characteristic of the building, prepared Cost: No cost g. Proof of paying of the fees. by the architect. Comments: BuildCo submits the project to con- The law sets a time-limit of 30 days to issue a decision. In case of complex projects, the limit is nect to the rainwater drainage system based on Procedure 22*. Receive final inspections of 60 days. the technical conditions received before. Time: 14 days Procedure 4*. Request technical Procedure 9*. Receive an opinion from Cost: No cost conditions for utility connections: the Team Coordinating the Location Comments: The post-construction review of the of Proposed Infrastructure Networks site is carried out by the Building Inspectorate. waterworks (ZKUPSUT) about the lack of conflicts Time: 28 days among utility connections DEALING WITH CONSTRUCTION PERMITS Cost: PLN 100 Time: 21 days Kraków, Małopolskie Comments: BuildCo contacts the agency in Cost: PLN 325.5 (PLN 105 for the first utility charge of waterworks asking the technical con- Warehouse value: PLN 2,032,884 (EUR 474,109) connection + PLN 73.5 for 3 additional utility ditions for connecting the warehouse to utilities. Data as of: September 1st, 2014 connections) The situational map of the area and a proof of ownership of the land must be attached to the Comments: The location of the proposed public Procedure 1. Obtain current geodetic request of technical conditions. utility networks is agreed upon during “coor- map dination meetings” organized by the district Time: 20 days Procedure 5*. Request technical governorate (“Starosta”) and attended by: Cost: PLN 150 conditions for utility connections: a. The applicant; rainwater drainage b. Entities that manage public utilities; Comments: A land surveyor sends an application to the Geodetic Department requesting the cur- Time: 14 days c. Representatives of the local governments; rent map of the area where the new construction Cost: No cost d. Other entities that may be affected by the will be built. Once obtained, the land surveyor outcomes of the coordination meetings. Comments: BuildCo contacts the Department performs a land survey and updates the map with BuildCo needs to submit documents containing of Technical Infrastructure and Public Utilities of the geodetic data s/he has collected. The updated proposals for the location of the different net- the City Hall asking for technical conditions for map is then submitted to the Geodetic Depart- works. The district governorate sets the date and connecting to the rainwater drainage system. ment for approval. the place of the coordination meeting. The scope of the coordination meeting is to eliminate the * This procedure can be completed simultaneously with previous procedures. 110 DOING BUSINESS IN POLAND 2015 risks arising from possible collisions between util- request, it takes 14 days for the administrative Procedure 16. Receive inspection from ity networks. The results of coordination meetings decision to become legal. During these 14 days, the National Sanitary Inspectorate and are stated in the protocol containing: interested parties (such as neighbors) can appeal the decision. As of August 22, 2008 the validity of obtain approval a. Description of the meeting, the date and the location; building permits has been extended from 2 years Time: 14 days to 3 years. Cost: No cost b. A description of the subject of discussion; c. The name and other identifying information of Procedure 12. Notify the Building Comments: The new construction must be the applicant; inspected by the National Sanitary Inspectorate Inspectorate about the beginning of d. The name and position of the chairman; (Sanepid). This procedure is needed in order to construction e. The names of the participants and the entities obtain the certificate of occupancy and start using Time: 1 day the warehouse. In order to pass the inspection, that they represent, or information about the reasons for a person to participate in the meet- Cost: No cost BuildCo needs to provide to Sanepid the following ing; documents: Comments: BuildCo must notify the Building f. Final decisions of each of the attendees; a. The construction permit; Inspectorate of the start of construction work 7 g. Information on the entities summoned to the days in advance (Article 41.4 of the Construction b. The technological project with the agreed meeting, whose representatives did not partici- Law), providing the relevant authority with infor- hygiene and health requirements; pate in it; mation about the building director and supervising c. The relevant opinions and agreements, h. The signatures of the participants. inspector. including: the bacteriological test of water from The following documents must be attached to the the internal system, a document certifying Procedure 10*. Request and obtain notification: the effectiveness of mechanical ventilation, a document certifying the effectiveness of the consent from fire safety expert a. Statement of the building director (site protection against electrical hazard; manager) regarding completion of the safety Time: 1 day d. Documents approving the use of the construc- and health protection plan, and plans for the Cost: PLN 1,000 management of building works; tion materials used in construction; Comments: BuildCo hires a fire safety expert to b. Statement of the supervising inspector regard- e. An agreement for the collection of waste review the aspects of the project that concerns ing control assumption; (municipal, medical, hazardous); fire safety. The fire safety expert works with c. Certificates confirming the building director’s f. The medical certificate for sanitary-epidemio- BuildCo during the preparation of the project and, and supervising inspector’s professional skills; logical purposes for staff. once it has been finalized, s/he signs and stamps d. Information regarding the safety and hygiene of it. Without this stamp, the authority issuing working conditions on the building site. Procedure 17*. Inform the State Fire building permits will not approve the project. For Service about completion of the building complex projects, a statement from the local State The investor must immediately inform the Build- ing Inspectorate of any changes in the data above Time: 1 day Fire Service might be required. and register the building log with this authority. Cost: No cost Procedure 11. Request and obtain Comments: BuildCo must inform the local building permit Procedure 13*. Conclude agreement department of the State Fire Service about the with utility provider: water and sewage Time: 65 days completion of the building. After receiving Build- Time: 3 days Co’s notification, the State Fire Service has 14 days Cost: PLN 539 to inspect the new construction and issue its opin- Cost: PLN 300 Comments: Construction work cannot begin ion. After 14 days pass, a silence-is-consent rule before BuildCo has obtained the building permit. Comments: BuildCo incurs the cost of building applies: if the State Fire Service remains silent, it is To acquire the building permit, the investor must connection to water and sewage networks. This regarded as having no objections or comments. send the official application form to the appropri- cost depends on the technical conditions previ- ate office of architectural and building administra- ously issued. Procedure 18. Receive inspection tion at the municipality. from the State Fire Service and obtain Procedure 14. Receive inspection and The following documents should be attached to approval the application: obtain water and sewage connections Time: 14 days a. 4 copies of the building project, with all Time: 1 day opinions, adjustments, permits, and other Cost: No cost Cost: No cost documents required by the particular legal acts; Comments: The new construction must be Comments: Once the water and sewage connec- inspected by the local department of the State b. The investor’s formal written statement con- tion project has been agreed, BuildCo can submit cerning the right to use the land on which the Fire Service. This procedure is needed in order to a request to start the connection works. The obtain the certificate of occupancy and start using building is to be built. agency responsible for waterworks conducts a the warehouse. The opinions, adjustments, and permits men- technical inspection and connects the warehouse tioned above should be acquired by BuildCo or its to the water and sewage networks on the same attorney. The building project should be accom- Procedure 19*. Obtain final geodetic day. panied by a document certifying that the project report designer is registered as a building expert. The Procedure 15*. Inform the National Time: 14 days decision on the conditions of building in a certain Sanitary Inspectorate about the Cost: PLN 1,500 area is obligatory when the area is not covered by completion of the building a binding special layout plan. The legally allowed Comments: When the building is complete, it is time for making an administrative decision Time: 1 day necessary to prepare the final geodetic report to granting a building permit is 30 days, and 65 days Cost: No cost confirm the real, final layout of the building on for resolving difficult cases (as set in the Code the geodetic map. The process is completed by a of Administrative Procedure). The Building Law Comments: BuildCo must inform the National certified geodesist and is reviewed by the Poviat stipulates that City Halls are fined PLN 500 for Sanitary Inspectorate (Sanepid) about the com- Geodetic Office. each day of delay in issuing a building permit. A pletion of the building. After receiving BuildCo’s request for additional documents or explanations notification, Sanepid has 14 days to inspect the Procedure 20. Request and receive suspends the proceeding of the application until new construction and issue its opinion. After 14 occupancy permit these documents and explanations are delivered. days pass, a silence-is-consent rule applies: if Sanepid does not issue any response within this Time: 30 days Once the City Hall approves a building permit timeframe, it is considered approved. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 111 Cost: PLN 135 (25% of the cost of the building Comments: Requesting the technical conditions b. Copy of the decision about the location of the permit) to connect to electricity is compulsory in order to road exit previously issued by the Administra- Comments: When the building works are over, obtain the building permit. tor of Public Roads; BuildCo must inform, in writing, the Building c. Copy of the local zoning plan (or a copy of Inspectorate of its intention to start using the Procedure 3*. Request and obtain building conditions for the plot). building. technical conditions for the location of Before the building can be occupied, BuildCo must the road exit from the Administrator of Procedure 7*. Receive an opinion from obtain an occupancy permit. BuildCo applies for Public Roads the coordination meeting about the lack an occupancy permit to the Building Inspectorate. Time: 30 days of conflicts among utility connections The Building Inspectorate is in charge of executing Time: 14 days a final inspection to certify that the new construc- Cost: PLN 82 tion has been built according to the approved Comments: BuildCo applies to the Administrator Cost: PLN 325.5 (PLN 105 for the first utility plans and that it is ready to be operative. of Public Roads asking the technical conditions connection + PLN 73.5 for 3 additional utility to locate the road connection between the plot of connections) The following documents must be attached to the application for an occupancy permit: land and the public road. BuildCo needs to submit Comments: The location of the proposed public the following documents: utility networks is agreed upon during “coor- a. Original copy of the building log; a. Copy of the local zoning plan (or a copy of the dination meetings” organized by the district b. Building director’s written statement, indicating governorate (“Starosta”) and attended by: building conditions for the plot); that the building was completed in total compliance with the project, building permit, b. Proof of ownership of the plot of land; a. The applicant; and law regulations, and that the building site c. An updated geodetic map; b. Entities that manage public utilities; and its neighborhood have been cleared of d. Information about neighboring plots; c. Representatives of the local governments; construction debris; d. Other entities that may be affected by the e. The technical parameters of the connection; c. Expert’s reports and protocols of required tests outcomes of the coordination meetings. f. Company incorporation documents (if the and controls; BuildCo needs to submit documents containing applicant is a company); d. Final geodetic report; proposals for the location of the different net- g. Proof of paying of the fees. e. Investor’s written statement of lack of objec- works. The district governorate sets the date and The law sets a time-limit of 30 days to issue a the place of the coordination meeting. The scope tions from the authorities; decision. In case of complex projects, the limit is of the coordination meeting is to eliminate the f. Confirmation of completion of the building of 60 days. connection to utility networks; risks arising from possible collisions between util- ity networks. The results of coordination meetings g. Energy characteristic of the building, prepared Procedure 4*. Request technical are stated in the protocol containing: by the architect. conditions for utility connections: a. Description of the meeting, the date and the waterworks location; Procedure 21*. Receive final inspections Time: 18 days b. A description of the subject of discussion; Time: 21 days Cost: PLN 100 c. The name and other identifying information of Cost: No cost the applicant; Comments: BuildCo contacts the agency in Comments: The post-construction review of the charge of waterworks asking the technical con- d. The name and position of the chairman; site is carried out by the Building Inspectorate. ditions for connecting the warehouse to utilities. e. The names of the participants and the entities The situational map of the area and a proof of that they represent, or information about the DEALING WITH CONSTRUCTION PERMITS ownership of the land must be attached to the reasons for a person to participate in the meet- request of technical conditions. ing; Łódź, Łódzkie f. Final decisions of each of the attendees; Warehouse value: PLN 2,032,884 (EUR 474,109) Procedure 5. Obtain a decision on the g. Information on the entities summoned to the Data as of: September 1st, 2014 project proposal for the water and meeting, whose representatives did not partici- sewage connections pate in it; Procedure 1. Obtain current geodetic Time: 18 days h. The signatures of the participants. map Cost: No cost Time: 30 days Procedure 8*. Request and obtain Comments: BuildCo submits the project to con- consent from fire safety expert Cost: PLN 50 nect to the water and sewage networks based on Comments: A land surveyor sends an application the technical conditions received before. Time: 2 days to the Geodetic Department requesting the cur- Cost: PLN 1,000 rent map of the area where the new construction Procedure 6*. Request and obtain a will be built. Once obtained, the land surveyor Comments: BuildCo hires a fire safety expert to decision on the project proposal for review the aspects of the project that concerns performs a land survey and updates the map with road connection from the Administrator the geodetic data s/he has collected. The updated fire safety. The fire safety expert works with of Public Roads BuildCo during the preparation of the project and, map is then submitted to the Geodetic Depart- ment for approval. Time: 14 days once it has been finalized, s/he signs and stamps it. Without this stamp, the authority issuing An updated geodetic map serves as the starting Cost: No cost building permits will not approve the project. For point for all projects. The cost of the procedure Comments: The building project must be adjusted complex projects, a statement from the local State depends on the number of copies and on the size with the administrator of the public road near Fire Service might be required. of the maps required by the land surveyor. The which the building is to be constructed, and cost has been increased since July, 12th 2014. to which the construction site is to be joined. Procedure 9*. Request and obtain The approval is issued in the form of a written consent from sanitary expert Procedure 2*. Request technical confirmation. Building or rebuilding an entrance to conditions for utility connections: the plot requires a permit to locate the driveway. Time: 2 days electricity The entrance project should be approved by the Cost: PLN 300 Time: 30 days Administrator of Public Roads, to which BuildCo needs to submit an application form and the Cost: No cost following attachments: a. 2 copies of the project of road connections; * This procedure can be completed simultaneously with previous procedures. 112 DOING BUSINESS IN POLAND 2015 Comments: The building project must be c. Certificates confirming the building director’s e. An agreement for the collection of waste reviewed by a sanitary expert. This professional and supervising inspector’s professional skills; (municipal, medical, hazardous); gives a positive opinion to the project by affixing d. Information regarding the safety and hygiene of f. The medical certificate for sanitary-epidemio- his/her stamp and an approval/non approval working conditions on the building site. logical purposes for staff. clause to the project. The authority issuing build- The investor must immediately inform the Build- ing permits then checks if the project has been Procedure 16*. Inform the State Fire ing Inspectorate of any changes in the data above stamped by a sanitary expert. Without this stamp, Service about completion of the building and register the building log with this authority. the building permits cannot be granted. Time: 1 day Procedure 12*. Conclude agreement Procedure 10. Request and obtain Cost: No cost with utility provider: water and sewage building permit Comments: BuildCo must inform the local Time: 7 days Time: 45 days department of the State Fire Service about the Cost: PLN 300 completion of the building. After receiving Build- Cost: PLN 539 Comments: BuildCo incurs the cost of building Co’s notification, the State Fire Service has 14 days Comments: Construction work cannot begin to inspect the new construction and issue its opin- connection to water and sewage networks. The before BuildCo has obtained the building permit. ion. After 14 days pass, a silence-is-consent rule connection is done by the Municipal Water- To acquire the building permit, the investor must applies: if the State Fire Service remains silent, it is works Company (ZWIK) 7 days after it has send the official application form to the appropri- regarded as having no objections or comments. been notified. The cost depends on the technical ate office of architectural and building administra- conditions. tion at the municipality. Procedure 17. Receive inspection The following documents should be attached to Procedure 13. Receive inspection and from the State Fire Service and obtain the application: obtain water and sewage connections approval a. 4 copies of the building project, with all Time: 1 day Time: 14 days opinions, adjustments, permits, and other documents required by the particular legal acts; Cost: No cost Cost: No cost b. The investor’s formal written statement con- Comments: Once the water and sewage connec- Comments: The new construction must be cerning the right to use the land on which the tion project has been agreed, BuildCo can submit inspected by the local department of the State building is to be built. a request to start the connection works. The Fire Service. This procedure is needed in order to The opinions, adjustments, and permits men- agency responsible for waterworks conducts a obtain the certificate of occupancy and start using tioned above should be acquired by BuildCo or its technical inspection and connects the warehouse the warehouse. attorney. The building project should be accom- to the water and sewage networks on the same panied by a document certifying that the project day. Procedure 18*. Obtain final geodetic designer is registered as a building expert. The report decision on the conditions of building in a certain Procedure 14*. Inform the National Time: 14 days area is obligatory when the area is not covered by Sanitary Inspectorate about the a binding special layout plan. The legally allowed completion of the building Cost: PLN 2,000 time for making an administrative decision Comments: When the building is complete, it is granting a building permit is 30 days, and 65 days Time: 1 day necessary to prepare the final geodetic report to for resolving difficult cases (as set in the Code Cost: No cost confirm the real, final layout of the building on of Administrative Procedure). The Building Law the geodetic map. The process is completed by a Comments: BuildCo must inform the National stipulates that City Halls are fined PLN 500 for certified geodesist and is reviewed by the Poviat Sanitary Inspectorate (Sanepid) about the com- each day of delay in issuing a building permit. A Geodetic Office. pletion of the building. After receiving BuildCo’s request for additional documents or explanations notification, Sanepid has 14 days to inspect the suspends the proceeding of the application until Procedure 19. Request and receive new construction and issue its opinion. After 14 these documents and explanations are delivered. occupancy permit days pass, a silence-is-consent rule applies: if Once the City Hall approves a building permit Sanepid does not issue any response within this Time: 30 days request, it takes 14 days for the administrative timeframe, it is considered approved. decision to become legal. During these 14 days, Cost: PLN 135 (25% of the cost of the building interested parties (such as neighbors) can appeal permit) the decision. As of August 22, 2008 the validity of Procedure 15. Receive inspection from building permits has been extended from 2 years the National Sanitary Inspectorate and Comments: When the building works are over, to 3 years. obtain approval BuildCo must inform, in writing, the Building Inspectorate of its intention to start using the Time: 14 days Procedure 11. Notify the Building building. Cost: No cost Before the building can be occupied, BuildCo must Inspectorate about the beginning of construction Comments: The new construction must be obtain an occupancy permit. BuildCo applies for inspected by the National Sanitary Inspectorate an occupancy permit to the Building Inspectorate. Time: 1 day (Sanepid). This procedure is needed in order to The Building Inspectorate is in charge of executing Cost: No cost obtain the certificate of occupancy and start using a final inspection to certify that the new construc- the warehouse. In order to pass the inspection, tion has been built according to the approved Comments: BuildCo must notify the Building plans and that it is ready to be operative. BuildCo needs to provide to Sanepid the following Inspectorate of the start of construction work 7 documents: The following documents must be attached to the days in advance (Article 41.4 of the Construction Law), providing the relevant authority with infor- a. The construction permit; application for an occupancy permit: mation about the building director and supervising b. The technological project with the agreed a. Original copy of the building log; inspector. hygiene and health requirements; b. Building director’s written statement, indicating The following documents must be attached to the c. The relevant opinions and agreements, that the building was completed in total notification: including: the bacteriological test of water from compliance with the project, building permit, a. Statement of the building director (site the internal system, a document certifying and law regulations, and that the building site manager) regarding completion of the safety the effectiveness of mechanical ventilation, a and its neighborhood have been cleared of and health protection plan, and plans for the document certifying the effectiveness of the construction debris; management of building works; protection against electrical hazard; c. Expert’s reports and protocols of required tests b. Statement of the supervising inspector regard- d. Documents approving the use of the construc- and controls; ing control assumption; tion materials used in construction; d. Final geodetic report; * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 113 e. Investor’s written statement of lack of objec- Comments: Requesting the technical conditions Procedure 7*. Request and obtain a tions from the authorities; to connect to electricity is compulsory in order to decision on the project proposal for f. Confirmation of completion of the building obtain the building permit. road connection from the Administrator connection to utility networks; Procedure 4*. Request technical of Public Roads g. Energy characteristic of the building, prepared by the architect. conditions for utility connections: Time: 21 days waterworks Cost: No cost Procedure 20*. Receive final inspections Time: 14 days Comments: The building project must be adjusted Time: 21 days Cost: No cost with the administrator of the public road near Cost: No cost which the building is to be constructed, and Comments: BuildCo contacts the agency in to which the construction site is to be joined. Comments: The post-construction review of the charge of waterworks asking the technical con- The approval is issued in the form of a written site is carried out by the Building Inspectorate. ditions for connecting the warehouse to utilities. confirmation. Building or rebuilding an entrance to The situational map of the area and a proof of the plot requires a permit to locate the driveway. ownership of the land must be attached to the The entrance project should be approved by the DEALING WITH CONSTRUCTION PERMITS request of technical conditions. Administrator of Public Roads, to which BuildCo Lublin, Lubelskie needs to submit an application form and the Warehouse value: PLN 2,032,884 (EUR 474,109) Procedure 5*. Receive an environment following attachments: Data as of: September 1st, 2014 impact analysis decision a. 2 copies of the project of road connections; Time: 14 days b. Copy of the decision about the location of the Procedure 1. Request and obtain Cost: PLN 220 road exit previously issued by the Administra- technical conditions for the location of tor of Public Roads; Comments: BuildCo needs to submit to the De- the road exit from the Administrator of c. Copy of the local zoning plan (or a copy of partment of Environment Protection a request to Public Roads know if the building needs an environmental im- building conditions for the plot). Time: 21 days pact analysis. The decision, even when negative, must be included in the application for a building Procedure 8*. Obtain a decision on Cost: PLN 82 permit. In the case of a commercial warehouse of the project proposal for the water and Comments: BuildCo applies to the Administrator 1,300.6 square meters, the environmental impact sewage connections of Public Roads asking the technical conditions analyses are not necessary. to locate the road connection between the plot of Time: 14 days land and the public road. BuildCo needs to submit Procedure 6. Receive an opinion from Cost: PLN 115 the following documents: the coordination meeting about the lack Comments: BuildCo submits the project to con- a. Copy of the local zoning plan (or a copy of the of conflicts among utility connections nect to the water and sewage networks based on building conditions for the plot); the technical conditions received before. Time: 21 days b. Proof of ownership of the plot of land; c. An updated geodetic map; Cost: PLN 325.5 (PLN 105 for the first utility Procedure 9*. Request and obtain connection + PLN 73.5 for 3 additional utility consent from sanitary expert d. Information about neighboring plots; connections) e. The technical parameters of the connection; Time: 2 days Comments: The location of the proposed public f. Company incorporation documents (if the utility networks is agreed upon during “coor- Cost: PLN 500 applicant is a company); dination meetings” organized by the district Comments: The building project must be g. Proof of paying of the fees. governorate (“Starosta”) and attended by: reviewed by a sanitary expert. This professional The law sets a time-limit of 30 days to issue a a. The applicant; gives a positive opinion to the project by affixing decision. In case of complex projects, the limit is b. Entities that manage public utilities; his/her stamp and an approval/non approval of 60 days. clause to the project. The authority issuing build- c. Representatives of the local governments; ing permits then checks if the project has been Procedure 2*. Obtain current geodetic d. Other entities that may be affected by the stamped by a sanitary expert. Without this stamp, map outcomes of the coordination meetings. the building permits cannot be granted. BuildCo needs to submit documents containing Time: 14 days proposals for the location of the different net- Procedure 10*. Request and obtain Cost: PLN 150 works. The district governorate sets the date and consent from fire safety expert Comments: A land surveyor sends an application the place of the coordination meeting. The scope Time: 2 days to the Geodetic Department requesting the cur- of the coordination meeting is to eliminate the risks arising from possible collisions between util- Cost: PLN 1,000 rent map of the area where the new construction will be built. Once obtained, the land surveyor ity networks. The results of coordination meetings Comments: BuildCo hires a fire safety expert to performs a land survey and updates the map with are stated in the protocol containing: review the aspects of the project that concerns the geodetic data s/he has collected. The updated a. Description of the meeting, the date and the fire safety. The fire safety expert works with map is then submitted to the Geodetic Depart- location; BuildCo during the preparation of the project and, ment for approval. b. A description of the subject of discussion; once it has been finalized, s/he signs and stamps An updated geodetic map serves as the starting c. The name and other identifying information of it. Without this stamp, the authority issuing point for all projects. The cost of the procedure the applicant; building permits will not approve the project. For depends on the number of copies and on the size complex projects, a statement from the local State d. The name and position of the chairman; Fire Service might be required. of the maps required by the land surveyor. The e. The names of the participants and the entities cost has been increased since July, 12th 2014. that they represent, or information about the Procedure 11. Request and obtain reasons for a person to participate in the meet- building permit Procedure 3*. Request technical ing; conditions for utility connections: Time: 44 days f. Final decisions of each of the attendees; electricity Cost: PLN 539 g. Information on the entities summoned to the Time: 14 days meeting, whose representatives did not partici- Cost: No cost pate in it; h. The signatures of the participants. * This procedure can be completed simultaneously with previous procedures. 114 DOING BUSINESS IN POLAND 2015 Comments: Construction work cannot begin Comments: BuildCo incurs the cost of building ion. After 14 days pass, a silence-is-consent rule before BuildCo has obtained the building permit. connection to water and sewage networks. This applies: if the State Fire Service remains silent, it is To acquire the building permit, the investor must cost depends on the technical conditions previ- regarded as having no objections or comments. send the official application form to the appropri- ously issued. ate office of architectural and building administra- Procedure 18. Receive inspection tion at the municipality. Procedure 14. Receive inspection and from the State Fire Service and obtain The following documents should be attached to obtain water and sewage connections approval the application: Time: 1 day Time: 14 days a. 4 copies of the building project, with all Cost: No cost Cost: No cost opinions, adjustments, permits, and other documents required by the particular legal acts; Comments: Once the water and sewage connec- Comments: The new construction must be b. The investor’s formal written statement con- tion project has been agreed, BuildCo can submit inspected by the local department of the State cerning the right to use the land on which the a request to start the connection works. The Fire Service. This procedure is needed in order to building is to be built. agency responsible for waterworks conducts a obtain the certificate of occupancy and start using technical inspection and connects the warehouse the warehouse. The opinions, adjustments, and permits men- to the water and sewage networks on the same tioned above should be acquired by BuildCo or its day. Procedure 19*. Obtain final geodetic attorney. The building project should be accom- panied by a document certifying that the project report designer is registered as a building expert. The Procedure 15*. Inform the National Time: 7 days decision on the conditions of building in a certain Sanitary Inspectorate about the area is obligatory when the area is not covered by completion of the building Cost: PLN 1,000 a binding special layout plan. The legally allowed Time: 1 day Comments: When the building is complete, it is time for making an administrative decision necessary to prepare the final geodetic report to granting a building permit is 30 days, and 65 days Cost: No cost confirm the real, final layout of the building on for resolving difficult cases (as set in the Code Comments: BuildCo must inform the National the geodetic map. The process is completed by a of Administrative Procedure). The Building Law Sanitary Inspectorate (Sanepid) about the com- certified geodesist and is reviewed by the Poviat stipulates that City Halls are fined PLN 500 for pletion of the building. After receiving BuildCo’s Geodetic Office. each day of delay in issuing a building permit. A notification, Sanepid has 14 days to inspect the request for additional documents or explanations new construction and issue its opinion. After 14 Procedure 20. Request and receive suspends the proceeding of the application until days pass, a silence-is-consent rule applies: if occupancy permit these documents and explanations are delivered. Sanepid does not issue any response within this Once the City Hall approves a building permit timeframe, it is considered approved. Time: 30 days request, it takes 14 days for the administrative Cost: PLN 135 (25% of the cost of the building decision to become legal. During these 14 days, Procedure 16. Receive inspection from permit) interested parties (such as neighbors) can appeal the National Sanitary Inspectorate and Comments: When the building works are over, the decision. As of August 22, 2008 the validity of obtain approval BuildCo must inform, in writing, the Building building permits has been extended from 2 years Inspectorate of its intention to start using the to 3 years. Time: 14 days building. Cost: No cost Procedure 12. Notify the Building Before the building can be occupied, BuildCo must Comments: The new construction must be obtain an occupancy permit. BuildCo applies for Inspectorate about the beginning of inspected by the National Sanitary Inspectorate an occupancy permit to the Building Inspectorate. construction (Sanepid). This procedure is needed in order to The Building Inspectorate is in charge of executing Time: 1 day obtain the certificate of occupancy and start using a final inspection to certify that the new construc- the warehouse. In order to pass the inspection, tion has been built according to the approved Cost: No cost BuildCo needs to provide to Sanepid the following plans and that it is ready to be operative. Comments: BuildCo must notify the Building documents: The following documents must be attached to the Inspectorate of the start of construction work 7 a. The construction permit; application for an occupancy permit: days in advance (Article 41.4 of the Construction b. The technological project with the agreed a. Original copy of the building log; Law), providing the relevant authority with infor- hygiene and health requirements; b. Building director’s written statement, indicating mation about the building director and supervising inspector. c. The relevant opinions and agreements, that the building was completed in total including: the bacteriological test of water from compliance with the project, building permit, The following documents must be attached to the the internal system, a document certifying and law regulations, and that the building site notification: the effectiveness of mechanical ventilation, a and its neighborhood have been cleared of a. Statement of the building director (site document certifying the effectiveness of the construction debris; manager) regarding completion of the safety protection against electrical hazard; and health protection plan, and plans for the c. Expert’s reports and protocols of required tests d. Documents approving the use of the construc- and controls; management of building works; tion materials used in construction; d. Final geodetic report; b. Statement of the supervising inspector regard- e. An agreement for the collection of waste e. Investor’s written statement of lack of objec- ing control assumption; (municipal, medical, hazardous); tions from the authorities; c. Certificates confirming the building director’s f. The medical certificate for sanitary-epidemio- f. Confirmation of completion of the building and supervising inspector’s professional skills; logical purposes for staff. connection to utility networks; d. Information regarding the safety and hygiene of working conditions on the building site. g. Energy characteristic of the building, prepared Procedure 17*. Inform the State Fire The investor must immediately inform the Build- by the architect. Service about completion of the building ing Inspectorate of any changes in the data above and register the building log with this authority. Time: 1 day Procedure 21*. Receive final inspections Cost: No cost Time: 21 days Procedure 13*. Conclude agreement Comments: BuildCo must inform the local Cost: No cost with utility provider: water and sewage department of the State Fire Service about the Comments: The post-construction review of the Time: 7 days completion of the building. After receiving Build- site is carried out by the Building Inspectorate. Co’s notification, the State Fire Service has 14 days Cost: PLN 200 to inspect the new construction and issue its opin- * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 115 DEALING WITH CONSTRUCTION PERMITS Comments: BuildCo contacts the agency in c. The name and other identifying information of Olsztyn, Warmińsko-Mazurskie charge of waterworks asking the technical con- the applicant; ditions for connecting the warehouse to utilities. d. The name and position of the chairman; Warehouse value: PLN 2,032,884 (EUR 474,109) The situational map of the area and a proof of Data as of: September 1st, 2014 e. The names of the participants and the entities ownership of the land must be attached to the that they represent, or information about the request of technical conditions. Procedure 1. Obtain current geodetic reasons for a person to participate in the meet- ing; map Procedure 5*. Request technical f. Final decisions of each of the attendees; Time: 21 days conditions for utility connections: rainwater drainage g. Information on the entities summoned to the Cost: PLN 150 meeting, whose representatives did not partici- Time: 7 days pate in it; Comments: A land surveyor sends an application to the Geodetic Department requesting the cur- Cost: No cost h. The signatures of the participants. rent map of the area where the new construction Comments: BuildCo contacts the Municipal will be built. Once obtained, the land surveyor Investment Department asking for technical con- Procedure 8*. Obtain a decision on performs a land survey and updates the map with ditions for connecting to the rainwater drainage the project proposal for the water and the geodetic data s/he has collected. The updated system. sewage connections map is then submitted to the Geodetic Depart- ment for approval. Time: 7 days Procedure 6. Request and obtain a An updated geodetic map serves as the starting decision on the project proposal for Cost: No cost point for all projects. In this city, an updated road connection from the Administrator Comments: BuildCo submits the project to con- geodetic map is also needed in order to apply for nect to the water and sewage networks based on of Public Roads a decision regarding the location of the road exit the technical conditions received before. from the Administrator of Public Roads. The cost Time: 14 days of the procedure depends on the number of copies Cost: No cost Procedure 9*. Obtain a decision on and on the size of the maps required by the land the project proposal for the rainwater surveyor. The cost has been increased since July, Comments: The building project must be adjusted 12th 2014. with the administrator of the public road near drainage which the building is to be constructed, and Time: 7 days Procedure 2. Request technical to which the construction site is to be joined. The approval is issued in the form of a written Cost: No cost conditions for utility connections: confirmation. Building or rebuilding an entrance to Comments: BuildCo submits the project to con- electricity the plot requires a permit to locate the driveway. nect to the rainwater drainage system based on Time: 30 days The entrance project should be approved by the the technical conditions received before. Cost: No cost Administrator of Public Roads, to which BuildCo needs to submit an application form and the Procedure 10*. Request and obtain Comments: Requesting the technical conditions following attachments: consent from fire safety expert to connect to electricity is compulsory in order to a. 2 copies of the project of road connections; obtain the building permit. Time: 1 day b. Copy of the decision about the location of the road exit previously issued by the Administra- Cost: PLN 1,000 Procedure 3*. Request and obtain tor of Public Roads; Comments: BuildCo hires a fire safety expert to technical conditions for the location of review the aspects of the project that concerns the road exit from the Administrator of c. Copy of the local zoning plan (or a copy of building conditions for the plot). fire safety. The fire safety expert works with Public Roads BuildCo during the preparation of the project and, Time: 21 days Procedure 7*. Receive an opinion from once it has been finalized, s/he signs and stamps the coordination meeting about the lack it. Without this stamp, the authority issuing Cost: PLN 82 building permits will not approve the project. For Comments: BuildCo applies to the Administrator of conflicts among utility connections complex projects, a statement from the local State of Public Roads asking the technical conditions Time: 14 days Fire Service might be required. to locate the road connection between the plot of Cost: PLN 325.5 (PLN 105 for the first utility land and the public road. BuildCo needs to submit connection + PLN 73.5 for 3 additional utility Procedure 11*. Request and obtain the following documents: connections) consent from sanitary expert a. Copy of the local zoning plan (or a copy of the Time: 1 day Comments: The location of the proposed public building conditions for the plot); utility networks is agreed upon during “coor- Cost: PLN 500 b. Proof of ownership of the plot of land; dination meetings” organized by the district c. An updated geodetic map; governorate (“Starosta”) and attended by: Comments: The building project must be reviewed by a sanitary expert. This professional d. Information about neighboring plots; a. The applicant; gives a positive opinion to the project by affixing e. The technical parameters of the connection; b. Entities that manage public utilities; his/her stamp and an approval/non approval f. Company incorporation documents (if the c. Representatives of the local governments; clause to the project. The authority issuing build- applicant is a company); d. Other entities that may be affected by the ing permits then checks if the project has been g. Proof of paying of the fees. outcomes of the coordination meetings. stamped by a sanitary expert. Without this stamp, the building permits cannot be granted. The law sets a time-limit of 30 days to issue a BuildCo needs to submit documents containing decision. In case of complex projects, the limit is proposals for the location of the different net- of 60 days. works. The district governorate sets the date and Procedure 12. Request and obtain the place of the coordination meeting. The scope building permit Procedure 4*. Request technical of the coordination meeting is to eliminate the Time: 35 days conditions for utility connections: risks arising from possible collisions between util- Cost: PLN 539 waterworks ity networks. The results of coordination meetings are stated in the protocol containing: Time: 14 days a. Description of the meeting, the date and the Cost: PLN 150 location; b. A description of the subject of discussion; * This procedure can be completed simultaneously with previous procedures. 116 DOING BUSINESS IN POLAND 2015 Comments: Construction work cannot begin Comments: BuildCo incurs the cost of building ion. After 14 days pass, a silence-is-consent rule before BuildCo has obtained the building permit. connection to water and sewage networks. This applies: if the State Fire Service remains silent, it is To acquire the building permit, the investor must cost depends on the technical conditions previ- regarded as having no objections or comments. send the official application form to the appropri- ously issued. ate office of architectural and building administra- Procedure 19. Receive inspection tion at the municipality. Procedure 15. Receive inspection and from the State Fire Service and obtain The following documents should be attached to obtain water and sewage connections approval the application: Time: 1 day Time: 14 days a. 4 copies of the building project, with all Cost: No cost Cost: No cost opinions, adjustments, permits, and other documents required by the particular legal acts; Comments: Once the water and sewage connec- Comments: The new construction must be b. The investor’s formal written statement con- tion project has been agreed, BuildCo can submit inspected by the local department of the State cerning the right to use the land on which the a request to start the connection works. The Fire Service. This procedure is needed in order to building is to be built. agency responsible for waterworks conducts a obtain the certificate of occupancy and start using technical inspection and connects the warehouse the warehouse. The opinions, adjustments, and permits men- to the water and sewage networks on the same tioned above should be acquired by BuildCo or its day. Procedure 20*. Obtain final geodetic attorney. The building project should be accom- panied by a document certifying that the project report designer is registered as a building expert. The Procedure 16*. Inform the National Time: 14 days decision on the conditions of building in a certain Sanitary Inspectorate about the area is obligatory when the area is not covered by completion of the building Cost: PLN 1,600 a binding special layout plan. The legally allowed Time: 1 day Comments: When the building is complete, it is time for making an administrative decision necessary to prepare the final geodetic report to granting a building permit is 30 days, and 65 days Cost: No cost confirm the real, final layout of the building on for resolving difficult cases (as set in the Code Comments: BuildCo must inform the National the geodetic map. The process is completed by a of Administrative Procedure). The Building Law Sanitary Inspectorate (Sanepid) about the com- certified geodesist and is reviewed by the Poviat stipulates that City Halls are fined PLN 500 for pletion of the building. After receiving BuildCo’s Geodetic Office. each day of delay in issuing a building permit. A notification, Sanepid has 14 days to inspect the request for additional documents or explanations new construction and issue its opinion. After 14 Procedure 21. Request and receive suspends the proceeding of the application until days pass, a silence-is-consent rule applies: if occupancy permit these documents and explanations are delivered. Sanepid does not issue any response within this Once the City Hall approves a building permit timeframe, it is considered approved. Time: 14 days request, it takes 14 days for the administrative Cost: PLN 135 (25% of the cost of the building decision to become legal. During these 14 days, Procedure 17. Receive inspection from permit) interested parties (such as neighbors) can appeal the National Sanitary Inspectorate and Comments: When the building works are over, the decision. As of August 22, 2008 the validity of obtain approval BuildCo must inform, in writing, the Building building permits has been extended from 2 years Inspectorate of its intention to start using the to 3 years. Time: 14 days building. Cost: No cost Procedure 13. Notify the Building Before the building can be occupied, BuildCo must Comments: The new construction must be obtain an occupancy permit. BuildCo applies for Inspectorate about the beginning of inspected by the National Sanitary Inspectorate an occupancy permit to the Building Inspectorate. construction (Sanepid). This procedure is needed in order to The Building Inspectorate is in charge of executing Time: 1 day obtain the certificate of occupancy and start using a final inspection to certify that the new construc- the warehouse. In order to pass the inspection, tion has been built according to the approved Cost: No cost BuildCo needs to provide to Sanepid the following plans and that it is ready to be operative. Comments: BuildCo must notify the Building documents: The following documents must be attached to the Inspectorate of the start of construction work 7 a. The construction permit; application for an occupancy permit: days in advance (Article 41.4 of the Construction b. The technological project with the agreed a. Original copy of the building log; Law), providing the relevant authority with infor- hygiene and health requirements; b. Building director’s written statement, indicating mation about the building director and supervising inspector. c. The relevant opinions and agreements, that the building was completed in total including: the bacteriological test of water from compliance with the project, building permit, The following documents must be attached to the the internal system, a document certifying and law regulations, and that the building site notification: the effectiveness of mechanical ventilation, a and its neighborhood have been cleared of a. Statement of the building director (site document certifying the effectiveness of the construction debris; manager) regarding completion of the safety protection against electrical hazard; and health protection plan, and plans for the c. Expert’s reports and protocols of required tests d. Documents approving the use of the construc- and controls; management of building works; tion materials used in construction; d. Final geodetic report; b. Statement of the supervising inspector regard- e. An agreement for the collection of waste e. Investor’s written statement of lack of objec- ing control assumption; (municipal, medical, hazardous); tions from the authorities; c. Certificates confirming the building director’s f. The medical certificate for sanitary-epidemio- f. Confirmation of completion of the building and supervising inspector’s professional skills; logical purposes for staff. connection to utility networks; d. Information regarding the safety and hygiene of working conditions on the building site. g. Energy characteristic of the building, prepared Procedure 18*. Inform the State Fire The investor must immediately inform the Build- by the architect. Service about completion of the building ing Inspectorate of any changes in the data above and register the building log with this authority. Time: 1 day Procedure 22*. Receive final inspections Cost: No cost Time: 7 days Procedure 14*. Conclude agreement Comments: BuildCo must inform the local Cost: No cost with utility provider: water and sewage department of the State Fire Service about the Comments: The post-construction review of the Time: 7 days completion of the building. After receiving Build- site is carried out by the Building Inspectorate. Co’s notification, the State Fire Service has 14 days Cost: PLN 250 to inspect the new construction and issue its opin- * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 117 DEALING WITH CONSTRUCTION PERMITS Comments: Requesting the technical conditions Comments: The location of the proposed public Opole, Opolskie to connect to electricity is compulsory in order to utility networks is agreed upon during “coor- obtain the building permit. dination meetings” organized by the district Warehouse value: PLN 2,032,884 (EUR 474,109) governorate (“Starosta”) and attended by: Data as of: September 1st, 2014 Procedure 5*. Request technical a. The applicant; conditions for utility connections: b. Entities that manage public utilities; Procedure 1. Obtain current geodetic rainwater drainage map c. Representatives of the local governments; Time: 7 days d. Other entities that may be affected by the Time: 30 days Cost: PLN 100 outcomes of the coordination meetings. Cost: PLN 150 BuildCo needs to submit documents containing Comments: BuildCo contacts the Department Comments: A land surveyor sends an application of Technical Infrastructure and Public Utilities of proposals for the location of the different net- to the Geodetic Department requesting the cur- the City Hall asking for technical conditions for works. The district governorate sets the date and rent map of the area where the new construction connecting to the rainwater drainage system. the place of the coordination meeting. The scope will be built. Once obtained, the land surveyor of the coordination meeting is to eliminate the performs a land survey and updates the map with Procedure 6*. Receive an environment risks arising from possible collisions between util- the geodetic data s/he has collected. The updated ity networks. The results of coordination meetings impact analysis decision are stated in the protocol containing: map is then submitted to the Geodetic Depart- ment for approval. Time: 7 days a. Description of the meeting, the date and the An updated geodetic map serves as the starting Cost: PLN 220 location; point for all projects. The cost of the procedure b. A description of the subject of discussion; Comments: BuildCo needs to submit to the De- depends on the number of copies and on the size c. The name and other identifying information of partment of Environment Protection a request to of the maps required by the land surveyor. The the applicant; know if the building needs an environmental im- cost has been increased since July, 12th 2014. pact analysis. The decision, even when negative, d. The name and position of the chairman; must be included in the application for a building e. The names of the participants and the entities Procedure 2*. Request and obtain permit. In the case of a commercial warehouse of technical conditions for the location of that they represent, or information about the 1,300.6 square meters, the environmental impact reasons for a person to participate in the meet- the road exit from the Administrator of analyses are not necessary. ing; Public Roads Procedure 7. Request and obtain a f. Final decisions of each of the attendees; Time: 14 days decision on the project proposal for g. Information on the entities summoned to the Cost: PLN 82 meeting, whose representatives did not partici- road connection from the Administrator Comments: BuildCo applies to the Administrator pate in it; of Public Roads of Public Roads asking the technical conditions h. The signatures of the participants. to locate the road connection between the plot of Time: 14 days land and the public road. BuildCo needs to submit Cost: No cost Procedure 10*. Request and obtain the following documents: Comments: The building project must be adjusted consent from sanitary expert a. Copy of the local zoning plan (or a copy of the with the administrator of the public road near Time: 2 days building conditions for the plot); which the building is to be constructed, and Cost: PLN 500 b. Proof of ownership of the plot of land; to which the construction site is to be joined. c. An updated geodetic map; The approval is issued in the form of a written Comments: The building project must be confirmation. Building or rebuilding an entrance to reviewed by a sanitary expert. This professional d. Information about neighboring plots; gives a positive opinion to the project by affixing the plot requires a permit to locate the driveway. e. The technical parameters of the connection; The entrance project should be approved by the his/her stamp and an approval/non approval f. Company incorporation documents (if the Administrator of Public Roads, to which BuildCo clause to the project. The authority issuing build- applicant is a company); needs to submit an application form and the ing permits then checks if the project has been g. Proof of paying of the fees. following attachments: stamped by a sanitary expert. Without this stamp, a. 2 copies of the project of road connections; the building permits cannot be granted. The law sets a time-limit of 30 days to issue a decision. In case of complex projects, the limit is b. Copy of the decision about the location of the of 60 days. Procedure 11*. Request and obtain road exit previously issued by the Administra- tor of Public Roads; consent from fire safety expert Procedure 3*. Request technical c. Copy of the local zoning plan (or a copy of Time: 2 days conditions for utility connections: building conditions for the plot). Cost: PLN 1,000 waterworks Comments: BuildCo hires a fire safety expert to Time: 14 days Procedure 8*. Obtain a decision on review the aspects of the project that concerns the project proposal for the water and fire safety. The fire safety expert works with Cost: PLN 150 sewage connections BuildCo during the preparation of the project and, Comments: BuildCo contacts the agency in once it has been finalized, s/he signs and stamps Time: 14 days charge of waterworks asking the technical con- it. Without this stamp, the authority issuing ditions for connecting the warehouse to utilities. Cost: No cost building permits will not approve the project. For The situational map of the area and a proof of Comments: BuildCo submits the project to con- complex projects, a statement from the local State ownership of the land must be attached to the nect to the water and sewage networks based on Fire Service might be required. request of technical conditions. the technical conditions received before. Procedure 12. Request and obtain Procedure 4*. Request technical Procedure 9*. Receive an opinion from building permit conditions for utility connections: the coordination meeting about the lack electricity Time: 44 days of conflicts among utility connections Time: 7 days Cost: PLN 539 Time: 14 days Cost: No cost Cost: PLN 325.5 (PLN 105 for the first utility connection + PLN 73.5 for 3 additional utility connections) * This procedure can be completed simultaneously with previous procedures. 118 DOING BUSINESS IN POLAND 2015 Comments: Construction work cannot begin Comments: Once the water and sewage connec- ion. After 14 days pass, a silence-is-consent rule before BuildCo has obtained the building permit. tion project has been agreed, BuildCo can submit applies: if the State Fire Service remains silent, it is To acquire the building permit, the investor must a request to start the connection works. The regarded as having no objections or comments. send the official application form to the appropri- agency responsible for waterworks conducts a ate office of architectural and building administra- technical inspection and connects the warehouse Procedure 19. Receive inspection tion at the municipality. to the water and sewage networks on the same from the State Fire Service and obtain The following documents should be attached to day. approval the application: Procedure 15. Conclude agreement with Time: 14 days a. 4 copies of the building project, with all opinions, adjustments, permits, and other utility provider: water and sewage Cost: No cost documents required by the particular legal acts; Time: 7 days Comments: The new construction must be b. The investor’s formal written statement con- inspected by the local department of the State Cost: PLN 150 cerning the right to use the land on which the Fire Service. This procedure is needed in order to building is to be built. Comments: BuildCo incurs the cost of building obtain the certificate of occupancy and start using connection to water and sewage networks. This the warehouse. The opinions, adjustments, and permits men- cost depends on the technical conditions previ- tioned above should be acquired by BuildCo or its ously issued. Procedure 20*. Obtain final geodetic attorney. The building project should be accom- panied by a document certifying that the project report designer is registered as a building expert. The Procedure 16*. Inform the National Time: 3 days decision on the conditions of building in a certain Sanitary Inspectorate about the area is obligatory when the area is not covered by completion of the building Cost: PLN 1,000 a binding special layout plan. The legally allowed Time: 1 day Comments: When the building is complete, it is time for making an administrative decision necessary to prepare the final geodetic report to granting a building permit is 30 days, and 65 days Cost: No cost confirm the real, final layout of the building on for resolving difficult cases (as set in the Code Comments: BuildCo must inform the National the geodetic map. The process is completed by a of Administrative Procedure). The Building Law Sanitary Inspectorate (Sanepid) about the com- certified geodesist and is reviewed by the Poviat stipulates that City Halls are fined PLN 500 for pletion of the building. After receiving BuildCo’s Geodetic Office. each day of delay in issuing a building permit. A notification, Sanepid has 14 days to inspect the request for additional documents or explanations new construction and issue its opinion. After 14 Procedure 21. Request and receive suspends the proceeding of the application until days pass, a silence-is-consent rule applies: if occupancy permit these documents and explanations are delivered. Sanepid does not issue any response within this Once the City Hall approves a building permit timeframe, it is considered approved. Time: 10 days request, it takes 14 days for the administrative Cost: PLN 135 (25% of the cost of the building decision to become legal. During these 14 days, Procedure 17. Receive inspection from permit) interested parties (such as neighbors) can appeal the National Sanitary Inspectorate and Comments: When the building works are over, the decision. As of August 22, 2008 the validity of obtain approval BuildCo must inform, in writing, the Building building permits has been extended from 2 years Inspectorate of its intention to start using the to 3 years. Time: 14 days building. Cost: No cost Procedure 13. Notify the Building Before the building can be occupied, BuildCo must Comments: The new construction must be obtain an occupancy permit. BuildCo applies for Inspectorate about the beginning of inspected by the National Sanitary Inspectorate an occupancy permit to the Building Inspectorate. construction (Sanepid). This procedure is needed in order to The Building Inspectorate is in charge of executing Time: 1 day obtain the certificate of occupancy and start using a final inspection to certify that the new construc- the warehouse. In order to pass the inspection, tion has been built according to the approved Cost: No cost BuildCo needs to provide to Sanepid the following plans and that it is ready to be operative. Comments: BuildCo must notify the Building documents: The following documents must be attached to the Inspectorate of the start of construction work 7 a. The construction permit; application for an occupancy permit: days in advance (Article 41.4 of the Construction b. The technological project with the agreed a. Original copy of the building log; Law), providing the relevant authority with infor- hygiene and health requirements; b. Building director’s written statement, indicating mation about the building director and supervising inspector. c. The relevant opinions and agreements, that the building was completed in total including: the bacteriological test of water from compliance with the project, building permit, The following documents must be attached to the the internal system, a document certifying and law regulations, and that the building site notification: the effectiveness of mechanical ventilation, a and its neighborhood have been cleared of a. Statement of the building director (site document certifying the effectiveness of the construction debris; manager) regarding completion of the safety protection against electrical hazard; and health protection plan, and plans for the c. Expert’s reports and protocols of required tests d. Documents approving the use of the construc- and controls; management of building works; tion materials used in construction; d. Final geodetic report; b. Statement of the supervising inspector regard- e. An agreement for the collection of waste e. Investor’s written statement of lack of objec- ing control assumption; (municipal, medical, hazardous); tions from the authorities; c. Certificates confirming the building director’s f. The medical certificate for sanitary-epidemio- f. Confirmation of completion of the building and supervising inspector’s professional skills; logical purposes for staff. connection to utility networks; d. Information regarding the safety and hygiene of working conditions on the building site. g. Energy characteristic of the building, prepared Procedure 18*. Inform the State Fire The investor must immediately inform the Build- by the architect. Service about completion of the building ing Inspectorate of any changes in the data above and register the building log with this authority. Time: 1 day Procedure 22*. Receive final inspections Cost: No cost Time: 8 days Procedure 14*. Receive inspection and Comments: BuildCo must inform the local Cost: No cost obtain water and sewage connections department of the State Fire Service about the Comments: The post-construction review of the Time: 1 day completion of the building. After receiving Build- site is carried out by the Building Inspectorate. Co’s notification, the State Fire Service has 14 days Cost: No cost to inspect the new construction and issue its opin- * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 119 DEALING WITH CONSTRUCTION PERMITS Comments: BuildCo contacts the agency in confirmation. Building or rebuilding an entrance to Poznań, Wielkopolskie charge of waterworks asking the technical con- the plot requires a permit to locate the driveway. ditions for connecting the warehouse to utilities. The entrance project should be approved by the Warehouse value: PLN 2,032,884 (EUR 474,109) The situational map of the area and a proof of Administrator of Public Roads, to which BuildCo Data as of: September 1st, 2014 ownership of the land must be attached to the needs to submit an application form and the request of technical conditions. following attachments: Procedure 1. Obtain current geodetic a. 2 copies of the project of road connections; map Procedure 5. Receive an opinion from b. Copy of the decision about the location of the Time: 14 days the coordination meeting about the lack road exit previously issued by the Administra- of conflicts among utility connections tor of Public Roads; Cost: PLN 50 Time: 30 days c. Copy of the local zoning plan (or a copy of Comments: A land surveyor sends an application Cost: PLN 325.5 (PLN 105 for the first utility building conditions for the plot). to the Geodetic Department requesting the cur- rent map of the area where the new construction connection + PLN 73.5 for 3 additional utility will be built. Once obtained, the land surveyor connections) Procedure 8*. Request and obtain performs a land survey and updates the map with consent from fire safety expert Comments: The location of the proposed public the geodetic data s/he has collected. The updated utility networks is agreed upon during “coor- Time: 1 day map is then submitted to the Geodetic Depart- dination meetings” organized by the district Cost: PLN 750 ment for approval. governorate (“Starosta”) and attended by: An updated geodetic map serves as the starting Comments: BuildCo hires a fire safety expert to a. The applicant; review the aspects of the project that concerns point for all projects. In this city, an updated b. Entities that manage public utilities; fire safety. The fire safety expert works with geodetic map is also needed in order to apply for a decision regarding the location of the road exit c. Representatives of the local governments; BuildCo during the preparation of the project and, from the Administrator of Public Roads. The cost d. Other entities that may be affected by the once it has been finalized, s/he signs and stamps of the procedure depends on the number of copies outcomes of the coordination meetings. it. Without this stamp, the authority issuing and on the size of the maps required by the land building permits will not approve the project. For BuildCo needs to submit documents containing complex projects, a statement from the local State surveyor. The cost has been increased since July, proposals for the location of the different net- 12th 2014. Fire Service might be required. works. The district governorate sets the date and the place of the coordination meeting. The scope Procedure 2. Request technical Procedure 9*. Request and obtain of the coordination meeting is to eliminate the conditions for utility connections: risks arising from possible collisions between util- consent from sanitary expert electricity ity networks. The results of coordination meetings Time: 1 day are stated in the protocol containing: Cost: PLN 750 Time: 30 days a. Description of the meeting, the date and the Cost: No cost location; Comments: The building project must be reviewed by a sanitary expert. This professional Comments: Requesting the technical conditions b. A description of the subject of discussion; gives a positive opinion to the project by affixing to connect to electricity is compulsory in order to c. The name and other identifying information of his/her stamp and an approval/non approval obtain the building permit. the applicant; clause to the project. The authority issuing build- d. The name and position of the chairman; ing permits then checks if the project has been Procedure 3*. Request and obtain stamped by a sanitary expert. Without this stamp, technical conditions for the location of e. The names of the participants and the entities that they represent, or information about the the building permits cannot be granted. the road exit from the Administrator of reasons for a person to participate in the meet- Public Roads ing; Procedure 10. Request and obtain Time: 30 days f. Final decisions of each of the attendees; building permit Cost: PLN 82 g. Information on the entities summoned to the Time: 60 days Comments: BuildCo applies to the Administrator meeting, whose representatives did not partici- Cost: PLN 539 of Public Roads asking the technical conditions pate in it; Comments: Construction work cannot begin to locate the road connection between the plot of h. The signatures of the participants. before BuildCo has obtained the building permit. land and the public road. BuildCo needs to submit To acquire the building permit, the investor must the following documents: Procedure 6*. Obtain a decision on send the official application form to the appropri- a. Copy of the local zoning plan (or a copy of the the project proposal for the water and ate office of architectural and building administra- building conditions for the plot); sewage connections tion at the municipality. b. Proof of ownership of the plot of land; Time: 30 days The following documents should be attached to c. An updated geodetic map; the application: Cost: PLN 300 d. Information about neighboring plots; a. 4 copies of the building project, with all Comments: BuildCo submits the project to con- opinions, adjustments, permits, and other e. The technical parameters of the connection; nect to the water and sewage networks based on documents required by the particular legal acts; f. Company incorporation documents (if the the technical conditions received before. applicant is a company); b. The investor’s formal written statement con- cerning the right to use the land on which the g. Proof of paying of the fees. Procedure 7*. Request and obtain a building is to be built. The law sets a time-limit of 30 days to issue a decision on the project proposal for The opinions, adjustments, and permits men- decision. In case of complex projects, the limit is road connection from the Administrator tioned above should be acquired by BuildCo or its of 60 days. of Public Roads attorney. The building project should be accom- Time: 21 days panied by a document certifying that the project Procedure 4*. Request technical designer is registered as a building expert. The conditions for utility connections: Cost: No cost decision on the conditions of building in a certain waterworks Comments: The building project must be adjusted area is obligatory when the area is not covered by with the administrator of the public road near a binding special layout plan. The legally allowed Time: 30 days which the building is to be constructed, and time for making an administrative decision Cost: PLN 100 to which the construction site is to be joined. granting a building permit is 30 days, and 65 days The approval is issued in the form of a written for resolving difficult cases (as set in the Code * This procedure can be completed simultaneously with previous procedures. 120 DOING BUSINESS IN POLAND 2015 of Administrative Procedure). The Building Law Comments: BuildCo must inform the National Comments: When the building is complete, it is stipulates that City Halls are fined PLN 500 for Sanitary Inspectorate (Sanepid) about the com- necessary to prepare the final geodetic report to each day of delay in issuing a building permit. A pletion of the building. After receiving BuildCo’s confirm the real, final layout of the building on request for additional documents or explanations notification, Sanepid has 14 days to inspect the the geodetic map. The process is completed by a suspends the proceeding of the application until new construction and issue its opinion. After 14 certified geodesist and is reviewed by the Poviat these documents and explanations are delivered. days pass, a silence-is-consent rule applies: if Geodetic Office. Once the City Hall approves a building permit Sanepid does not issue any response within this request, it takes 14 days for the administrative timeframe, it is considered approved. Procedure 19. Request and receive decision to become legal. During these 14 days, occupancy permit interested parties (such as neighbors) can appeal Procedure 15. Receive inspection from the decision. As of August 22, 2008 the validity of Time: 30 days the National Sanitary Inspectorate and building permits has been extended from 2 years obtain approval Cost: PLN 135 (25% of the cost of the building to 3 years. permit) Time: 14 days Comments: When the building works are over, Procedure 11. Notify the Building Cost: No cost BuildCo must inform, in writing, the Building Inspectorate about the beginning of Comments: The new construction must be Inspectorate of its intention to start using the construction inspected by the National Sanitary Inspectorate building. Time: 1 day (Sanepid). This procedure is needed in order to Before the building can be occupied, BuildCo must obtain the certificate of occupancy and start using obtain an occupancy permit. BuildCo applies for Cost: No cost the warehouse. In order to pass the inspection, an occupancy permit to the Building Inspectorate. Comments: BuildCo must notify the Building BuildCo needs to provide to Sanepid the following The Building Inspectorate is in charge of executing Inspectorate of the start of construction work 7 documents: a final inspection to certify that the new construc- days in advance (Article 41.4 of the Construction a. The construction permit; tion has been built according to the approved Law), providing the relevant authority with infor- plans and that it is ready to be operative. b. The technological project with the agreed mation about the building director and supervising The following documents must be attached to the hygiene and health requirements; inspector. application for an occupancy permit: c. The relevant opinions and agreements, The following documents must be attached to the a. Original copy of the building log; including: the bacteriological test of water from notification: the internal system, a document certifying b. Building director’s written statement, indicating a. Statement of the building director (site the effectiveness of mechanical ventilation, a that the building was completed in total manager) regarding completion of the safety document certifying the effectiveness of the compliance with the project, building permit, and health protection plan, and plans for the protection against electrical hazard; and law regulations, and that the building site management of building works; and its neighborhood have been cleared of d. Documents approving the use of the construc- b. Statement of the supervising inspector regard- tion materials used in construction; construction debris; ing control assumption; c. Expert’s reports and protocols of required tests e. An agreement for the collection of waste c. Certificates confirming the building director’s (municipal, medical, hazardous); and controls; and supervising inspector’s professional skills; d. Final geodetic report; f. The medical certificate for sanitary-epidemio- d. Information regarding the safety and hygiene of logical purposes for staff. e. Investor’s written statement of lack of objec- working conditions on the building site. tions from the authorities; The investor must immediately inform the Build- Procedure 16*. Inform the State Fire f. Confirmation of completion of the building ing Inspectorate of any changes in the data above Service about completion of the building connection to utility networks; and register the building log with this authority. Time: 1 day g. Energy characteristic of the building, prepared by the architect. Procedure 12*. Conclude agreement Cost: No cost with utility provider: water and sewage Comments: BuildCo must inform the local Procedure 20*. Receive final inspections Time: 7 days department of the State Fire Service about the completion of the building. After receiving Build- Time: 21 days Cost: PLN 300 Co’s notification, the State Fire Service has 14 days Cost: No cost Comments: BuildCo incurs the cost of building to inspect the new construction and issue its opin- Comments: The post-construction review of the connection to water and sewage networks. This ion. After 14 days pass, a silence-is-consent rule site is carried out by the Building Inspectorate. cost depends on the technical conditions previ- applies: if the State Fire Service remains silent, it is ously issued. regarded as having no objections or comments. DEALING WITH CONSTRUCTION PERMITS Procedure 13. Receive inspection and Procedure 17. Receive inspection Rzeszów, Podkarpackie obtain water and sewage connections from the State Fire Service and obtain Warehouse value: PLN 2,032,884 (EUR 474,109) Time: 1 day approval Data as of: September 1st, 2014 Cost: No cost Time: 14 days Cost: No cost Procedure 1. Request and obtain Comments: Once the water and sewage connec- tion project has been agreed, BuildCo can submit technical conditions for the location of Comments: The new construction must be a request to start the connection works. The inspected by the local department of the State the road exit from the Administrator of agency responsible for waterworks conducts a Fire Service. This procedure is needed in order to Public Roads technical inspection and connects the warehouse obtain the certificate of occupancy and start using Time: 30 days to the water and sewage networks on the same the warehouse. day. Cost: PLN 82 Procedure 18*. Obtain final geodetic Comments: BuildCo applies to the Administrator Procedure 14*. Inform the National report of Public Roads asking the technical conditions Sanitary Inspectorate about the to locate the road connection between the plot of Time: 14 days land and the public road. BuildCo needs to submit completion of the building Cost: PLN 1,500 the following documents: Time: 1 day a. Copy of the local zoning plan (or a copy of the Cost: No cost building conditions for the plot); b. Proof of ownership of the plot of land; * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 121 c. An updated geodetic map; b. Copy of the decision about the location of the Comments: BuildCo hires a fire safety expert to d. Information about neighboring plots; road exit previously issued by the Administra- review the aspects of the project that concerns tor of Public Roads; fire safety. The fire safety expert works with e. The technical parameters of the connection; c. Copy of the local zoning plan (or a copy of BuildCo during the preparation of the project and, f. Company incorporation documents (if the once it has been finalized, s/he signs and stamps building conditions for the plot). applicant is a company); it. Without this stamp, the authority issuing g. Proof of paying of the fees. Procedure 6*. Receive an approval from building permits will not approve the project. For The law sets a time-limit of 30 days to issue a the Project Documentation Coordination complex projects, a statement from the local State decision. In case of complex projects, the limit is Fire Service might be required. Unit (ZUDP) about the lack of conflicts of 60 days. among utility connections Procedure 9. Request and obtain Procedure 2*. Obtain current geodetic Time: 14 days building permit map Cost: PLN 325.5 (PLN 105 for the first utility Time: 54 days Time: 18 days connection + PLN 73.5 for 3 additional utility Cost: PLN 539 connections) Cost: PLN 150 Comments: Construction work cannot begin Comments: The location of the proposed public Comments: A land surveyor sends an application before BuildCo has obtained the building permit. utility networks is agreed upon during “coor- to the Geodetic Department requesting the cur- To acquire the building permit, the investor must dination meetings” organized by the district rent map of the area where the new construction send the official application form to the appropri- governorate (“Starosta”) and attended by: will be built. Once obtained, the land surveyor ate office of architectural and building administra- a. The applicant; tion at the municipality. performs a land survey and updates the map with the geodetic data s/he has collected. The updated b. Entities that manage public utilities; The following documents should be attached to map is then submitted to the Geodetic Depart- c. Representatives of the local governments; the application: ment for approval. d. Other entities that may be affected by the a. 4 copies of the building project, with all An updated geodetic map serves as the starting outcomes of the coordination meetings. opinions, adjustments, permits, and other point for all projects. The cost of the procedure BuildCo needs to submit documents containing documents required by the particular legal acts; depends on the number of copies and on the size proposals for the location of the different net- b. The investor’s formal written statement con- of the maps required by the land surveyor. The works. The district governorate sets the date and cerning the right to use the land on which the cost has been increased since July, 12th 2014. the place of the coordination meeting. The scope building is to be built. of the coordination meeting is to eliminate the The opinions, adjustments, and permits men- Procedure 3*. Request technical risks arising from possible collisions between util- tioned above should be acquired by BuildCo or its conditions for utility connections: ity networks. The results of coordination meetings attorney. The building project should be accom- electricity are stated in the protocol containing: panied by a document certifying that the project Time: 14 days a. Description of the meeting, the date and the designer is registered as a building expert. The location; decision on the conditions of building in a certain Cost: No cost area is obligatory when the area is not covered by b. A description of the subject of discussion; Comments: Requesting the technical conditions c. The name and other identifying information of a binding special layout plan. The legally allowed to connect to electricity is compulsory in order to the applicant; time for making an administrative decision obtain the building permit. granting a building permit is 30 days, and 65 days d. The name and position of the chairman; for resolving difficult cases (as set in the Code Procedure 4*. Request technical e. The names of the participants and the entities of Administrative Procedure). The Building Law conditions for utility connections: that they represent, or information about the stipulates that City Halls are fined PLN 500 for waterworks reasons for a person to participate in the meet- each day of delay in issuing a building permit. A ing; request for additional documents or explanations Time: 14 days f. Final decisions of each of the attendees; suspends the proceeding of the application until Cost: PLN 100 g. Information on the entities summoned to the these documents and explanations are delivered. meeting, whose representatives did not partici- Once the City Hall approves a building permit Comments: BuildCo contacts the agency in pate in it; request, it takes 14 days for the administrative charge of waterworks asking the technical con- decision to become legal. During these 14 days, ditions for connecting the warehouse to utilities. h. The signatures of the participants. interested parties (such as neighbors) can appeal The situational map of the area and a proof of the decision. As of August 22, 2008 the validity of ownership of the land must be attached to the Procedure 7*. Request and obtain building permits has been extended from 2 years request of technical conditions. consent from sanitary expert to 3 years. Procedure 5. Request and obtain a Time: 7 days Procedure 10. Notify the Building decision on the project proposal for Cost: PLN 500 Inspectorate about the beginning of road connection from the Administrator Comments: The building project must be construction of Public Roads reviewed by a sanitary expert. This professional gives a positive opinion to the project by affixing Time: 1 day Time: 14 days his/her stamp and an approval/non approval Cost: No cost Cost: No cost clause to the project. The authority issuing build- Comments: BuildCo must notify the Building Comments: The building project must be adjusted ing permits then checks if the project has been Inspectorate of the start of construction work 7 with the administrator of the public road near stamped by a sanitary expert. Without this stamp, days in advance (Article 41.4 of the Construction which the building is to be constructed, and the building permits cannot be granted. Law), providing the relevant authority with infor- to which the construction site is to be joined. mation about the building director and supervising The approval is issued in the form of a written Procedure 8*. Request and obtain inspector. confirmation. Building or rebuilding an entrance to consent from fire safety expert the plot requires a permit to locate the driveway. The following documents must be attached to the Time: 3 days notification: The entrance project should be approved by the Administrator of Public Roads, to which BuildCo Cost: PLN 1,000 a. Statement of the building director (site needs to submit an application form and the manager) regarding completion of the safety following attachments: and health protection plan, and plans for the a. 2 copies of the project of road connections; management of building works; * This procedure can be completed simultaneously with previous procedures. 122 DOING BUSINESS IN POLAND 2015 b. Statement of the supervising inspector regard- e. An agreement for the collection of waste e. Investor’s written statement of lack of objec- ing control assumption; (municipal, medical, hazardous); tions from the authorities; c. Certificates confirming the building director’s f. The medical certificate for sanitary-epidemio- f. Confirmation of completion of the building and supervising inspector’s professional skills; logical purposes for staff. connection to utility networks; d. Information regarding the safety and hygiene of g. Energy characteristic of the building, prepared working conditions on the building site. Procedure 15*. Inform the State Fire by the architect. The investor must immediately inform the Build- Service about completion of the building ing Inspectorate of any changes in the data above Time: 1 day Procedure 19*. Receive final inspections and register the building log with this authority. Time: 21 days Cost: No cost Procedure 11*. Conclude agreement with Comments: BuildCo must inform the local Cost: No cost utility provider: water and sewage department of the State Fire Service about the Comments: The post-construction review of the completion of the building. After receiving Build- site is carried out by the Building Inspectorate. Time: 7 days Co’s notification, the State Fire Service has 14 days Cost: PLN 300 to inspect the new construction and issue its opin- ion. After 14 days pass, a silence-is-consent rule DEALING WITH CONSTRUCTION PERMITS Comments: BuildCo incurs the cost of building Szczecin, Zachodniopomorskie applies: if the State Fire Service remains silent, it is connection to water and sewage networks. This regarded as having no objections or comments. Warehouse value: PLN 2,032,884 (EUR 474,109) cost depends on the technical conditions previ- ously issued. Data as of: September 1st, 2014 Procedure 16. Receive inspection Procedure 12. Receive inspection and from the State Fire Service and obtain Procedure 1. Obtain current geodetic obtain water and sewage connections approval map Time: 1 day Time: 14 days Time: 21 days Cost: No cost Cost: No cost Cost: PLN 150 Comments: Once the water and sewage connec- Comments: The new construction must be Comments: A land surveyor sends an application tion project has been agreed, BuildCo can submit inspected by the local department of the State to the Geodetic Department requesting the cur- a request to start the connection works. The Fire Service. This procedure is needed in order to rent map of the area where the new construction agency responsible for waterworks conducts a obtain the certificate of occupancy and start using will be built. Once obtained, the land surveyor technical inspection and connects the warehouse the warehouse. performs a land survey and updates the map with to the water and sewage networks on the same the geodetic data s/he has collected. The updated day. Procedure 17*. Obtain final geodetic map is then submitted to the Geodetic Depart- report ment for approval. Procedure 13*. Inform the National Time: 14 days An updated geodetic map serves as the starting Sanitary Inspectorate about the Cost: PLN 2,000 point for all projects. The cost of the procedure completion of the building depends on the number of copies and on the size Comments: When the building is complete, it is of the maps required by the land surveyor. The Time: 1 day necessary to prepare the final geodetic report to cost has been increased since July, 12th 2014. Cost: No cost confirm the real, final layout of the building on the geodetic map. The process is completed by a Procedure 2*. Request technical Comments: BuildCo must inform the National certified geodesist and is reviewed by the Poviat conditions for utility connections: Sanitary Inspectorate (Sanepid) about the com- Geodetic Office. pletion of the building. After receiving BuildCo’s waterworks notification, Sanepid has 14 days to inspect the Time: 21 days new construction and issue its opinion. After 14 Procedure 18. Request and receive days pass, a silence-is-consent rule applies: if occupancy permit Cost: PLN 17 Sanepid does not issue any response within this Time: 30 days Comments: BuildCo contacts the agency in timeframe, it is considered approved. charge of waterworks asking the technical con- Cost: PLN 135 (25% of the cost of the building permit) ditions for connecting the warehouse to utilities. Procedure 14. Receive inspection from The situational map of the area and a proof of the National Sanitary Inspectorate and Comments: When the building works are over, ownership of the land must be attached to the obtain approval BuildCo must inform, in writing, the Building request of technical conditions. Inspectorate of its intention to start using the Time: 14 days building. Procedure 3*. Request technical Cost: No cost Before the building can be occupied, BuildCo must conditions for utility connections: Comments: The new construction must be obtain an occupancy permit. BuildCo applies for electricity inspected by the National Sanitary Inspectorate an occupancy permit to the Building Inspectorate. The Building Inspectorate is in charge of executing Time: 14 days (Sanepid). This procedure is needed in order to obtain the certificate of occupancy and start using a final inspection to certify that the new construc- Cost: No cost the warehouse. In order to pass the inspection, tion has been built according to the approved plans and that it is ready to be operative. Comments: Requesting the technical conditions BuildCo needs to provide to Sanepid the following to connect to electricity is compulsory in order to documents: The following documents must be attached to the obtain the building permit. a. The construction permit; application for an occupancy permit: b. The technological project with the agreed a. Original copy of the building log; Procedure 4*. Request and obtain hygiene and health requirements; b. Building director’s written statement, indicating technical conditions for the location of c. The relevant opinions and agreements, that the building was completed in total the road exit from the Administrator of including: the bacteriological test of water from compliance with the project, building permit, Public Roads the internal system, a document certifying and law regulations, and that the building site and its neighborhood have been cleared of Time: 14 days the effectiveness of mechanical ventilation, a document certifying the effectiveness of the construction debris; Cost: PLN 82 protection against electrical hazard; c. Expert’s reports and protocols of required tests d. Documents approving the use of the construc- and controls; tion materials used in construction; d. Final geodetic report; * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 123 Comments: BuildCo applies to the Administrator Procedure 8*. Receive an opinion from The opinions, adjustments, and permits men- of Public Roads asking the technical conditions tioned above should be acquired by BuildCo or its the coordination meeting about the lack to locate the road connection between the plot of attorney. The building project should be accom- land and the public road. BuildCo needs to submit of conflicts among utility connections panied by a document certifying that the project the following documents: Time: 14 days designer is registered as a building expert. The a. Copy of the local zoning plan (or a copy of the Cost: PLN 325.5 (PLN 105 for the first utility decision on the conditions of building in a certain building conditions for the plot); connection + PLN 73.5 for 3 additional utility area is obligatory when the area is not covered by connections) a binding special layout plan. The legally allowed b. Proof of ownership of the plot of land; time for making an administrative decision c. An updated geodetic map; Comments: The location of the proposed public granting a building permit is 30 days, and 65 days d. Information about neighboring plots; utility networks is agreed upon during “coor- for resolving difficult cases (as set in the Code e. The technical parameters of the connection; dination meetings” organized by the district of Administrative Procedure). The Building Law governorate (“Starosta”) and attended by: stipulates that City Halls are fined PLN 500 for f. Company incorporation documents (if the applicant is a company); a. The applicant; each day of delay in issuing a building permit. A b. Entities that manage public utilities; request for additional documents or explanations g. Proof of paying of the fees. suspends the proceeding of the application until The law sets a time-limit of 30 days to issue a c. Representatives of the local governments; these documents and explanations are delivered. decision. In case of complex projects, the limit is d. Other entities that may be affected by the Once the City Hall approves a building permit of 60 days. outcomes of the coordination meetings. request, it takes 14 days for the administrative BuildCo needs to submit documents containing decision to become legal. During these 14 days, Procedure 5*. Request and obtain proposals for the location of the different net- interested parties (such as neighbors) can appeal consent from fire safety expert works. The district governorate sets the date and the decision. As of August 22, 2008 the validity of the place of the coordination meeting. The scope building permits has been extended from 2 years Time: 3 days of the coordination meeting is to eliminate the to 3 years. Cost: PLN 800 risks arising from possible collisions between util- Comments: BuildCo hires a fire safety expert to ity networks. The results of coordination meetings Procedure 11. Notify the Building review the aspects of the project that concerns are stated in the protocol containing: Inspectorate about the beginning of fire safety. The fire safety expert works with a. Description of the meeting, the date and the construction BuildCo during the preparation of the project and, location; Time: 1 day once it has been finalized, s/he signs and stamps b. A description of the subject of discussion; it. Without this stamp, the authority issuing Cost: No cost c. The name and other identifying information of building permits will not approve the project. For the applicant; Comments: BuildCo must notify the Building complex projects, a statement from the local State Inspectorate of the start of construction work 7 Fire Service might be required. d. The name and position of the chairman; days in advance (Article 41.4 of the Construction e. The names of the participants and the entities Law), providing the relevant authority with infor- Procedure 6. Request and obtain a that they represent, or information about the mation about the building director and supervising decision on the project proposal for reasons for a person to participate in the meet- inspector. road connection from the Administrator ing; The following documents must be attached to the of Public Roads f. Final decisions of each of the attendees; notification: g. Information on the entities summoned to the a. Statement of the building director (site Time: 21 days meeting, whose representatives did not partici- manager) regarding completion of the safety Cost: No cost pate in it; and health protection plan, and plans for the Comments: The building project must be adjusted h. The signatures of the participants. management of building works; with the administrator of the public road near b. Statement of the supervising inspector regard- which the building is to be constructed, and Procedure 9. Conclude agreement with ing control assumption; to which the construction site is to be joined. utility provider: water and sewage c. Certificates confirming the building director’s The approval is issued in the form of a written Time: 7 days and supervising inspector’s professional skills; confirmation. Building or rebuilding an entrance to the plot requires a permit to locate the driveway. Cost: PLN 300 d. Information regarding the safety and hygiene of The entrance project should be approved by the working conditions on the building site. Comments: BuildCo incurs the cost of building Administrator of Public Roads, to which BuildCo connection to water and sewage networks. This The investor must immediately inform the Build- needs to submit an application form and the cost depends on the technical conditions previ- ing Inspectorate of any changes in the data above following attachments: ously issued. and register the building log with this authority. a. 2 copies of the project of road connections; b. Copy of the decision about the location of the Procedure 10. Request and obtain Procedure 12. Receive inspection and road exit previously issued by the Administra- building permit obtain water and sewage connections tor of Public Roads; Time: 1 day Time: 65 days c. Copy of the local zoning plan (or a copy of Cost: No cost building conditions for the plot). Cost: PLN 539 Comments: Construction work cannot begin Comments: Once the water and sewage connec- Procedure 7*. Obtain a decision on before BuildCo has obtained the building permit. tion project has been agreed, BuildCo can submit a request to start the connection works. The the project proposal for the water and To acquire the building permit, the investor must send the official application form to the appropri- agency responsible for waterworks conducts a sewage connections technical inspection and connects the warehouse ate office of architectural and building administra- Time: 14 days tion at the municipality. to the water and sewage networks on the same Cost: No cost day. The following documents should be attached to Comments: BuildCo submits the project to con- the application: Procedure 13*. Inform the National nect to the water and sewage networks based on a. 4 copies of the building project, with all Sanitary Inspectorate about the the technical conditions received before. opinions, adjustments, permits, and other completion of the building documents required by the particular legal acts; b. The investor’s formal written statement con- Time: 1 day cerning the right to use the land on which the Cost: No cost building is to be built. * This procedure can be completed simultaneously with previous procedures. 124 DOING BUSINESS IN POLAND 2015 Comments: BuildCo must inform the National Comments: When the building is complete, it is Procedure 2*. Request and obtain Sanitary Inspectorate (Sanepid) about the com- necessary to prepare the final geodetic report to technical conditions for the location of pletion of the building. After receiving BuildCo’s confirm the real, final layout of the building on notification, Sanepid has 14 days to inspect the the geodetic map. The process is completed by a the road exit from the Administrator of new construction and issue its opinion. After 14 certified geodesist and is reviewed by the Poviat Public Roads days pass, a silence-is-consent rule applies: if Geodetic Office. Time: 28 days Sanepid does not issue any response within this Cost: PLN 82 timeframe, it is considered approved. Procedure 18. Request and receive occupancy permit Comments: BuildCo applies to the Administrator Procedure 14. Receive inspection from of Public Roads asking the technical conditions Time: 35 days to locate the road connection between the plot of the National Sanitary Inspectorate and obtain approval Cost: PLN 135 (25% of the cost of the building land and the public road. BuildCo needs to submit permit) the following documents: Time: 14 days Comments: When the building works are over, a. Copy of the local zoning plan (or a copy of the Cost: No cost BuildCo must inform, in writing, the Building building conditions for the plot); Comments: The new construction must be Inspectorate of its intention to start using the b. Proof of ownership of the plot of land; inspected by the National Sanitary Inspectorate building. c. An updated geodetic map; (Sanepid). This procedure is needed in order to Before the building can be occupied, BuildCo must d. Information about neighboring plots; obtain the certificate of occupancy and start using obtain an occupancy permit. BuildCo applies for the warehouse. In order to pass the inspection, e. The technical parameters of the connection; an occupancy permit to the Building Inspectorate. BuildCo needs to provide to Sanepid the following The Building Inspectorate is in charge of executing f. Company incorporation documents (if the documents: a final inspection to certify that the new construc- applicant is a company); a. The construction permit; tion has been built according to the approved g. Proof of paying of the fees. b. The technological project with the agreed plans and that it is ready to be operative. The law sets a time-limit of 30 days to issue a hygiene and health requirements; The following documents must be attached to the decision. In case of complex projects, the limit is c. The relevant opinions and agreements, application for an occupancy permit: of 60 days. including: the bacteriological test of water from a. Original copy of the building log; the internal system, a document certifying b. Building director’s written statement, indicating Procedure 3*. Obtain current geodetic the effectiveness of mechanical ventilation, a that the building was completed in total map document certifying the effectiveness of the compliance with the project, building permit, Time: 14 days protection against electrical hazard; and law regulations, and that the building site Cost: PLN 150 d. Documents approving the use of the construc- and its neighborhood have been cleared of tion materials used in construction; construction debris; Comments: A land surveyor sends an application c. Expert’s reports and protocols of required tests to the Geodetic Department requesting the cur- e. An agreement for the collection of waste and controls; rent map of the area where the new construction (municipal, medical, hazardous); will be built. Once obtained, the land surveyor f. The medical certificate for sanitary-epidemio- d. Final geodetic report; performs a land survey and updates the map with logical purposes for staff. e. Investor’s written statement of lack of objec- the geodetic data s/he has collected. The updated tions from the authorities; map is then submitted to the Geodetic Depart- Procedure 15*. Inform the State Fire f. Confirmation of completion of the building ment for approval. Service about completion of the building connection to utility networks; An updated geodetic map serves as the starting Time: 1 day g. Energy characteristic of the building, prepared point for all projects. The cost of the procedure by the architect. depends on the number of copies and on the size Cost: PLN 100 of the maps required by the land surveyor. The Comments: BuildCo must inform the local Procedure 19*. Receive final inspections cost has been increased since July, 12th 2014. department of the State Fire Service about the completion of the building. After receiving Build- Time: 21 days Procedure 4*. Request technical Co’s notification, the State Fire Service has 14 days Cost: No cost conditions for utility connections: to inspect the new construction and issue its opin- electricity Comments: The post-construction review of the ion. After 14 days pass, a silence-is-consent rule site is carried out by the Building Inspectorate. Time: 14 days applies: if the State Fire Service remains silent, it is regarded as having no objections or comments. Cost: No cost DEALING WITH CONSTRUCTION PERMITS Procedure 16. Receive inspection Comments: Requesting the technical conditions Toruń, Kujawsko-Pomorskie to connect to electricity is compulsory in order to from the State Fire Service and obtain obtain the building permit. Warehouse value: PLN 2,032,884 (EUR 474,109) approval Data as of: September 1st, 2014 Time: 14 days Procedure 5. Receive an approval from Cost: No cost Procedure 1. Request technical the Project Documentation Coordination conditions for utility connections: Unit (ZUDP) about the lack of conflicts Comments: The new construction must be inspected by the local department of the State waterworks among utility connections Fire Service. This procedure is needed in order to Time: 28 days Time: 14 days obtain the certificate of occupancy and start using Cost: PLN 135 Cost: PLN 325.5 (PLN 105 for the first utility the warehouse. connection + PLN 73.5 for 3 additional utility Comments: BuildCo contacts the agency in connections) Procedure 17*. Obtain final geodetic charge of waterworks asking the technical con- report ditions for connecting the warehouse to utilities. Comments: The location of the proposed public The situational map of the area and a proof of utility networks is agreed upon during “coor- Time: 14 days ownership of the land must be attached to the dination meetings” organized by the district Cost: PLN 2,000 request of technical conditions. governorate (“Starosta”) and attended by: a. The applicant; b. Entities that manage public utilities; c. Representatives of the local governments; * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 125 d. Other entities that may be affected by the it. Without this stamp, the authority issuing Comments: BuildCo must notify the Building outcomes of the coordination meetings. building permits will not approve the project. For Inspectorate of the start of construction work 7 BuildCo needs to submit documents containing complex projects, a statement from the local State days in advance (Article 41.4 of the Construc- proposals for the location of the different net- Fire Service might be required. tion Law), providing the relevant authority with works. The district governorate sets the date and information about the building director and super- the place of the coordination meeting. The scope Procedure 9*. Request and obtain vising inspector. of the coordination meeting is to eliminate the consent from sanitary expert The following documents must be attached to the risks arising from possible collisions between util- Time: 1 day notification: ity networks. The results of coordination meetings a. Statement of the building director (site are stated in the protocol containing: Cost: PLN 500 manager) regarding completion of the safety a. Description of the meeting, the date and the Comments: The building project must be and health protection plan, and plans for the location; reviewed by a sanitary expert. This professional management of building works; b. A description of the subject of discussion; gives a positive opinion to the project by affixing b. Statement of the supervising inspector regard- his/her stamp and an approval/non approval ing control assumption; c. The name and other identifying information of clause to the project. The authority issuing build- the applicant; ing permits then checks if the project has been c. Certificates confirming the building director’s d. The name and position of the chairman; stamped by a sanitary expert. Without this stamp, and supervising inspector’s professional skills; e. The names of the participants and the entities the building permits cannot be granted. d. Information regarding the safety and hygiene of that they represent, or information about the working conditions on the building site. reasons for a person to participate in the meet- Procedure 10. Request and obtain The investor must immediately inform the Build- ing; building permit ing Inspectorate of any changes in the data above f. Final decisions of each of the attendees; and register the building log with this authority. Time: 40 days g. Information on the entities summoned to the meeting, whose representatives did not partici- Cost: PLN 539 Procedure 12*. Conclude agreement pate in it; Comments: Construction work cannot begin with utility provider: water and sewage h. The signatures of the participants. before BuildCo has obtained the building permit. Time: 7 days To acquire the building permit, the investor must send the official application form to the appropri- Cost: PLN 100 Procedure 6. Obtain a decision on the ate office of architectural and building administra- Comments: BuildCo incurs the cost of building project proposal for the water and tion at the municipality. connection to water and sewage networks. This sewage connections cost depends on the technical conditions previ- The following documents should be attached to Time: 14 days the application: ously issued. Cost: PLN 80 a. 4 copies of the building project, with all opinions, adjustments, permits, and other Procedure 13. Receive inspection and Comments: BuildCo submits the project to con- obtain water and sewage connections documents required by the particular legal acts; nect to the water and sewage networks based on the technical conditions received before. b. The investor’s formal written statement con- Time: 1 day cerning the right to use the land on which the Cost: No cost Procedure 7*. Request and obtain a building is to be built. Comments: Once the water and sewage connec- decision on the project proposal for The opinions, adjustments, and permits men- tion project has been agreed, BuildCo can submit road connection from the Administrator tioned above should be acquired by BuildCo or its a request to start the connection works. The of Public Roads attorney. The building project should be accom- agency responsible for waterworks conducts a panied by a document certifying that the project Time: 14 days technical inspection and connects the warehouse designer is registered as a building expert. The to the water and sewage networks on the same Cost: No cost decision on the conditions of building in a certain day. area is obligatory when the area is not covered by Comments: The building project must be adjusted a binding special layout plan. The legally allowed with the administrator of the public road near time for making an administrative decision Procedure 14*. Inform the National which the building is to be constructed, and granting a building permit is 30 days, and 65 days Sanitary Inspectorate about the to which the construction site is to be joined. for resolving difficult cases (as set in the Code completion of the building The approval is issued in the form of a written of Administrative Procedure). The Building Law confirmation. Building or rebuilding an entrance to Time: 1 day stipulates that City Halls are fined PLN 500 for the plot requires a permit to locate the driveway. each day of delay in issuing a building permit. A Cost: No cost The entrance project should be approved by the request for additional documents or explanations Comments: BuildCo must inform the National Administrator of Public Roads, to which BuildCo suspends the proceeding of the application until Sanitary Inspectorate (Sanepid) about the com- needs to submit an application form and the these documents and explanations are delivered. pletion of the building. After receiving BuildCo’s following attachments: Once the City Hall approves a building permit notification, Sanepid has 14 days to inspect the a. 2 copies of the project of road connections; request, it takes 14 days for the administrative new construction and issue its opinion. After 14 b. Copy of the decision about the location of the decision to become legal. During these 14 days, days pass, a silence-is-consent rule applies: if road exit previously issued by the Administra- interested parties (such as neighbors) can appeal Sanepid does not issue any response within this tor of Public Roads; the decision. As of August 22, 2008 the validity of timeframe, it is considered approved. c. Copy of the local zoning plan (or a copy of building permits has been extended from 2 years building conditions for the plot). to 3 years. Procedure 15. Receive inspection from the National Sanitary Inspectorate and Procedure 8*. Request and obtain Procedure 11. Notify the Building obtain approval consent from fire safety expert Inspectorate about the beginning of Time: 14 days construction Time: 1 day Cost: No cost Time: 1 day Cost: PLN 500 Cost: No cost Comments: BuildCo hires a fire safety expert to review the aspects of the project that concerns fire safety. The fire safety expert works with BuildCo during the preparation of the project and, once it has been finalized, s/he signs and stamps * This procedure can be completed simultaneously with previous procedures. 126 DOING BUSINESS IN POLAND 2015 Before the building can be occupied, BuildCo must Cost: PLN 100 Comments: The new construction must be obtain an occupancy permit. BuildCo applies for Comments: BuildCo contacts the agency in charge inspected by the National Sanitary Inspectorate an occupancy permit to the Building Inspectorate. of waterworks asking the technical conditions for (Sanepid). This procedure is needed in order to The Building Inspectorate is in charge of executing connecting the warehouse to utilities. The situa- obtain the certificate of occupancy and start using a final inspection to certify that the new construc- tional map of the area and a proof of ownership the warehouse. In order to pass the inspection, tion has been built according to the approved of the land must be attached to the request of BuildCo needs to provide to Sanepid the following plans and that it is ready to be operative. technical conditions. documents: The following documents must be attached to the a. The construction permit; application for an occupancy permit: Procedure 4*. Request and obtain b. The technological project with the agreed a. Original copy of the building log; consent from sanitary expert hygiene and health requirements; b. Building director’s written statement, indicating Time: 7 days c. The relevant opinions and agreements, that the building was completed in total compli- ance with the project, building permit, and law Cost: No cost including: the bacteriological test of water from the internal system, a document certifying regulations, and that the building site and its Comments: The building project must be reviewed the effectiveness of mechanical ventilation, a neighborhood have been cleared of construc- by a sanitary expert. This professional gives a document certifying the effectiveness of the tion debris; positive opinion to the project by affixing his/her protection against electrical hazard; c. Expert’s reports and protocols of required tests stamp and an approval/non approval clause to d. Documents approving the use of the construc- and controls; the project. The authority issuing building permits tion materials used in construction; d. Final geodetic report; then checks if the project has been stamped by a sanitary expert. Without this stamp, the building e. An agreement for the collection of waste e. Investor’s written statement of lack of objec- permits cannot be granted. (municipal, medical, hazardous); tions from the authorities; f. The medical certificate for sanitary-epidemio- f. Confirmation of completion of the building Procedure 5*. Request and obtain logical purposes for staff. connection to utility networks; consent from expert of work safety and g. Energy characteristic of the building, prepared hygiene Procedure 16*. Inform the State Fire by the architect. Service about completion of the building Time: 12 days Time: 1 day Procedure 20*. Receive final inspections Cost: PLN 1,750 Cost: No cost Time: 15 days Comments: The building project must be Cost: No cost reviewed by a work safety and hygiene expert. Comments: BuildCo must inform the local This professional gives a positive opinion the department of the State Fire Service about the Comments: The post-construction review of the project by affixing his/her stamp and an approval/ completion of the building. After receiving Build- site is carried out by the Building Inspectorate. non approval clause to the project. The authority Co’s notification, the State Fire Service has 14 days issuing building permits then checks if the project to inspect the new construction and issue its opin- has been stamped by a work safety and hygiene ion. After 14 days pass, a silence-is-consent rule DEALING WITH CONSTRUCTION PERMITS expert. Without this stamp, the building permits applies: if the State Fire Service remains silent, it is Warsaw, Mazowieckie cannot be granted. regarded as having no objections or comments. Warehouse value: PLN 2,032,884 (EUR 474,109) Data as of: September 1st, 2014 Procedure 6*. Request and obtain Procedure 17. Receive inspection consent from fire safety expert from the State Fire Service and obtain Procedure 1. Obtain current geodetic approval Time: 3 days map Time: 14 days Cost: PLN 1,000 Time: 30 days Cost: No cost Comments: BuildCo hires a fire safety expert to Cost: PLN 60 review the aspects of the project that concerns fire Comments: The new construction must be Comments: A land surveyor sends an application safety. The fire safety expert works with BuildCo inspected by the local department of the State to the Geodetic Department requesting the cur- during the preparation of the project and, once Fire Service. This procedure is needed in order to rent map of the area where the new construction it has been finalized, s/he signs and stamps it. obtain the certificate of occupancy and start using will be built. Once obtained, the land surveyor Without this stamp, the authority issuing building the warehouse. performs a land survey and updates the map with permits will not approve the project. For complex the geodetic data s/he has collected. The updated projects, a statement from the local State Fire Procedure 18*. Obtain final geodetic map is then submitted to the Geodetic Depart- Service might be required. report ment for approval. Time: 7 days An updated geodetic map serves as the starting Procedure 7*. Receive an approval from point for all projects. The cost of the procedure the Project Documentation Coordination Cost: PLN 2,000 depends on the number of copies and on the size Unit (ZUDP) about the lack of conflicts Comments: When the building is complete, it is of the maps required by the land surveyor. The among utility connections necessary to prepare the final geodetic report to cost has been increased since July, 12th 2014. confirm the real, final layout of the building on Time: 30 days the geodetic map. The process is completed by a Procedure 2*. Request technical Cost: No cost certified geodesist and is reviewed by the Poviat conditions for utility connections: Comments: The location of the proposed public Geodetic Office. electricity utility networks is agreed upon during “coordina- tion meetings” organized by the district gover- Procedure 19. Request and receive Time: 21 days norate (“Starosta”) and attended by: occupancy permit Cost: PLN 146 a. The applicant; Time: 21 days Comments: Requesting the technical conditions b. Entities that manage public utilities; Cost: PLN 135 (25% of the cost of the building to connect to electricity is compulsory in order to c. Representatives of the local governments; permit) obtain the building permit. d. Other entities that may be affected by the Comments: When the building works are over, Procedure 3*. Request technical outcomes of the coordination meetings. BuildCo must inform, in writing, the Building Inspectorate of its intention to start using the conditions for utility connections: building. waterworks Time: 21 days * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 127 BuildCo needs to submit documents containing The opinions, adjustments, and permits men- Comments: When the water and sewage con- proposals for the location of the different net- tioned above should be acquired by BuildCo or its nection project is agreed, BuildCo may submit a works. The district governorate sets the date and attorney. The building project should be accom- declaration to start the connection works. Within the place of the coordination meeting. The scope panied by a document certifying that the project 3 days after such declaration, the Water and of the coordination meeting is to eliminate the designer is registered as a building expert. The Sewage Municipal Agency shall draft the agree- risks arising from possible collisions between util- decision on the conditions of building in a certain ment on supervision of connection works which ity networks. The results of coordination meetings area is obligatory when the area is not covered by shall be signed by both parties. The Water and are stated in the protocol containing: a binding special layout plan. The legally allowed Sewage Municipal Agency may conduct technical a. Description of the meeting, the date and the time for making an administrative decision inspection of construction works and will connect location; granting a building permit is 30 days, and 65 days the warehouse to water and sewage systems in for resolving difficult cases (as set in the Code the same day. b. A description of the subject of discussion; of Administrative Procedure). The Building Law c. The name and other identifying information of stipulates that City Halls are fined PLN 500 for Procedure 13*. Inform the National the applicant; each day of delay in issuing a building permit. A Sanitary Inspectorate about the d. The name and position of the chairman; request for additional documents or explanations completion of the building e. The names of the participants and the entities suspends the proceeding of the application until these documents and explanations are delivered. Time: 1 day that they represent, or information about the reasons for a person to participate in the meet- Once the City Hall approves a building permit Cost: No cost ing; request, it takes 14 days for the administrative Comments: BuildCo must inform the National f. Final decisions of each of the attendees; decision to become legal. During these 14 days, Sanitary Inspectorate (Sanepid) about the comple- interested parties (such as neighbors) can appeal g. Information on the entities summoned to the tion of the building. After receiving BuildCo’s no- the decision. As of August 22, 2008 the validity of meeting, whose representatives did not partici- tification, Sanepid has 14 days to inspect the new building permits has been extended from 2 years pate in it; construction and issue its opinion. After 14 days to 3 years. h. The signatures of the participants. pass, a silence-is-consent rule applies: if Sanepid does not issue any response within this timeframe, Procedure 10. Notify municipal authority it is considered approved. Procedure 8*. Request and obtain about the beginning of construction and project approval from Administrator of register the building diary Procedure 14. Receive inspection from Public Roads Time: 1 day the National Sanitary Inspectorate and Time: 14 days obtain approval Cost: No cost Cost: No cost Time: 14 days Comments: BuildCo must notify the Building Comments: The building project must be adjusted Inspectorate of the start of construction work 7 Cost: No cost with the administrator of the public road near days in advance (Article 41.4 of the Construction which the building is to be constructed, and to Comments: The new construction must be Law), providing the relevant authority with infor- which the construction site is to be joined. Only inspected by the National Sanitary Inspectorate mation about the building director and supervising the building project must be attached to the ap- (Sanepid). This procedure is needed in order to inspector. plication for such an adjustment. The approval is obtain the certificate of occupancy and start using The following documents must be attached to the the warehouse. In order to pass the inspection, issued in the form of a written confirmation. Build- notification: ing or rebuilding an entrance to the plot requires BuildCo needs to provide to Sanepid the following a permit to locate the driveway. The entrance a. Statement of the building director (site documents: project should be approved by the administrator of manager) regarding completion of the safety a. The construction permit; the public road. and health protection plan, and plans for the b. The technological project with the agreed management of building works; The fees in this case are variable and depend on hygiene and health requirements; an agreement between the administrator and the b. Statement of the supervising inspector regard- c. The relevant opinions and agreements, investor. The ground used for building the entrance ing control assumption; including: the bacteriological test of water from is either determined by the administrator of the c. Certificates confirming the building director’s the internal system, a document certifying public road or the result of an agreement, such as and supervising inspector’s professional skills; the effectiveness of mechanical ventilation, a a lease agreement. d. Information regarding the safety and hygiene of document certifying the effectiveness of the working conditions on the building site. protection against electrical hazard; Procedure 9. Request and obtain The investor must immediately inform the Building d. Documents approving the use of the construc- building permit Inspectorate of any changes in the data above and tion materials used in construction; Time: 65 days register the building log with this authority. e. An agreement for the collection of waste (mu- Cost: PLN 589 (PLN 539 issuance of the building nicipal, medical, hazardous); Procedure 11*. Conclude agreement with f. The medical certificate for sanitary-epidemio- permit + PLN 47 approval fees + PLN 2.50 cost of utility provider: water and sewage logical purposes for staff. wire transfer) Time: 5 days Comments: Construction work cannot begin Cost: PLN 250 Procedure 15*. Inform the State Fire before BuildCo has obtained the building permit. To acquire the building permit, the investor must Service about completion of the building Comments: BuildCo incurs the cost of building send the official application form to the appropri- connection to water and sewage networks. This Time: 1 day ate office of architectural and building administra- cost depends on the technical conditions previ- Cost: No cost tion at the municipality. ously issued. The following documents should be attached to Comments: BuildCo must inform the local de- partment of the State Fire Service about the com- the application: Procedure 12. Receive inspection from pletion of the building. After receiving BuildCo’s a. 4 copies of the building project, with all Warsaw Water Company and obtain notification, the State Fire Service has 14 days to opinions, adjustments, permits, and other water and sewage connections inspect the new construction and issue its opinion. documents required by the particular legal acts; After 14 days pass, a silence-is-consent rule Time: 1 day b. The investor’s formal written statement con- applies: if the State Fire Service remains silent, it is cerning the right to use the land on which the Cost: No cost regarded as having no objections or comments. building is to be built. * This procedure can be completed simultaneously with previous procedures. 128 DOING BUSINESS IN POLAND 2015 Procedure 16. Receive inspection DEALING WITH CONSTRUCTION PERMITS Comments: BuildCo contacts the agency in charge Wrocław, Dolnośląskie of waterworks asking the technical conditions for from the State Fire Service and obtain connecting the warehouse to utilities. The situa- approval Warehouse value: PLN 2,032,884 (EUR 474,109) tional map of the area and a proof of ownership Time: 14 days Data as of: September 1st, 2014 of the land must be attached to the request of Cost: PLN 50 technical conditions. Procedure 1. Obtain current geodetic Comments: The new construction must be map Procedure 5. Obtain a decision on the inspected by the local department of the State project proposal for the water and Fire Service. This procedure is needed in order to Time: 21 days sewage connections obtain the certificate of occupancy and start using Cost: PLN 150 the warehouse. Time: 30 days Comments: A land surveyor sends an application to the Geodetic Department requesting the cur- Cost: PLN 100 Procedure 17*. Obtain final geodetic rent map of the area where the new construction Comments: BuildCo submits the project to con- report will be built. Once obtained, the land surveyor nect to the water and sewage networks based on Time: 3 days performs a land survey and updates the map with the technical conditions received before. the geodetic data s/he has collected. The updated Cost: PLN 2,000 map is then submitted to the Geodetic Depart- Procedure 6*. Request and obtain a Comments: When the building is complete, it is ment for approval. decision on the project proposal for road necessary to prepare the final geodetic report to An updated geodetic map serves as the starting confirm the real, final layout of the building on connection from the Administrator of point for all projects. In this city, an updated the geodetic map. The process is completed by a Public Roads geodetic map is also needed in order to apply for certified geodesist and is reviewed by the Poviat a decision regarding the location of the road exit Time: 14 days Geodetic Office. from the Administrator of Public Roads. The cost Cost: No cost of the procedure depends on the number of copies Procedure 18. Request and receive and on the size of the maps required by the land Comments: The building project must be adjusted occupancy permit surveyor. The cost has been increased since July, with the administrator of the public road near 12th 2014. which the building is to be constructed, and Time: 75 days to which the construction site is to be joined. Cost: PLN 135 (25% of the cost of the building Procedure 2. Request and obtain The approval is issued in the form of a written permit) confirmation. Building or rebuilding an entrance to technical conditions for the location of the plot requires a permit to locate the driveway. Comments: When the building works are over, the road exit from the Administrator of The entrance project should be approved by the BuildCo must inform, in writing, the Building Public Roads Administrator of Public Roads, to which BuildCo Inspectorate of its intention to start using the Time: 30 days needs to submit an application form and the building. following attachments: Before the building can be occupied, BuildCo must Cost: PLN 82 a. 2 copies of the project of road connections; obtain an occupancy permit. BuildCo applies for Comments: BuildCo applies to the Administrator an occupancy permit to the Building Inspectorate. b. Copy of the decision about the location of the of Public Roads asking the technical conditions The Building Inspectorate is in charge of executing road exit previously issued by the Administrator to locate the road connection between the plot of a final inspection to certify that the new construc- of Public Roads; land and the public road. BuildCo needs to submit tion has been built according to the approved the following documents: c. Copy of the local zoning plan (or a copy of plans and that it is ready to be operative. building conditions for the plot). a. Copy of the local zoning plan (or a copy of the The following documents must be attached to the building conditions for the plot); application for an occupancy permit: Procedure 7*. Receive an approval from b. Proof of ownership of the plot of land; a. Original copy of the building log; the Project Documentation Coordination c. An updated geodetic map; Unit (ZUDP) about the lack of conflicts b. Building director’s written statement, indicating d. Information about neighboring plots; among utility connections that the building was completed in total compli- ance with the project, building permit, and law e. The technical parameters of the connection; Time: 14 days regulations, and that the building site and its f. Company incorporation documents (if the applicant is a company); Cost: PLN 325.5 (PLN 105 for the first utility neighborhood have been cleared of construc- connection + PLN 73.5 for 3 additional utility tion debris; g. Proof of paying of the fees. connections) c. Expert’s reports and protocols of required tests The law sets a time-limit of 30 days to issue a and controls; Comments: The location of the proposed public decision. In case of complex projects, the limit is utility networks is agreed upon during “coordina- d. Final geodetic report; of 60 days. tion meetings” organized by the district gover- e. Investor’s written statement of lack of objec- norate (“Starosta”) and attended by: tions from the authorities; Procedure 3*. Request technical conditions for utility connections: a. The applicant; f. Confirmation of completion of the building electricity b. Entities that manage public utilities; connection to utility networks; c. Representatives of the local governments; g. Energy characteristic of the building, prepared Time: 14 days by the architect. d. Other entities that may be affected by the Cost: No cost outcomes of the coordination meetings. Procedure 19*. Receive final inspections Comments: Requesting the technical conditions BuildCo needs to submit documents containing to connect to electricity is compulsory in order to proposals for the location of the different net- Time: 21 days obtain the building permit. works. The district governorate sets the date and Cost: No cost the place of the coordination meeting. The scope Comments: The post-construction review of the Procedure 4*. Request technical of the coordination meeting is to eliminate the site is carried out by the Building Inspectorate. conditions for utility connections: risks arising from possible collisions between util- waterworks ity networks. The results of coordination meetings are stated in the protocol containing: Time: 14 days a. Description of the meeting, the date and the Cost: PLN 100 location; b. A description of the subject of discussion; * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 129 c. The name and other identifying information of Procedure 10. Notify the Building Comments: The new construction must be the applicant; inspected by the National Sanitary Inspectorate Inspectorate about the beginning of d. The name and position of the chairman; (Sanepid). This procedure is needed in order to construction obtain the certificate of occupancy and start using e. The names of the participants and the entities Time: 1 day the warehouse. In order to pass the inspection, that they represent, or information about the Cost: No cost BuildCo needs to provide to Sanepid the following reasons for a person to participate in the meet- documents: ing; Comments: BuildCo must notify the Building a. The construction permit; f. Final decisions of each of the attendees; Inspectorate of the start of construction work 7 days in advance (Article 41.4 of the Construction b. The technological project with the agreed g. Information on the entities summoned to the Law), providing the relevant authority with infor- hygiene and health requirements; meeting, whose representatives did not partici- pate in it; mation about the building director and supervising c. The relevant opinions and agreements, inspector. including: the bacteriological test of water from h. The signatures of the participants. The following documents must be attached to the the internal system, a document certifying notification: the effectiveness of mechanical ventilation, a Procedure 8*. Request and obtain document certifying the effectiveness of the consent from fire safety expert a. Statement of the building director (site protection against electrical hazard; manager) regarding completion of the safety Time: 2 days d. Documents approving the use of the construc- and health protection plan, and plans for the Cost: PLN 800 management of building works; tion materials used in construction; Comments: BuildCo hires a fire safety expert to b. Statement of the supervising inspector regard- e. An agreement for the collection of waste (mu- review the aspects of the project that concerns fire ing control assumption; nicipal, medical, hazardous); safety. The fire safety expert works with BuildCo c. Certificates confirming the building director’s f. The medical certificate for sanitary-epidemio- during the preparation of the project and, once and supervising inspector’s professional skills; logical purposes for staff. it has been finalized, s/he signs and stamps it. d. Information regarding the safety and hygiene of Without this stamp, the authority issuing building Procedure 15*. Inform the State Fire working conditions on the building site. permits will not approve the project. For complex Service about completion of the building projects, a statement from the local State Fire The investor must immediately inform the Building Inspectorate of any changes in the data above and Time: 1 day Service might be required. register the building log with this authority. Cost: No cost Procedure 9. Request and obtain Comments: BuildCo must inform the local de- building permit Procedure 11*. Conclude agreement with partment of the State Fire Service about the com- utility provider: water and sewage pletion of the building. After receiving BuildCo’s Time: 35 days Time: 7 days notification, the State Fire Service has 14 days to Cost: PLN 588 inspect the new construction and issue its opinion. Cost: PLN 250 Comments: Construction work cannot begin After 14 days pass, a silence-is-consent rule before BuildCo has obtained the building permit. Comments: BuildCo incurs the cost of building applies: if the State Fire Service remains silent, it is To acquire the building permit, the investor must connection to water and sewage networks. This regarded as having no objections or comments. send the official application form to the appropri- cost depends on the technical conditions previ- ate office of architectural and building administra- ously issued. Procedure 16. Receive inspection tion at the municipality. from the State Fire Service and obtain Procedure 12. Receive inspection and approval The following documents should be attached to the application: obtain water and sewage connections Time: 14 days a. 4 copies of the building project, with all Time: 1 day Cost: No cost opinions, adjustments, permits, and other Cost: No cost documents required by the particular legal acts; Comments: The new construction must be Comments: Once the water and sewage connec- inspected by the local department of the State b. The investor’s formal written statement con- tion project has been agreed, BuildCo can submit a cerning the right to use the land on which the Fire Service. This procedure is needed in order to request to start the connection works. The agency obtain the certificate of occupancy and start using building is to be built. responsible for waterworks conducts a technical the warehouse. The opinions, adjustments, and permits men- inspection and connects the warehouse to the tioned above should be acquired by BuildCo or its water and sewage networks on the same day. Procedure 17*. Obtain final geodetic attorney. The building project should be accom- panied by a document certifying that the project report Procedure 13*. Inform the National designer is registered as a building expert. The Sanitary Inspectorate about the Time: 3 days decision on the conditions of building in a certain completion of the building Cost: PLN 2,000 area is obligatory when the area is not covered by a binding special layout plan. The legally allowed Time: 1 day Comments: When the building is complete, it is time for making an administrative decision Cost: No cost necessary to prepare the final geodetic report to granting a building permit is 30 days, and 65 days confirm the real, final layout of the building on for resolving difficult cases (as set in the Code Comments: BuildCo must inform the National the geodetic map. The process is completed by a of Administrative Procedure). The Building Law Sanitary Inspectorate (Sanepid) about the comple- certified geodesist and is reviewed by the Poviat stipulates that City Halls are fined PLN 500 for tion of the building. After receiving BuildCo’s no- Geodetic Office. each day of delay in issuing a building permit. A tification, Sanepid has 14 days to inspect the new request for additional documents or explanations construction and issue its opinion. After 14 days Procedure 18. Request and receive suspends the proceeding of the application until pass, a silence-is-consent rule applies: if Sanepid occupancy permit these documents and explanations are delivered. does not issue any response within this timeframe, it is considered approved. Time: 21 days Once the City Hall approves a building permit request, it takes 14 days for the administrative Cost: PLN 135 (25% of the cost of the building decision to become legal. During these 14 days, Procedure 14. Receive inspection from permit) interested parties (such as neighbors) can appeal the National Sanitary Inspectorate and Comments: When the building works are over, the decision. As of August 22, 2008 the validity of obtain approval BuildCo must inform, in writing, the Building building permits has been extended from 2 years Time: 14 days Inspectorate of its intention to start using the to 3 years. building. Cost: No cost * This procedure can be completed simultaneously with previous procedures. 130 DOING BUSINESS IN POLAND 2015 Before the building can be occupied, BuildCo must Procedure 3*. Request technical c. Copy of the local zoning plan (or a copy of obtain an occupancy permit. BuildCo applies for building conditions for the plot). conditions for utility connections: an occupancy permit to the Building Inspectorate. The Building Inspectorate is in charge of executing electricity Procedure 7*. Obtain a decision on a final inspection to certify that the new construc- Time: 28 days the project proposal for the water and tion has been built according to the approved Cost: No cost sewage connections plans and that it is ready to be operative. Comments: Requesting the technical conditions Time: 21 days The following documents must be attached to the application for an occupancy permit: to connect to electricity is compulsory in order to Cost: PLN 82 obtain the building permit. a. Original copy of the building log; Comments: BuildCo submits the project to con- b. Building director’s written statement, indicating Procedure 4*. Receive an environment nect to the water and sewage networks based on that the building was completed in total compli- the technical conditions received before. impact analysis decision ance with the project, building permit, and law regulations, and that the building site and its Time: 14 days Procedure 8*. Receive an opinion from neighborhood have been cleared of construc- Cost: PLN 220 the coordination meeting about the lack tion debris; Comments: BuildCo needs to submit to the of conflicts among utility connections c. Expert’s reports and protocols of required tests Department of Environment Protection a request Time: 14 days and controls; to know if the building needs an environmental Cost: PLN 325.5 (PLN 105 for the first utility d. Final geodetic report; impact analysis. The decision, even when negative, connection + PLN 73.5 for 3 additional utility e. Investor’s written statement of lack of objec- must be included in the application for a building connections) tions from the authorities; permit. In the case of a commercial warehouse of 1,300.6 square meters, the environmental impact Comments: The location of the proposed public f. Confirmation of completion of the building utility networks is agreed upon during “coordina- connection to utility networks; analyses are not necessary. tion meetings” organized by the district gover- g. Energy characteristic of the building, prepared Procedure 5*. Request and obtain norate (“Starosta”) and attended by: by the architect. technical conditions for the location of a. The applicant; Procedure 19*. Receive final inspections the road exit from the Administrator of b. Entities that manage public utilities; Public Roads c. Representatives of the local governments; Time: 7 days Time: 21 days d. Other entities that may be affected by the Cost: No cost outcomes of the coordination meetings. Cost: PLN 82 Comments: The post-construction review of the BuildCo needs to submit documents containing site is carried out by the Building Inspectorate. Comments: BuildCo applies to the Administrator proposals for the location of the different net- of Public Roads asking the technical conditions works. The district governorate sets the date and to locate the road connection between the plot of the place of the coordination meeting. The scope DEALING WITH CONSTRUCTION PERMITS land and the public road. BuildCo needs to submit of the coordination meeting is to eliminate the Zielona Góra, Lubuskie the following documents: risks arising from possible collisions between util- Warehouse value: PLN 2,032,884 (EUR 474,109) a. Copy of the local zoning plan (or a copy of the ity networks. The results of coordination meetings building conditions for the plot); are stated in the protocol containing: Data as of: September 1st, 2014 b. Proof of ownership of the plot of land; a. Description of the meeting, the date and the Procedure 1. Obtain current geodetic c. An updated geodetic map; location; map d. Information about neighboring plots; b. A description of the subject of discussion; Time: 30 days e. The technical parameters of the connection; c. The name and other identifying information of f. Company incorporation documents (if the the applicant; Cost: PLN 150 applicant is a company); d. The name and position of the chairman; Comments: A land surveyor sends an application g. Proof of paying of the fees. e. The names of the participants and the entities to the Geodetic Department requesting the cur- The law sets a time-limit of 30 days to issue a that they represent, or information about the rent map of the area where the new construction decision. In case of complex projects, the limit is reasons for a person to participate in the meet- will be built. Once obtained, the land surveyor of 60 days. ing; performs a land survey and updates the map with the geodetic data s/he has collected. The updated f. Final decisions of each of the attendees; map is then submitted to the Geodetic Depart- Procedure 6. Request and obtain a g. Information on the entities summoned to the ment for approval. decision on the project proposal for road meeting, whose representatives did not partici- An updated geodetic map serves as the starting connection from the Administrator of pate in it; point for all projects. The cost of the procedure Public Roads h. The signatures of the participants. depends on the number of copies and on the size Time: 30 days of the maps required by the land surveyor. The Procedure 9*. Request and obtain cost has been increased since July, 12th 2014. Cost: No cost consent from sanitary expert Comments: The building project must be adjusted Time: 1 day Procedure 2*. Request technical with the administrator of the public road near conditions for utility connections: which the building is to be constructed, and Cost: PLN 420 waterworks to which the construction site is to be joined. Comments: The building project must be reviewed The approval is issued in the form of a written by a sanitary expert. This professional gives a Time: 30 days confirmation. Building or rebuilding an entrance to positive opinion to the project by affixing his/her Cost: No cost the plot requires a permit to locate the driveway. stamp and an approval/non approval clause to Comments: BuildCo contacts the agency in charge The entrance project should be approved by the the project. The authority issuing building permits of waterworks asking the technical conditions for Administrator of Public Roads, to which BuildCo then checks if the project has been stamped by a connecting the warehouse to utilities. The situa- needs to submit an application form and the sanitary expert. Without this stamp, the building tional map of the area and a proof of ownership following attachments: permits cannot be granted. of the land must be attached to the request of a. 2 copies of the project of road connections; technical conditions. b. Copy of the decision about the location of the Procedure 10*. Request and obtain road exit previously issued by the Administrator consent from fire safety expert of Public Roads; Time: 1 day * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • DEALING WITH CONSTRUCTION PERMITS 131 Cost: PLN 420 b. Statement of the supervising inspector regard- e. An agreement for the collection of waste (mu- Comments: BuildCo hires a fire safety expert to ing control assumption; nicipal, medical, hazardous); review the aspects of the project that concerns fire c. Certificates confirming the building director’s f. The medical certificate for sanitary-epidemio- safety. The fire safety expert works with BuildCo and supervising inspector’s professional skills; logical purposes for staff. during the preparation of the project and, once d. Information regarding the safety and hygiene of it has been finalized, s/he signs and stamps it. working conditions on the building site. Procedure 17*. Inform the State Fire Without this stamp, the authority issuing building The investor must immediately inform the Building Service about completion of the building permits will not approve the project. For complex Inspectorate of any changes in the data above and Time: 1 day projects, a statement from the local State Fire register the building log with this authority. Service might be required. Cost: No cost Procedure 13*. Conclude agreement with Comments: BuildCo must inform the local de- Procedure 11. Request and obtain utility provider: water and sewage partment of the State Fire Service about the com- building permit pletion of the building. After receiving BuildCo’s Time: 4 days notification, the State Fire Service has 14 days to Time: 42 days Cost: PLN 300 inspect the new construction and issue its opinion. Cost: PLN 539 After 14 days pass, a silence-is-consent rule Comments: BuildCo incurs the cost of building Comments: Construction work cannot begin applies: if the State Fire Service remains silent, it is connection to water and sewage networks. This before BuildCo has obtained the building permit. regarded as having no objections or comments. cost depends on the technical conditions previ- To acquire the building permit, the investor must ously issued. send the official application form to the appropri- Procedure 18. Receive inspection ate office of architectural and building administra- Procedure 14. Receive inspection and from the State Fire Service and obtain tion at the municipality. obtain water and sewage connections approval The following documents should be attached to Time: 14 days the application: Time: 1 day Cost: No cost Cost: No cost a. 4 copies of the building project, with all opinions, adjustments, permits, and other Comments: Once the water and sewage connec- Comments: The new construction must be documents required by the particular legal acts; tion project has been agreed, BuildCo can submit a inspected by the local department of the State b. The investor’s formal written statement con- request to start the connection works. The agency Fire Service. This procedure is needed in order to cerning the right to use the land on which the responsible for waterworks conducts a technical obtain the certificate of occupancy and start using building is to be built. inspection and connects the warehouse to the the warehouse. The opinions, adjustments, and permits men- water and sewage networks on the same day. Procedure 19*. Obtain final geodetic tioned above should be acquired by BuildCo or its attorney. The building project should be accom- Procedure 15*. Inform the National report panied by a document certifying that the project Sanitary Inspectorate about the Time: 3 days designer is registered as a building expert. The completion of the building Cost: PLN 2,000 decision on the conditions of building in a certain Time: 1 day Comments: When the building is complete, it is area is obligatory when the area is not covered by a binding special layout plan. The legally allowed Cost: No cost necessary to prepare the final geodetic report to time for making an administrative decision confirm the real, final layout of the building on Comments: BuildCo must inform the National granting a building permit is 30 days, and 65 days the geodetic map. The process is completed by a Sanitary Inspectorate (Sanepid) about the comple- for resolving difficult cases (as set in the Code certified geodesist and is reviewed by the Poviat tion of the building. After receiving BuildCo’s no- of Administrative Procedure). The Building Law Geodetic Office. tification, Sanepid has 14 days to inspect the new stipulates that City Halls are fined PLN 500 for construction and issue its opinion. After 14 days each day of delay in issuing a building permit. A pass, a silence-is-consent rule applies: if Sanepid Procedure 20. Request and receive request for additional documents or explanations does not issue any response within this timeframe, occupancy permit suspends the proceeding of the application until it is considered approved. Time: 30 days these documents and explanations are delivered. Once the City Hall approves a building permit Cost: PLN 135 (25% of the cost of the building Procedure 16. Receive inspection from permit) request, it takes 14 days for the administrative the National Sanitary Inspectorate and decision to become legal. During these 14 days, Comments: When the building works are over, interested parties (such as neighbors) can appeal obtain approval BuildCo must inform, in writing, the Building the decision. As of August 22, 2008 the validity of Time: 14 days Inspectorate of its intention to start using the building permits has been extended from 2 years Cost: No cost building. to 3 years. Comments: The new construction must be Before the building can be occupied, BuildCo must inspected by the National Sanitary Inspectorate obtain an occupancy permit. BuildCo applies for Procedure 12. Notify the Building an occupancy permit to the Building Inspectorate. Inspectorate about the beginning of (Sanepid). This procedure is needed in order to obtain the certificate of occupancy and start using The Building Inspectorate is in charge of executing construction a final inspection to certify that the new construc- the warehouse. In order to pass the inspection, Time: 1 day BuildCo needs to provide to Sanepid the following tion has been built according to the approved documents: plans and that it is ready to be operative. Cost: No cost a. The construction permit; The following documents must be attached to the Comments: BuildCo must notify the Building application for an occupancy permit: Inspectorate of the start of construction work 7 b. The technological project with the agreed hygiene and health requirements; a. Original copy of the building log; days in advance (Article 41.4 of the Construction Law), providing the relevant authority with infor- c. The relevant opinions and agreements, b. Building director’s written statement, indicating mation about the building director and supervising including: the bacteriological test of water from that the building was completed in total compli- inspector. the internal system, a document certifying ance with the project, building permit, and law the effectiveness of mechanical ventilation, a regulations, and that the building site and its The following documents must be attached to the neighborhood have been cleared of construc- notification: document certifying the effectiveness of the protection against electrical hazard; tion debris; a. Statement of the building director (site c. Expert’s reports and protocols of required tests manager) regarding completion of the safety d. Documents approving the use of the construc- tion materials used in construction; and controls; and health protection plan, and plans for the management of building works; d. Final geodetic report; * This procedure can be completed simultaneously with previous procedures. 132 DOING BUSINESS IN POLAND 2015 e. Investor’s written statement of lack of objec- from the Land and Mortgage Registry) the cost is from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % tions from the authorities; PLN 150. These new costs are applicable since the of excess over PLN 30,000; 5) from PLN 60,000 f. Confirmation of completion of the building 12 of July 2014. to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess connection to utility networks; over PLN 60,00; 6) from PLN 1,000,000 to PLN g. Energy characteristic of the building, prepared Procedure 3*. Obtain an extract of the 2,000,000 – PLN 4,770 + 0,2 % of excess over Land and Mortgage Registry entry PLN 1,000,000; 7) from PLN 2,000,000 – PLN by the architect. online 6,770 + 0,25 % of excess over PLN 2,000,000, but no more than PLN 10,000, and if the trans- Procedure 21*. Receive final inspections Time: 0.5 day action is between close relatives PLN 7,500. The Time: 21 days Cost: PLN 20 (current excerpt) fee cannot exceed PLN 10,000 or PLN 7,500 (for Cost: No cost the person from the first group of taxpayer). Legal Comments: The seller must obtain an extract of basis: Regulation of the Ministry of Justice dated Comments: The post-construction review of the the Land and Mortgage Registry entry, which will 28 of June 2004. As the law only sets maximum site is carried out by the Building Inspectorate. need to be presented to the notary. This document chargeable fees, it is common practice to negotiate discloses the owner or perpetual usufructuary of the fee with the notary. the property. It also discloses whether there are LIST OF PROCEDURES any mortgages or other encumbrances over the For all properties that exceed EUR 15,000 the property. The extract of the entry from the Land notary must inform the General Inspector for REGISTERING PROPERTY Financial Information (GIIF). The notary sends and Mortgage Registry can be issued either by Białystok, Podlaskie the relevant court, or directly through the online this information to the GIIF through a dedicated platform. The cost of the abbreviated extract is of webpage: https://www.giif.mofnet.gov.pl/giif/; Property value: PLN 2,032,884 (EUR 474,109) Additionally the notary sends: PLN 30 if obtained through the court, and PLN 20 Data as of: September 1st, 2014 if requested online. According to the legislation, a. A letter to the Tax Office (to inform about the the Land and Mortgage Registry is maintained in transaction); Procedure 1*. Obtain a certificate of the electronic form and available on www.ekw.ms.gov. property allocation in the local Spatial b. A letter to the City Hall Department in charge pl. The transition of the Land and Mortgage of the Cadastre (to inform about the changes); Development Plan Registry data to the electronic system started in September 2004. As of July 2014, almost 99% of c. A letter to the City Hall Department in charge Time: 7 days of the Spatial Development Plan (to inform of existing records exist in electronic format. Cost: PLN 17 (certificate of the property allocation the change of the owner). in the local Spatial Development Plan) Procedure 4*. Obtain company record Comments: Parties obtain an extract of the local from the National Court Register Procedure 6. Apply for registration at Spatial Development Plan entry in order to verify the Land and Mortgage Registry of the Time: 0.5 day relevant court that the property is not classified as agricultural property. If it were agricultural, certain limitations Cost: No cost (verified online) Time: 10 days on the transfer would apply. The cost of this Comments: As the purchaser and the seller are extract is of PLN 30. Due to recent changes in na- Cost: PLN 200 companies, a record from the register of entre- tional legislation, many local Spatial Development preneurs of the National Court Register (KRS) is Comments: The transfer of the property is Plans have expired and new plans have not been required, in order to establish who is authorized registered at the Land and Mortgage Registry of adopted yet. Therefore in many cases the notary to transfer the property (e.g. who is an authorized the relevant court. Although the ownership of the must be presented with a certificate of property director in the case of a limited liability or a joint property is legally transferred from the moment allocation in the Spatial Development Plan that stock company). The record can be obtained for of the signature of the sale agreement in the also certifies, if applicable, that there is no Plan for free online through the official website https:// presence of the notary, updating the Land and the relevant property. The cost of the certificate ems.ms.gov.pl/. Mortgage Registry is a necessary step to finalize is of PLN 17. Some information concerning the the property transfer, and allow the new owner Spatial Development Plan (e.g. information about Procedure 5. A notary executes the sale to fully benefit from the property (for example the coverage by the plan) is also available online. agreement by using the property as a collateral for a loan). If the information online is sufficient and detailed, The notary sends the notarial deed and additional the notary may not need to request an additional Time: 1 day documentation (if needed) to the relevant court document. Cost: PLN 6,852 (notary fees) in charge of the Land and Mortgage Registry. The procedure is complete when the owner receives an Procedure 2*. Obtain an extract of the Comments: The agreement on the transfer of official notification from the court that the transfer ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was Cadastre entry must be executed in the form of a notarial deed. made in the registration, they can file a complaint Time: 2 days The notarial deed includes information obtained to contest the decision. The registration becomes Cost: PLN 50 from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge), Comments: The parties obtain an extract of the from the National Court Register (KRS). Necessary Cadastre entry held by the respective geodetic from the moment the party receives the written documents are either brought by the parties or information about the entry from court. authorities, stating the evidentiary number and the obtained by the notary through online platforms. boundaries of the property on the official map, as Based on this information, the notary will also well as information regarding the type of the plots establish whether the persons who sign the REGISTERING PROPERTY comprising the property (e.g. agricultural, housing, agreement are authorized to represent the com- Bydgoszcz, Kujawsko-Pomorskie urban). If no local Spatial Development Plan has pany. The corporate consent of the shareholders’ been adopted for the area, this information will meeting for the transfer of the property is required Property value: PLN 2,032,884 (EUR 474,109) constitute the basis to determine the plot type. by the Companies Code unless the Articles of Data as of: September 1st, 2014 The fee is determined on the basis of the annex Association excludes such necessity. The relevant to the Act of 5 of June 2014, which amends the corporate consent must be presented to the Procedure 1*. Obtain a certificate of the Surveying and Cartography Act and the Admin- notary public, in order to establish the validity of property allocation in the local Spatial istrative Enforcement Proceedings acts (Journal the transfer of the property. Development Plan of Laws of 2014 Item 897). The current cost for Notary’s fees are based on the following fee Time: 4 days a printed extract from the Cadastre is PLN 50. If schedule, that sets the maximum chargeable fees: a printed extract from the cadastral map is also 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Cost: PLN 17 (certificate of the property allocation required (e.g. when the information from the to PLN 10,000 - PLN 100 + 3 % of excess over in the local Spatial Development Plan) Cadastre doesn’t coincide with the information PLN 3,000; 3) from PLN 10,000 to PLN 30,000 – PLN 310 + 2 % of excess over PLN 10,000; 4) * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 133 Comments: Parties obtain an extract of the local Procedure 4*. Obtain company record Procedure 6. Apply for registration at Spatial Development Plan entry in order to verify from the National Court Register the Land and Mortgage Registry of the that the property is not classified as agricultural property. If it were agricultural, certain limitations Time: 0.5 day relevant court on the transfer would apply. The cost of this Cost: No cost (verified online) Time: 15 days extract is of PLN 30. Due to recent changes in na- Cost: PLN 200 tional legislation, many local Spatial Development Comments: As the purchaser and the seller are Plans have expired and new plans have not been companies, a record from the register of entre- Comments: The transfer of the property is adopted yet. Therefore in many cases the notary preneurs of the National Court Register (KRS) is registered at the Land and Mortgage Registry of must be presented with a certificate of property required, in order to establish who is authorized the relevant court. Although the ownership of the allocation in the Spatial Development Plan that to transfer the property (e.g. who is an authorized property is legally transferred from the moment also certifies, if applicable, that there is no Plan for director in the case of a limited liability or a joint of the signature of the sale agreement in the the relevant property. The cost of the certificate stock company). The record can be obtained for presence of the notary, updating the Land and is of PLN 17. Some information concerning the free online through the official website https:// Mortgage Registry is a necessary step to finalize Spatial Development Plan (e.g. information about ems.ms.gov.pl/. the property transfer, and allow the new owner the coverage by the plan) is also available online. to fully benefit from the property (for example If the information online is sufficient and detailed, Procedure 5. A notary executes the sale by using the property as a collateral for a loan). the notary may not need to request an additional agreement The notary sends the notarial deed and additional document. documentation (if needed) to the relevant court Time: 1 day in charge of the Land and Mortgage Registry. The Procedure 2*. Obtain an extract of the Cost: PLN 6,852 (notary fees) procedure is complete when the owner receives an Cadastre entry Comments: The agreement on the transfer of official notification from the court that the transfer ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was Time: 4 days made in the registration, they can file a complaint must be executed in the form of a notarial deed. Cost: PLN 50 The notarial deed includes information obtained to contest the decision. The registration becomes from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- Comments: The parties obtain an extract of the tered the property) and 14 days (if it was a judge) Cadastre entry held by the respective geodetic Cadastre, from the Spatial Development Plan and from the National Court Register (KRS). Necessary from the moment the party receives the written authorities, stating the evidentiary number and the information about the entry from court. boundaries of the property on the official map, as documents are either brought by the parties or well as information regarding the type of the plots obtained by the notary through online platforms. comprising the property (e.g. agricultural, housing, Based on this information, the notary will also REGISTERING PROPERTY urban). If no local Spatial Development Plan has establish whether the persons who sign the agreement are authorized to represent the com- Gdańsk, Pomorskie been adopted for the area, this information will constitute the basis to determine the plot type. pany. The corporate consent of the shareholders’ Property value: PLN 2,032,884 (EUR 474,109) meeting for the transfer of the property is required Data as of: September 1st, 2014 The fee is determined on the basis of the annex by the Companies Code unless the Articles of to the Act of 5 of June 2014, which amends the Association excludes such necessity. The relevant Procedure 1*. Obtain an extract of the Surveying and Cartography Act and the Admin- corporate consent must be presented to the Cadastre entry and the maps istrative Enforcement Proceedings acts (Journal notary public, in order to establish the validity of of Laws of 2014 Item 897). The current cost for Time: 7 days the transfer of the property. a printed extract from the Cadastre is PLN 50. If Notary’s fees are based on the following fee Cost: PLN 150 a printed extract from the cadastral map is also required (e.g. when the information from the schedule, that sets the maximum chargeable fees: Comments: The parties obtain an extract of the Cadastre doesn’t coincide with the information 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Cadastre entry held by the respective geodetic from the Land and Mortgage Registry) the cost is to PLN 10,000 - PLN 100 + 3 % of excess over authorities, stating the evidentiary number and the PLN 150. These new costs are applicable since the PLN 3,000; 3) from PLN 10,000 to PLN 30,000 boundaries of the property on the official map, as 12 of July 2014. – PLN 310 + 2 % of excess over PLN 10,000; 4) well as information regarding the type of the plots from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % comprising the property (e.g. agricultural, housing, Procedure 3*. Obtain an extract from of excess over PLN 30,000; 5) from PLN 60,000 urban). If no local Spatial Development Plan has to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess been adopted for the area, this information will the Land and Mortgage Registry entry over PLN 60,00; 6) from PLN 1,000,000 to PLN constitute the basis to determine the plot type. online 2,000,000 – PLN 4,770 + 0,2 % of excess over The fee is determined on the basis of the annex Time: 0.5 day PLN 1,000,000; 7) from PLN 2,000,000 – PLN to the Act of 5 of June 2014, which amends the Cost: PLN 20 (current excerpt) 6,770 + 0,25 % of excess over PLN 2,000,000, Surveying and Cartography Act and the Admin- but no more than PLN 10,000, and if the trans- Comments: The seller must obtain an extract of istrative Enforcement Proceedings acts (Journal action is between close relatives PLN 7,500. The the Land and Mortgage Registry entry, which will of Laws of 2014 Item 897). The current cost for fee cannot exceed PLN 10,000 or PLN 7,500 (for need to be presented to the notary. This document a printed extract from the Cadastre is PLN 50. If the person from the first group of taxpayer). Legal discloses the owner or perpetual usufructuary of a printed extract from the cadastral map is also basis: Regulation of the Ministry of Justice dated the property. It also discloses whether there are required (e.g. when the information from the 28 of June 2004. As the law only sets maximum any mortgages or other encumbrances over the Cadastre doesn’t coincide with the information chargeable fees, it is common practice to negotiate property. The extract of the entry from the Land from the Land and Mortgage Registry) the cost is the fee with the notary. and Mortgage Registry can be issued either by PLN 150. These new costs are applicable since the For all properties that exceed EUR 15,000 the 12 of July 2014. the relevant court, or directly through the online notary must inform the General Inspector for platform. The cost of the abbreviated extract is of Financial Information (GIIF). The notary sends PLN 30 if obtained through the court, and PLN 20 Procedure 2*. Obtain a certificate of the this information to the GIIF through a dedicated property allocation in the local spatial if requested online. According to the legislation, webpage: https://www.giif.mofnet.gov.pl/giif/; the Land and Mortgage Registry is maintained in development plan electronic form and available on www.ekw.ms.gov. Additionally the notary sends: Time: 4 days pl. The transition of the Land and Mortgage a. A letter to the Tax Office (to inform about the Registry data to the electronic system started in transaction); Cost: PLN 17 (certificate of the property allocation September 2004. As of July 2014, almost 99% of b. A letter to the City Hall Department in charge in the local Spatial Development Plan) existing records exist in electronic format. of the Cadastre (to inform about the changes); Comments: Parties obtain an extract of the local c. A letter to the City Hall Department in charge Spatial Development Plan entry in order to verify of the Spatial Development Plan (to inform of that the property is not classified as agricultural the change of the owner). property. If it were agricultural, certain limitations on the transfer would apply. The cost of this * This procedure can be completed simultaneously with previous procedures. 134 DOING BUSINESS IN POLAND 2015 extract is of PLN 30. Due to recent changes in na- obtained by the notary through online platforms. REGISTERING PROPERTY tional legislation, many local Spatial Development Based on this information, the notary will also Gorzów Wielkopolski, Lubuskie Plans have expired and new plans have not been establish whether the persons who sign the adopted yet. Therefore in many cases the notary agreement are authorized to represent the com- Property value: PLN 2,032,884 (EUR 474,109) must be presented with a certificate of property pany. The corporate consent of the shareholders’ Data as of: September 1st, 2014 allocation in the Spatial Development Plan that meeting for the transfer of the property is required also certifies, if applicable, that there is no Plan for by the Companies Code unless the Articles of Procedure 1*. Obtain a certificate of the the relevant property. The cost of the certificate Association excludes such necessity. The relevant property allocation in the local Spatial is of PLN 17. Some information concerning the corporate consent must be presented to the Development Plan Spatial Development Plan (e.g. information about notary public, in order to establish the validity of Time: 4 days the coverage by the plan) is also available online. the transfer of the property. If the information online is sufficient and detailed, Notary’s fees are based on the following fee Cost: PLN 17 (certificate of the property allocation the notary may not need to request an additional schedule, that sets the maximum chargeable fees: in the local Spatial Development Plan) document. Additionally in Gdańsk, the notary 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Comments: Parties obtain an extract of the local checks if the property is on the area of the port as to PLN 10,000 - PLN 100 + 3 % of excess over Spatial Development Plan entry in order to verify this would have consequences on the right of first PLN 3,000; 3) from PLN 10,000 to PLN 30,000 that the property is not classified as agricultural refusal. In this particular situation, the right of first – PLN 310 + 2 % of excess over PLN 10,000; 4) property. If it were agricultural, certain limitations refusal would be granted to the port authorities from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % on the transfer would apply. The cost of this and the State Treasury. An additional contract of excess over PLN 30,000; 5) from PLN 60,000 extract is of PLN 30. Due to recent changes in na- needs to be sign, confirming that these authorities to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess tional legislation, many local Spatial Development resign from their preemption right. over PLN 60,00; 6) from PLN 1,000,000 to PLN Plans have expired and new plans have not been 2,000,000 – PLN 4,770 + 0,2 % of excess over adopted yet. Therefore in many cases the notary Procedure 3*. Obtain an extract from PLN 1,000,000; 7) from PLN 2,000,000 – PLN must be presented with a certificate of property the Land and Mortgage Registry entry 6,770 + 0,25 % of excess over PLN 2,000,000, allocation in the Spatial Development Plan that online but no more than PLN 10,000, and if the trans- also certifies, if applicable, that there is no Plan for action is between close relatives PLN 7,500. The the relevant property. The cost of the certificate Time: 0.5 day fee cannot exceed PLN 10,000 or PLN 7,500 (for is of PLN 17. Some information concerning the Cost: PLN 20 (online extract) the person from the first group of taxpayer). Legal Spatial Development Plan (e.g. information about Comments: The seller must obtain an extract of basis: Regulation of the Ministry of Justice dated the coverage by the plan) is also available online. the Land and Mortgage Registry entry, which will 28 of June 2004. As the law only sets maximum If the information online is sufficient and detailed, need to be presented to the notary. This document chargeable fees, it is common practice to negotiate the notary may not need to request an additional discloses the owner or perpetual usufructuary of the fee with the notary. document. the property. It also discloses whether there are For all properties that exceed EUR 15,000 the any mortgages or other encumbrances over the notary must inform the General Inspector for Procedure 2*. Obtain an extract of the property. The extract of the entry from the Land Financial Information (GIIF). The notary sends Cadastre entry and Mortgage Registry can be issued either by this information to the GIIF through a dedicated Time: 2 days the relevant court, or directly through the online webpage: https://www.giif.mofnet.gov.pl/giif/; platform. The cost of the abbreviated extract is of Additionally the notary sends: Cost: PLN 50 PLN 30 if obtained through the court, and PLN 20 a. A letter to the Tax Office (to inform about the Comments: The parties obtain an extract of the if requested online. According to the legislation, transaction); Cadastre entry held by the respective geodetic the Land and Mortgage Registry is maintained in authorities, stating the evidentiary number and the electronic form and available on www.ekw.ms.gov. b. A letter to the City Hall Department in charge of the Cadastre (to inform about the changes); boundaries of the property on the official map, as pl. The transition of the Land and Mortgage well as information regarding the type of the plots Registry data to the electronic system started in c. A letter to the City Hall Department in charge comprising the property (e.g. agricultural, housing, September 2004. As of July 2014, almost 99% of of the Spatial Development Plan (to inform of urban). If no local Spatial Development Plan has existing records exist in electronic format. the change of the owner). been adopted for the area this information will constitute the basis to determine the plot type. Procedure 4*. Obtain company record Procedure 6. Apply for registration at The fee is determined on the basis of the annex from the National Court Register the Land and Mortgage Registry of the to the Act of 5 of June 2014, which amends the Time: 0.5 day relevant court Surveying and Cartography Act and the Admin- Time: 30 days istrative Enforcement Proceedings acts (Journal Cost: No cost (verified online) of Laws of 2014 Item 897). The current cost for Comments: As the purchaser and the seller are Cost: PLN 200 a printed extract from the Cadastre is PLN 50. If companies, a record from the register of entre- Comments: The transfer of the property is a printed extract from the cadastral map is also preneurs of the National Court Register (KRS) is registered at the Land and Mortgage Registry of required (e.g. when the information from the required, in order to establish who is authorized the relevant court. Although the ownership of the Cadastre doesn’t coincide with the information to transfer the property (e.g. who is an authorized property is legally transferred from the moment from the Land and Mortgage Registry) the cost is director in the case of a limited liability or a joint of the signature of the sale agreement in the PLN 150. These new costs are applicable since the stock company). The record can be obtained for presence of the notary, updating the Land and 12 of July 2014. free online through the official website https:// Mortgage Registry is a necessary step to finalize ems.ms.gov.pl/. the property transfer, and allow the new owner Procedure 3*. Obtain an extract from to fully benefit from the property (for example the Land and Mortgage Registry entry Procedure 5. A notary executes the sale by using the property as a collateral for a loan). online agreement The notary sends the notarial deed and additional documentation (if needed) to the relevant court Time: 0.5 day Time: 1 day in charge of the Land and Mortgage Registry. The Cost: PLN 20 (online extract) Cost: PLN 6,852 (notary fees) procedure is complete when the owner receives an official notification from the court that the transfer Comments: The seller must obtain an extract of Comments: The agreement on the transfer of the Land and Mortgage Registry entry, which will ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was made in the registration, they can file a complaint need to be presented to the notary. This document must be executed in the form of a notarial deed. discloses the owner or perpetual usufructuary of The notarial deed includes information obtained to contest the decision. The registration becomes legally binding after 7 days (if a referendarz regis- the property. It also discloses whether there are from the Land and Mortgage Registry, from the any mortgages or other encumbrances over the Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge) from the moment the party receives the written property. The extract of the entry from the Land from the National Court Register (KRS). Necessary and Mortgage Registry can be issued either by documents are either brought by the parties or information about the entry from court. * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 135 the relevant court, or directly through the online For all properties that exceed EUR 15,000 the notary may not need to request an additional doc- platform. The cost of the abbreviated extract is of notary must inform the General Inspector for ument. Additionally in Katowice, the notary checks PLN 30 if obtained through the court, and PLN 20 Financial Information (GIIF). The notary sends if the property is not on within mining areas. if requested online. According to the legislation, this information to the GIIF through a dedicated the Land and Mortgage Registry is maintained in webpage: https://www.giif.mofnet.gov.pl/giif/; Procedure 2*. Obtain an extract of the electronic form and available on www.ekw.ms.gov. Additionally the notary sends: Cadastre entry pl. The transition of the Land and Mortgage a. A letter to the Tax Office (to inform about the Time: 7 days Registry data to the electronic system started in transaction); September 2004. As of July 2014, almost 99% of Cost: PLN 50 existing records exist in electronic format. b. A letter to the City Hall Department in charge of the Cadastre (to inform about the changes); Comments: The parties obtain an extract of the Cadastre entry held by the respective geodetic Procedure 4*. Obtain company record c. A letter to the City Hall Department in charge authorities, stating the evidentiary number and the from the National Court Register of the Spatial Development Plan (to inform of boundaries of the property on the official map, as the change of the owner). Time: 0.5 day well as information regarding the type of the plots comprising the property (e.g. agricultural, housing, Cost: No cost (verified online) Procedure 6. Apply for registration at urban). If no local Spatial Development Plan has Comments: As the purchaser and the seller are the Land and Mortgage Registry of the been adopted for the area, this information will companies, a record from the register of entre- relevant court constitute the basis to determine the plot type. preneurs of the National Court Register (KRS) is Time: 30 days The fee is determined on the basis of the annex required, in order to establish who is authorized to the Act of 5 of June 2014, which amends the to transfer the property (e.g. who is an authorized Cost: PLN 200 Surveying and Cartography Act and the Admin- director in the case of a limited liability or a joint Comments: The transfer of the property is istrative Enforcement Proceedings acts (Journal stock company). The record can be obtained for registered at the Land and Mortgage Registry of of Laws of 2014 Item 897). The current cost for free online through the official website https:// the relevant court. Although the ownership of the a printed extract from the Cadastre is PLN 50. If ems.ms.gov.pl/. property is legally transferred from the moment a printed extract from the cadastral map is also of the signature of the sale agreement in the required (e.g. when the information from the Procedure 5. A notary executes the sale presence of the notary, updating the Land and Cadastre doesn’t coincide with the information agreement Mortgage Registry is a necessary step to finalize from the Land and Mortgage Registry) the cost is the property transfer, and allow the new owner PLN 150. These new costs are applicable since the Time: 1 day to fully benefit from the property (for example 12 of July 2014. Cost: PLN 5,824 (notary fees) by using the property as a collateral for a loan). Comments: The agreement on the transfer of The notary sends the notarial deed and additional Procedure 3*. Obtain an extract from ownership or perpetual usufruct of the property documentation (if needed) to the relevant court the Land and Mortgage Registry entry in charge of the Land and Mortgage Registry. The must be executed in the form of a notarial deed. online The notarial deed includes information obtained procedure is complete when the owner receives an official notification from the court that the transfer Time: 0.5 day from the Land and Mortgage Registry, from the Cadastre, from the Spatial Development Plan and is registered. If the parties believe a mistake was Cost: PLN 20 (online extract) from the National Court Register (KRS). Necessary made in the registration, they can file a complaint to contest the decision. The registration becomes Comments: The seller must obtain an extract of documents are either brought by the parties or the Land and Mortgage Registry entry, which will obtained by the notary through online platforms. legally binding after 7 days (if a referendarz regis- tered the property) and 14 days (if it was a judge) need to be presented to the notary. This document Based on this information, the notary will also discloses the owner or perpetual usufructuary of establish whether the persons who sign the from the moment the party receives the written information about the entry from court. the property. It also discloses whether there are agreement are authorized to represent the com- any mortgages or other encumbrances over the pany. The corporate consent of the shareholders’ property. The extract of the entry from the Land meeting for the transfer of the property is required REGISTERING PROPERTY and Mortgage Registry can be issued either by by the Companies Code unless the Articles of Katowice, Śląskie the relevant court, or directly through the online Association excludes such necessity. The relevant platform. The cost of the abbreviated extract is of corporate consent must be presented to the Property value: PLN 2,032,884 (EUR 474,109) PLN 30 if obtained through the court, and PLN 20 notary public, in order to establish the validity of Data as of: September 1st, 2014 if requested online. According to the legislation, the transfer of the property. the Land and Mortgage Registry is maintained in Notary’s fees are based on the following fee Procedure 1*. Obtain an extract of the electronic form and available on www.ekw.ms.gov. schedule, that sets the maximum chargeable fees: local Spatial Development Plan entry pl. The transition of the Land and Mortgage 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Time: 7 days Registry data to the electronic system started in to PLN 10,000 - PLN 100 + 3 % of excess over September 2004. As of July 2014, almost 99% of PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Cost: PLN 30 (extract of the local Spatial Develop- existing records exist in electronic format. – PLN 310 + 2 % of excess over PLN 10,000; 4) ment Plan entry) from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % Comments: Parties obtain an extract of the local Procedure 4*. Obtain company record of excess over PLN 30,000; 5) from PLN 60,000 Spatial Development Plan entry in order to verify from the National Court Register to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess that the property is not classified as agricultural over PLN 60,00; 6) from PLN 1,000,000 to PLN Time: 0.5 day property. If it were agricultural, certain limitations 2,000,000 – PLN 4,770 + 0,2 % of excess over on the transfer would apply. The cost of this Cost: No cost (verified online) PLN 1,000,000; 7) from PLN 2,000,000 – PLN extract is of PLN 30. Due to recent changes in na- Comments: As the purchaser and the seller are 6,770 + 0,25 % of excess over PLN 2,000,000, tional legislation, many local Spatial Development companies, a record from the register of entre- but no more than PLN 10,000, and if the trans- Plans have expired and new plans have not been preneurs of the National Court Register (KRS) is action is between close relatives PLN 7,500. The adopted yet. Therefore in many cases the notary required, in order to establish who is authorized fee cannot exceed PLN 10,000 or PLN 7,500 (for must be presented with a certificate of property to transfer the property (e.g. who is an authorized the person from the first group of taxpayer). Legal allocation in the Spatial Development Plan that director in the case of a limited liability or a joint basis: Regulation of the Ministry of Justice dated also certifies, if applicable, that there is no Plan for stock company). The record can be obtained for 28 of June 2004. As the law only sets maximum the relevant property. The cost of the certificate is free online through the official website https:// chargeable fees, it is common practice to negotiate of PLN 17. Some information concerning the Spa- ems.ms.gov.pl/. the fee with the notary. tial Development Plan (e.g. information about the coverage by the plan) is also available online. If the Procedure 5. A notary executes the sale information online is sufficient and detailed, the agreement Time: 1 day * This procedure can be completed simultaneously with previous procedures. 136 DOING BUSINESS IN POLAND 2015 Cost: PLN 6,167 (notary fees) procedure is complete when the owner receives an Cost: PLN 20 (online extract) Comments: The agreement on the transfer of official notification from the court that the transfer Comments: The seller must obtain an extract of ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was the Land and Mortgage Registry entry, which will must be executed in the form of a notarial deed. made in the registration, they can file a complaint need to be presented to the notary. This document The notarial deed includes information obtained to contest the decision. The registration becomes discloses the owner or perpetual usufructuary of from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- the property. It also discloses whether there are Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge) any mortgages or other encumbrances over the from the National Court Register (KRS). Necessary from the moment the party receives the written property. The extract of the entry from the Land documents are either brought by the parties or information about the entry from court. and Mortgage Registry can be issued either by obtained by the notary through online platforms. the relevant court, or directly through the online Based on this information, the notary will also REGISTERING PROPERTY platform. The cost of the abbreviated extract is of establish whether the persons who sign the Kielce, Świętokrzyskie PLN 30 if obtained through the court, and PLN 20 agreement are authorized to represent the com- if requested online. According to the legislation, pany. The corporate consent of the shareholders’ Property value: PLN 2,032,884 (EUR 474,109) the Land and Mortgage Registry is maintained in meeting for the transfer of the property is required Data as of: September 1st, 2014 electronic form and available on www.ekw.ms.gov. by the Companies Code unless the Articles of pl. The transition of the Land and Mortgage Association excludes such necessity. The relevant Procedure 1*. Obtain a certificate of the Registry data to the electronic system started in corporate consent must be presented to the property allocation in the local Spatial September 2004. As of July 2014, almost 99% of notary public, in order to establish the validity of Development Plan existing records exist in electronic format. the transfer of the property. Time: 7 days Procedure 4*. Obtain company record Notary’s fees are based on the following fee schedule, that sets the maximum chargeable fees: Cost: PLN 17 (certificate of the property allocation from the National Court Register 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 in the local Spatial Development Plan) Time: 0.5 day to PLN 10,000 - PLN 100 + 3 % of excess over Comments: Parties obtain an extract of the local PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Cost: No cost (verified online) Spatial Development Plan entry in order to verify – PLN 310 + 2 % of excess over PLN 10,000; 4) that the property is not classified as agricultural Comments: As the purchaser and the seller are from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % property. If it were agricultural, certain limitations companies, a record from the register of entre- of excess over PLN 30,000; 5) from PLN 60,000 on the transfer would apply. The cost of this preneurs of the National Court Register (KRS) is to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess extract is of PLN 30. Due to recent changes in na- required, in order to establish who is authorized over PLN 60,00; 6) from PLN 1,000,000 to PLN tional legislation, many local Spatial Development to transfer the property (e.g. who is an authorized 2,000,000 – PLN 4,770 + 0,2 % of excess over Plans have expired and new plans have not been director in the case of a limited liability or a joint PLN 1,000,000; 7) from PLN 2,000,000 – PLN adopted yet. Therefore in many cases the notary stock company). The record can be obtained for 6,770 + 0,25 % of excess over PLN 2,000,000, must be presented with a certificate of property free online through the official website https:// but no more than PLN 10,000, and if the trans- allocation in the Spatial Development Plan that ems.ms.gov.pl/. action is between close relatives PLN 7,500. The also certifies, if applicable, that there is no Plan for fee cannot exceed PLN 10,000 or PLN 7,500 (for the relevant property. The cost of the certificate Procedure 5. A notary executes the sale the person from the first group of taxpayer). Legal is of PLN 17. Some information concerning the agreement basis: Regulation of the Ministry of Justice dated Spatial Development Plan (e.g. information about 28 of June 2004. As the law only sets maximum Time: 1 day the coverage by the plan) is also available online. chargeable fees, it is common practice to negotiate If the information online is sufficient and detailed, Cost: PLN 5,824 (notary fees) the fee with the notary. the notary may not need to request an additional Comments: The agreement on the transfer of For all properties that exceed EUR 15,000 the document. ownership or perpetual usufruct of the property notary must inform the General Inspector for must be executed in the form of a notarial deed. Financial Information (GIIF). The notary sends Procedure 2*. Obtain an extract of the The notarial deed includes information obtained this information to the GIIF through a dedicated Cadastre entry from the Land and Mortgage Registry, from the webpage: https://www.giif.mofnet.gov.pl/giif/; Cadastre, from the Spatial Development Plan and Time: 7 days Additionally the notary sends: from the National Court Register (KRS). Necessary Cost: PLN 50 documents are either brought by the parties or a. A letter to the Tax Office (to inform about the transaction); Comments: The parties obtain an extract of the obtained by the notary through online platforms. b. A letter to the City Hall Department in charge Cadastre entry held by the respective geodetic Based on this information, the notary will also of the Cadastre (to inform about the changes); authorities, stating the evidentiary number and the establish whether the persons who sign the boundaries of the property on the official map, as agreement are authorized to represent the com- c. A letter to the City Hall Department in charge pany. The corporate consent of the shareholders’ well as information regarding the type of the plots of the Spatial Development Plan (to inform of meeting for the transfer of the property is required comprising the property (e.g. agricultural, housing, the change of the owner). by the Companies Code unless the Articles of urban). If no local Spatial Development Plan has been adopted for the area, this information will Association excludes such necessity. The relevant Procedure 6. Apply for registration at constitute the basis to determine the plot type. corporate consent must be presented to the the Land and Mortgage Registry of the notary public, in order to establish the validity of The fee is determined on the basis of the annex relevant court to the Act of 5 of June 2014, which amends the the transfer of the property. Time: 30 days Surveying and Cartography Act and the Admin- Notary’s fees are based on the following fee istrative Enforcement Proceedings acts (Journal schedule, that sets the maximum chargeable fees: Cost: PLN 200 of Laws of 2014 Item 897). The current cost for 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Comments: The transfer of the property is a printed extract from the Cadastre is PLN 50. If to PLN 10,000 - PLN 100 + 3 % of excess over registered at the Land and Mortgage Registry of a printed extract from the cadastral map is also PLN 3,000; 3) from PLN 10,000 to PLN 30,000 the relevant court. Although the ownership of the required (e.g. when the information from the – PLN 310 + 2 % of excess over PLN 10,000; 4) property is legally transferred from the moment Cadastre doesn’t coincide with the information from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % of the signature of the sale agreement in the from the Land and Mortgage Registry) the cost is of excess over PLN 30,000; 5) from PLN 60,000 presence of the notary, updating the Land and PLN 150. These new costs are applicable since the to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess Mortgage Registry is a necessary step to finalize 12 of July 2014. over PLN 60,00; 6) from PLN 1,000,000 to PLN the property transfer, and allow the new owner 2,000,000 – PLN 4,770 + 0,2 % of excess over to fully benefit from the property (for example Procedure 3*. Obtain an extract from PLN 1,000,000; 7) from PLN 2,000,000 – PLN by using the property as a collateral for a loan). the Land and Mortgage Registry entry 6,770 + 0,25 % of excess over PLN 2,000,000, The notary sends the notarial deed and additional but no more than PLN 10,000, and if the trans- online documentation (if needed) to the relevant court action is between close relatives PLN 7,500. The in charge of the Land and Mortgage Registry. The Time: 0.5 day fee cannot exceed PLN 10,000 or PLN 7,500 (for * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 137 the person from the first group of taxpayer). Legal is of PLN 17. Some information concerning the stock company). The record can be obtained for basis: Regulation of the Ministry of Justice dated Spatial Development Plan (e.g. information about free online through the official website https:// 28 of June 2004. As the law only sets maximum the coverage by the plan) is also available online. ems.ms.gov.pl/. chargeable fees, it is common practice to negotiate If the information online is sufficient and detailed, the fee with the notary. the notary may not need to request an additional Procedure 5. A notary executes the sale For all properties that exceed EUR 15,000 the document. In Krakow the practice is to research agreement notary must inform the General Inspector for the information concerning the Spatial Develop- ment Plan online. Time: 1 day Financial Information (GIIF). The notary sends this information to the GIIF through a dedicated Cost: PLN 5,139 (notary fees) webpage: https://www.giif.mofnet.gov.pl/giif/; Procedure 2*. Obtain an extract of the Comments: The agreement on the transfer of Additionally the notary sends: Cadastre entry ownership or perpetual usufruct of the property a. A letter to the Tax Office (to inform about the Time: 2 days must be executed in the form of a notarial deed. transaction); The notarial deed includes information obtained Cost: PLN 50 from the Land and Mortgage Registry, from the b. A letter to the City Hall Department in charge Comments: The parties obtain an extract of the Cadastre, from the Spatial Development Plan and of the Cadastre (to inform about the changes); Cadastre entry held by the respective geodetic from the National Court Register (KRS). Necessary c. A letter to the City Hall Department in charge authorities, stating the evidentiary number and the documents are either brought by the parties or of the Spatial Development Plan (to inform of boundaries of the property on the official map, as obtained by the notary through online platforms. the change of the owner). well as information regarding the type of the plots Based on this information, the notary will also comprising the property (e.g. agricultural, housing, establish whether the persons who sign the Procedure 6. Apply for registration at urban). If no local Spatial Development Plan has agreement are authorized to represent the com- the Land and Mortgage Registry of the been adopted for the area, this information will pany. The corporate consent of the shareholders’ relevant court constitute the basis to determine the plot type. meeting for the transfer of the property is required The fee is determined on the basis of the annex by the Companies Code unless the Articles of Time: 30 days to the Act of 5 of June 2014, which amends the Association excludes such necessity. The relevant Cost: PLN 200 Surveying and Cartography Act and the Admin- corporate consent must be presented to the Comments: The transfer of the property is istrative Enforcement Proceedings acts (Journal notary public, in order to establish the validity of registered at the Land and Mortgage Registry of of Laws of 2014 Item 897). The current cost for the transfer of the property. the relevant court. Although the ownership of the a printed extract from the Cadastre is PLN 50. If Notary’s fees are based on the following fee property is legally transferred from the moment a printed extract from the cadastral map is also schedule, that sets the maximum chargeable fees: of the signature of the sale agreement in the required (e.g. when the information from the 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 presence of the notary, updating the Land and Cadastre doesn’t coincide with the information to PLN 10,000 - PLN 100 + 3 % of excess over Mortgage Registry is a necessary step to finalize from the Land and Mortgage Registry) the cost is PLN 3,000; 3) from PLN 10,000 to PLN 30,000 the property transfer, and allow the new owner PLN 150. These new costs are applicable since the – PLN 310 + 2 % of excess over PLN 10,000; 4) to fully benefit from the property (for example 12 of July 2014. from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % by using the property as a collateral for a loan). of excess over PLN 30,000; 5) from PLN 60,000 The notary sends the notarial deed and additional Procedure 3*. Obtain an extract from to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess documentation (if needed) to the relevant court the Land and Mortgage Registry entry over PLN 60,00; 6) from PLN 1,000,000 to PLN in charge of the Land and Mortgage Registry. The online 2,000,000 – PLN 4,770 + 0,2 % of excess over procedure is complete when the owner receives an PLN 1,000,000; 7) from PLN 2,000,000 – PLN official notification from the court that the transfer Time: 0.5 day 6,770 + 0,25 % of excess over PLN 2,000,000, is registered. If the parties believe a mistake was Cost: PLN 20 (online extract) but no more than PLN 10,000, and if the trans- made in the registration, they can file a complaint action is between close relatives PLN 7,500. The Comments: The seller must obtain an extract of to contest the decision. The registration becomes fee cannot exceed PLN 10,000 or PLN 7,500 (for the Land and Mortgage Registry entry, which will legally binding after 7 days (if a referendarz regis- the person from the first group of taxpayer). Legal need to be presented to the notary. This document tered the property) and 14 days (if it was a judge) basis: Regulation of the Ministry of Justice dated discloses the owner or perpetual usufructuary of from the moment the party receives the written 28 of June 2004. As the law only sets maximum the property. It also discloses whether there are information about the entry from court. chargeable fees, it is common practice to negotiate any mortgages or other encumbrances over the the fee with the notary. property. The extract of the entry from the Land REGISTERING PROPERTY and Mortgage Registry can be issued either by For all properties that exceed EUR 15,000 the the relevant court, or directly through the online notary must inform the General Inspector for Kraków, Małopolskie Financial Information (GIIF). The notary sends platform. The cost of the abbreviated extract is of Property value: PLN 2,032,884 (EUR 474,109) PLN 30 if obtained through the court, and PLN 20 this information to the GIIF through a dedicated Data as of: September 1st, 2014 if requested online. According to the legislation, webpage: https://www.giif.mofnet.gov.pl/giif/; the Land and Mortgage Registry is maintained in Additionally the notary sends: Procedure 1*. Obtain information from electronic form and available on www.ekw.ms.gov. a. A letter to the Tax Office (to inform about the the local Spatial Development Plan pl. The transition of the Land and Mortgage transaction); online Registry data to the electronic system started in b. A letter to the City Hall Department in charge September 2004. As of July 2014, almost 99% of of the Cadastre (to inform about the changes); Time: 0.5 day existing records exist in electronic format. Cost: No cost (online) c. A letter to the City Hall Department in charge Procedure 4*. Obtain company record of the Spatial Development Plan (to inform of Comments: Parties obtain an extract of the local the change of the owner). Spatial Development Plan entry in order to verify from the National Court Register that the property is not classified as agricultural Time: 0.5 day Procedure 6. Apply for registration at property. If it were agricultural, certain limitations the Land and Mortgage Registry of the on the transfer would apply. The cost of this Cost: No cost (verified online) extract is of PLN 30. Due to recent changes in na- Comments: As the purchaser and the seller are relevant court tional legislation, many local Spatial Development companies, a record from the register of entre- Time: 35 days Plans have expired and new plans have not been preneurs of the National Court Register (KRS) is Cost: PLN 200 adopted yet. Therefore in many cases the notary required, in order to establish who is authorized must be presented with a certificate of property to transfer the property (e.g. who is an authorized Comments: The transfer of the property is allocation in the Spatial Development Plan that director in the case of a limited liability or a joint registered at the Land and Mortgage Registry of also certifies, if applicable, that there is no Plan for the relevant court. Although the ownership of the the relevant property. The cost of the certificate property is legally transferred from the moment of the signature of the sale agreement in the * This procedure can be completed simultaneously with previous procedures. 138 DOING BUSINESS IN POLAND 2015 presence of the notary, updating the Land and from the Land and Mortgage Registry) the cost is from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % Mortgage Registry is a necessary step to finalize PLN 150. These new costs are applicable since the of excess over PLN 30,000; 5) from PLN 60,000 the property transfer, and allow the new owner 12 of July 2014. to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess to fully benefit from the property (for example over PLN 60,00; 6) from PLN 1,000,000 to PLN by using the property as a collateral for a loan). Procedure 3*. Obtain an extract from 2,000,000 – PLN 4,770 + 0,2 % of excess over The notary sends the notarial deed and additional the Land and Mortgage Registry entry in PLN 1,000,000; 7) from PLN 2,000,000 – PLN documentation (if needed) to the relevant court paper format 6,770 + 0,25 % of excess over PLN 2,000,000, in charge of the Land and Mortgage Registry. The but no more than PLN 10,000, and if the trans- procedure is complete when the owner receives an Time: 1 day action is between close relatives PLN 7,500. The official notification from the court that the transfer Cost: PLN 30 (current excerpt) fee cannot exceed PLN 10,000 or PLN 7,500 (for is registered. If the parties believe a mistake was the person from the first group of taxpayer). Legal Comments: The seller must obtain an extract of made in the registration, they can file a complaint basis: Regulation of the Ministry of Justice dated the Land and Mortgage Registry entry, which will to contest the decision. The registration becomes 28 of June 2004. As the law only sets maximum need to be presented to the notary. This document legally binding after 7 days (if a referendarz regis- chargeable fees, it is common practice to negotiate discloses the owner or perpetual usufructuary of tered the property) and 14 days (if it was a judge) the fee with the notary. the property. It also discloses whether there are from the moment the party receives the written For all properties that exceed EUR 15,000 the any mortgages or other encumbrances over the information about the entry from court. notary must inform the General Inspector for property. The extract of the entry from the Land and Mortgage Registry can be issued either by Financial Information (GIIF). The notary sends REGISTERING PROPERTY the relevant court, or directly through the online this information to the GIIF through a dedicated platform. The cost of the abbreviated extract is of webpage: https://www.giif.mofnet.gov.pl/giif/; Łódź, Łódzkie PLN 30 if obtained through the court, and PLN 20 Additionally the notary sends: Property value: PLN 2,032,884 (EUR 474,109) if requested online. According to the legislation, a. A letter to the Tax Office (to inform about the Data as of: September 1st, 2014 the Land and Mortgage Registry is maintained in transaction); electronic form and available on www.ekw.ms.gov. b. A letter to the City Hall Department in charge Procedure 1*. Obtain a certificate of the pl. The transition of the Land and Mortgage of the Cadastre (to inform about the changes); property allocation in the local Spatial Registry data to the electronic system started in c. A letter to the City Hall Department in charge Development Plan September 2004. As of July 2014, almost 99% of existing records exist in electronic format. of the Spatial Development Plan (to inform of Time: 10 days the change of the owner). Cost: PLN 17 (certificate of the property allocation Procedure 4*. Obtain company record in the local Spatial Development Plan) from the National Court Register Procedure 6. Apply for registration at the Land and Mortgage Registry of the Comments: Parties obtain an extract of the local Time: 0.5 day Spatial Development Plan entry in order to verify relevant court that the property is not classified as agricultural Cost: No cost (verified online) Time: 20 days property. If it were agricultural, certain limitations Comments: As the purchaser and the seller are Cost: PLN 200 on the transfer would apply. The cost of this companies, a record from the register of entre- extract is of PLN 30. Due to recent changes in na- preneurs of the National Court Register (KRS) is Comments: The transfer of the property is tional legislation, many local Spatial Development required, in order to establish who is authorized registered at the Land and Mortgage Registry of Plans have expired and new plans have not been to transfer the property (e.g. who is an authorized the relevant court. Although the ownership of the adopted yet. Therefore in many cases the notary director in the case of a limited liability or a joint property is legally transferred from the moment must be presented with a certificate of property stock company). The record can be obtained for of the signature of the sale agreement in the allocation in the Spatial Development Plan that free online through the official website https:// presence of the notary, updating the Land and also certifies, if applicable, that there is no Plan for ems.ms.gov.pl/. Mortgage Registry is a necessary step to finalize the relevant property. The cost of the certificate the property transfer, and allow the new owner is of PLN 17. Some information concerning the Procedure 5. A notary executes the sale to fully benefit from the property (for example Spatial Development Plan (e.g. information about agreement by using the property as a collateral for a loan). the coverage by the plan) is also available online. The notary sends the notarial deed and additional If the information online is sufficient and detailed, Time: 1 day documentation (if needed) to the relevant court the notary may not need to request an additional Cost: PLN 5,824 (notary fees) in charge of the Land and Mortgage Registry. The document. procedure is complete when the owner receives an Comments: The agreement on the transfer of official notification from the court that the transfer ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was Procedure 2*. Obtain an extract of the must be executed in the form of a notarial deed. Cadastre entry made in the registration, they can file a complaint The notarial deed includes information obtained to contest the decision. The registration becomes Time: 2 days from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge) Cost: PLN 50 from the National Court Register (KRS). Necessary from the moment the party receives the written Comments: The parties obtain an extract of the documents are either brought by the parties or information about the entry from court. Cadastre entry held by the respective geodetic obtained by the notary through online platforms. authorities, stating the evidentiary number and the Based on this information, the notary will also boundaries of the property on the official map, as establish whether the persons who sign the REGISTERING PROPERTY well as information regarding the type of the plots agreement are authorized to represent the com- Lublin, Lubelskie comprising the property (e.g. agricultural, housing, pany. The corporate consent of the shareholders’ urban). If no local Spatial Development Plan has meeting for the transfer of the property is required Property value: PLN 2,032,884 (EUR 474,109) been adopted for the area, this information will by the Companies Code unless the Articles of Data as of: September 1st, 2014 constitute the basis to determine the plot type. Association excludes such necessity. The relevant The fee is determined on the basis of the annex corporate consent must be presented to the Procedure 1*. Obtain an extract of the to the Act of 5 of June 2014, which amends the notary public, in order to establish the validity of local Spatial Development Plan entry Surveying and Cartography Act and the Admin- the transfer of the property. Time: 14 days istrative Enforcement Proceedings acts (Journal Notary’s fees are based on the following fee Cost: PLN 30 (extract of the local Spatial Develop- of Laws of 2014 Item 897). The current cost for schedule, that sets the maximum chargeable fees: ment Plan entry) a printed extract from the Cadastre is PLN 50. If 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 a printed extract from the cadastral map is also to PLN 10,000 - PLN 100 + 3 % of excess over required (e.g. when the information from the PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Cadastre doesn’t coincide with the information – PLN 310 + 2 % of excess over PLN 10,000; 4) * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 139 Comments: Parties obtain an extract of the local Procedure 4*. Obtain company record Procedure 6. Apply for registration at Spatial Development Plan entry in order to verify from the National Court Register the Land and Mortgage Registry of the that the property is not classified as agricultural property. If it were agricultural, certain limitations Time: 0.5 day relevant court on the transfer would apply. The cost of this Cost: No cost (verified online) Time: 30 days extract is of PLN 30. Due to recent changes in na- Cost: PLN 200 tional legislation, many local Spatial Development Comments: As the purchaser and the seller are Plans have expired and new plans have not been companies, a record from the register of entre- Comments: The transfer of the property is adopted yet. Therefore in many cases the notary preneurs of the National Court Register (KRS) is registered at the Land and Mortgage Registry of must be presented with a certificate of property required, in order to establish who is authorized the relevant court. Although the ownership of the allocation in the Spatial Development Plan that to transfer the property (e.g. who is an authorized property is legally transferred from the moment also certifies, if applicable, that there is no Plan for director in the case of a limited liability or a joint of the signature of the sale agreement in the the relevant property. The cost of the certificate stock company). The record can be obtained for presence of the notary, updating the Land and is of PLN 17. Some information concerning the free online through the official website https:// Mortgage Registry is a necessary step to finalize Spatial Development Plan (e.g. information about ems.ms.gov.pl/. the property transfer, and allow the new owner the coverage by the plan) is also available online. to fully benefit from the property (for example If the information online is sufficient and detailed, Procedure 5. A notary executes the sale by using the property as a collateral for a loan). the notary may not need to request an additional agreement The notary sends the notarial deed and additional document. documentation (if needed) to the relevant court Time: 1 day in charge of the Land and Mortgage Registry. The Procedure 2*. Obtain an extract of the Cost: PLN 6,167 (notary fees) procedure is complete when the owner receives an Cadastre entry Comments: The agreement on the transfer of official notification from the court that the transfer ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was Time: 7 days made in the registration, they can file a complaint must be executed in the form of a notarial deed. Cost: PLN 50 The notarial deed includes information obtained to contest the decision. The registration becomes from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- Comments: The parties obtain an extract of the tered the property) and 14 days (if it was a judge) Cadastre entry held by the respective geodetic Cadastre, from the Spatial Development Plan and from the National Court Register (KRS). Necessary from the moment the party receives the written authorities, stating the evidentiary number and the information about the entry from court. boundaries of the property on the official map, as documents are either brought by the parties or well as information regarding the type of the plots obtained by the notary through online platforms. comprising the property (e.g. agricultural, housing, Based on this information, the notary will also REGISTERING PROPERTY urban). If no local Spatial Development Plan has establish whether the persons who sign the agreement are authorized to represent the com- Olsztyn, Warmińsko-Mazurskie been adopted for the area, this information will constitute the basis to determine the plot type. pany. The corporate consent of the shareholders’ Property value: PLN 2,032,884 (EUR 474,109) meeting for the transfer of the property is required Data as of: September 1st, 2014 The fee is determined on the basis of the annex by the Companies Code unless the Articles of to the Act of 5 of June 2014, which amends the Association excludes such necessity. The relevant Procedure 1*. Obtain a certificate of the Surveying and Cartography Act and the Admin- corporate consent must be presented to the property allocation in the local Spatial istrative Enforcement Proceedings acts (Journal notary public, in order to establish the validity of Development Plan of Laws of 2014 Item 897). The current cost for the transfer of the property. a printed extract from the Cadastre is PLN 50. If Time: 7 days a printed extract from the cadastral map is also Notary’s fees are based on the following fee required (e.g. when the information from the schedule, that sets the maximum chargeable fees: Cost: PLN 17 (certificate of the property allocation Cadastre doesn’t coincide with the information 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 in the local Spatial Development Plan) from the Land and Mortgage Registry) the cost is to PLN 10,000 - PLN 100 + 3 % of excess over Comments: Parties obtain an extract of the local PLN 150. These new costs are applicable since the PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Spatial Development Plan entry in order to verify 12 of July 2014. – PLN 310 + 2 % of excess over PLN 10,000; 4) that the property is not classified as agricultural from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % property. If it were agricultural, certain limitations Procedure 3*. Obtain an extract from of excess over PLN 30,000; 5) from PLN 60,000 on the transfer would apply. The cost of this to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess the Land and Mortgage Registry entry in extract is of PLN 30. Due to recent changes in na- over PLN 60,00; 6) from PLN 1,000,000 to PLN tional legislation, many local Spatial Development paper format 2,000,000 – PLN 4,770 + 0,2 % of excess over Plans have expired and new plans have not been Time: 1 day PLN 1,000,000; 7) from PLN 2,000,000 – PLN adopted yet. Therefore in many cases the notary Cost: PLN 30 (current excerpt) 6,770 + 0,25 % of excess over PLN 2,000,000, must be presented with a certificate of property but no more than PLN 10,000, and if the trans- allocation in the Spatial Development Plan that Comments: The seller must obtain an extract of action is between close relatives PLN 7,500. The also certifies, if applicable, that there is no Plan for the Land and Mortgage Registry entry, which will fee cannot exceed PLN 10,000 or PLN 7,500 (for the relevant property. The cost of the certificate need to be presented to the notary. This document the person from the first group of taxpayer). Legal is of PLN 17. Some information concerning the discloses the owner or perpetual usufructuary of basis: Regulation of the Ministry of Justice dated Spatial Development Plan (e.g. information about the property. It also discloses whether there are 28 of June 2004. As the law only sets maximum the coverage by the plan) is also available online. any mortgages or other encumbrances over the chargeable fees, it is common practice to negotiate If the information online is sufficient and detailed, property. The extract of the entry from the Land the fee with the notary. the notary may not need to request an additional and Mortgage Registry can be issued either by For all properties that exceed EUR 15,000 the document. the relevant court, or directly through the online notary must inform the General Inspector for platform. The cost of the abbreviated extract is of Financial Information (GIIF). The notary sends PLN 30 if obtained through the court, and PLN 20 Procedure 2*. Obtain an extract of the this information to the GIIF through a dedicated Cadastre entry if requested online. According to the legislation, webpage: https://www.giif.mofnet.gov.pl/giif/; the Land and Mortgage Registry is maintained in Time: 2 days electronic form and available on www.ekw.ms.gov. Additionally the notary sends: a. A letter to the Tax Office (to inform about the Cost: PLN 50 pl. The transition of the Land and Mortgage Registry data to the electronic system started in transaction); Comments: The parties obtain an extract of the September 2004. As of July 2014, almost 99% of b. A letter to the City Hall Department in charge Cadastre entry held by the respective geodetic existing records exist in electronic format. of the Cadastre (to inform about the changes); authorities, stating the evidentiary number and the c. A letter to the City Hall Department in charge boundaries of the property on the official map, as of the Spatial Development Plan (to inform of well as information regarding the type of the plots the change of the owner). comprising the property (e.g. agricultural, housing, * This procedure can be completed simultaneously with previous procedures. 140 DOING BUSINESS IN POLAND 2015 urban). If no local Spatial Development Plan has meeting for the transfer of the property is required REGISTERING PROPERTY been adopted for the area, this information will by the Companies Code unless the Articles of Opole, Opolskie constitute the basis to determine the plot type. Association excludes such necessity. The relevant corporate consent must be presented to the Property value: PLN 2,032,884 (EUR 474,109) The fee is determined on the basis of the annex to the Act of 5 of June 2014, which amends the notary public, in order to establish the validity of Data as of: September 1st, 2014 Surveying and Cartography Act and the Admin- the transfer of the property. istrative Enforcement Proceedings acts (Journal Notary’s fees are based on the following fee Procedure 1*. Obtain a certificate of the of Laws of 2014 Item 897). The current cost for schedule, that sets the maximum chargeable fees: property allocation in the local Spatial a printed extract from the Cadastre is PLN 50. If 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Development Plan a printed extract from the cadastral map is also to PLN 10,000 - PLN 100 + 3 % of excess over Time: 7 days required (e.g. when the information from the PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Cadastre doesn’t coincide with the information – PLN 310 + 2 % of excess over PLN 10,000; 4) Cost: PLN 17 (certificate of the property allocation from the Land and Mortgage Registry) the cost is from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % in the local Spatial Development Plan) PLN 150. These new costs are applicable since the of excess over PLN 30,000; 5) from PLN 60,000 Comments: Parties obtain an extract of the local 12 of July 2014. to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess Spatial Development Plan entry in order to verify over PLN 60,00; 6) from PLN 1,000,000 to PLN that the property is not classified as agricultural Procedure 3*. Obtain an extract from 2,000,000 – PLN 4,770 + 0,2 % of excess over property. If it were agricultural, certain limitations the Land and Mortgage Registry entry PLN 1,000,000; 7) from PLN 2,000,000 – PLN on the transfer would apply. The cost of this online 6,770 + 0,25 % of excess over PLN 2,000,000, extract is of PLN 30. Due to recent changes in na- but no more than PLN 10,000, and if the trans- tional legislation, many local Spatial Development Time: 0.5 day action is between close relatives PLN 7,500. The Plans have expired and new plans have not been Cost: PLN 20 (online extract) fee cannot exceed PLN 10,000 or PLN 7,500 (for adopted yet. Therefore in many cases the notary the person from the first group of taxpayer). Legal must be presented with a certificate of property Comments: The seller must obtain an extract of basis: Regulation of the Ministry of Justice dated allocation in the Spatial Development Plan that the Land and Mortgage Registry entry, which will 28 of June 2004. As the law only sets maximum also certifies, if applicable, that there is no Plan for need to be presented to the notary. This document chargeable fees, it is common practice to negotiate the relevant property. The cost of the certificate discloses the owner or perpetual usufructuary of the fee with the notary. is of PLN 17. Some information concerning the the property. It also discloses whether there are any mortgages or other encumbrances over the For all properties that exceed EUR 15,000 the Spatial Development Plan (e.g. information about property. The extract of the entry from the Land notary must inform the General Inspector for the coverage by the plan) is also available online. and Mortgage Registry can be issued either by Financial Information (GIIF). The notary sends If the information online is sufficient and detailed, the relevant court, or directly through the online this information to the GIIF through a dedicated the notary may not need to request an additional platform. The cost of the abbreviated extract is of webpage: https://www.giif.mofnet.gov.pl/giif/; document. PLN 30 if obtained through the court, and PLN 20 Additionally the notary sends: if requested online. According to the legislation, Procedure 2*. Obtain an extract of the a. A letter to the Tax Office (to inform about the the Land and Mortgage Registry is maintained in transaction); Cadastre entry electronic form and available on www.ekw.ms.gov. b. A letter to the City Hall Department in charge Time: 5 days pl. The transition of the Land and Mortgage of the Cadastre (to inform about the changes); Registry data to the electronic system started in Cost: PLN 50 September 2004. As of July 2014, almost 99% of c. A letter to the City Hall Department in charge Comments: The parties obtain an extract of the existing records exist in electronic format. of the Spatial Development Plan (to inform of Cadastre entry held by the respective geodetic the change of the owner). authorities, stating the evidentiary number and the Procedure 4*. Obtain company record boundaries of the property on the official map, as from the National Court Register Procedure 6. Apply for registration at well as information regarding the type of the plots the Land and Mortgage Registry of the comprising the property (e.g. agricultural, housing, Time: 0.5 day relevant court urban). If no local Spatial Development Plan has Cost: No cost (verified online) Time: 20 days been adopted for the area, this information will Comments: As the purchaser and the seller are constitute the basis to determine the plot type. Cost: PLN 200 companies, a record from the register of entre- The fee is determined on the basis of the annex preneurs of the National Court Register (KRS) is Comments: The transfer of the property is to the Act of 5 of June 2014, which amends the required, in order to establish who is authorized registered at the Land and Mortgage Registry of Surveying and Cartography Act and the Admin- to transfer the property (e.g. who is an authorized the relevant court. Although the ownership of the istrative Enforcement Proceedings acts (Journal director in the case of a limited liability or a joint property is legally transferred from the moment of Laws of 2014 Item 897). The current cost for stock company). The record can be obtained for of the signature of the sale agreement in the a printed extract from the Cadastre is PLN 50. If free online through the official website https:// presence of the notary, updating the Land and a printed extract from the cadastral map is also ems.ms.gov.pl/. Mortgage Registry is a necessary step to finalize required (e.g. when the information from the the property transfer, and allow the new owner Cadastre doesn’t coincide with the information Procedure 5. A notary executes the sale to fully benefit from the property (for example from the Land and Mortgage Registry) the cost is agreement by using the property as a collateral for a loan). PLN 150. These new costs are applicable since the The notary sends the notarial deed and additional 12 of July 2014. Time: 1 day documentation (if needed) to the relevant court Cost: PLN 6,852 (notary fees) in charge of the Land and Mortgage Registry. The Procedure 3*. Obtain an extract from procedure is complete when the owner receives an the Land and Mortgage Registry entry in Comments: The agreement on the transfer of official notification from the court that the transfer ownership or perpetual usufruct of the property paper format is registered. If the parties believe a mistake was must be executed in the form of a notarial deed. made in the registration, they can file a complaint Time: 1 day The notarial deed includes information obtained to contest the decision. The registration becomes Cost: PLN 30 (current excerpt) from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge) Comments: The seller must obtain an extract of from the National Court Register (KRS). Necessary from the moment the party receives the written the Land and Mortgage Registry entry, which will documents are either brought by the parties or information about the entry from court. need to be presented to the notary. This document obtained by the notary through online platforms. discloses the owner or perpetual usufructuary of Based on this information, the notary will also the property. It also discloses whether there are establish whether the persons who sign the any mortgages or other encumbrances over the agreement are authorized to represent the com- property. The extract of the entry from the Land pany. The corporate consent of the shareholders’ and Mortgage Registry can be issued either by * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 141 the relevant court, or directly through the online For all properties that exceed EUR 15,000 the from the Land and Mortgage Registry) the cost is platform. The cost of the abbreviated extract is of notary must inform the General Inspector for PLN 150. These new costs are applicable since the PLN 30 if obtained through the court, and PLN 20 Financial Information (GIIF). The notary sends 12 of July 2014. if requested online. According to the legislation, this information to the GIIF through a dedicated the Land and Mortgage Registry is maintained in webpage: https://www.giif.mofnet.gov.pl/giif/; Procedure 2*. Obtain a certificate of the electronic form and available on www.ekw.ms.gov. Additionally the notary sends: property allocation in the local spatial pl. The transition of the Land and Mortgage a. A letter to the Tax Office (to inform about the development plan Registry data to the electronic system started in transaction); September 2004. As of July 2014, almost 99% of Time: 3 days b. A letter to the City Hall Department in charge existing records exist in electronic format. Cost: PLN 17 (certificate of the property allocation of the Cadastre (to inform about the changes); in the local Spatial Development Plan) Procedure 4*. Obtain company record c. A letter to the City Hall Department in charge of the Spatial Development Plan (to inform of Comments: Parties obtain an extract of the local from the National Court Register Spatial Development Plan entry in order to verify the change of the owner). Time: 0.5 day that the property is not classified as agricultural Procedure 6. Apply for registration at property. If it were agricultural, certain limitations Cost: No cost (verified online) the Land and Mortgage Registry of the on the transfer would apply. The cost of this Comments: As the purchaser and the seller are extract is of PLN 30. Due to recent changes in na- companies, a record from the register of entre- relevant court tional legislation, many local Spatial Development preneurs of the National Court Register (KRS) is Time: 30 days Plans have expired and new plans have not been required, in order to establish who is authorized adopted yet. Therefore in many cases the notary Cost: PLN 200 to transfer the property (e.g. who is an authorized must be presented with a certificate of property director in the case of a limited liability or a joint Comments: The transfer of the property is allocation in the Spatial Development Plan that stock company). The record can be obtained for registered at the Land and Mortgage Registry of also certifies, if applicable, that there is no Plan for free online through the official website https:// the relevant court. Although the ownership of the the relevant property. The cost of the certificate ems.ms.gov.pl/. property is legally transferred from the moment is of PLN 17. Some information concerning the of the signature of the sale agreement in the Spatial Development Plan (e.g. information about Procedure 5. A notary executes the sale presence of the notary, updating the Land and the coverage by the plan) is also available online. agreement Mortgage Registry is a necessary step to finalize If the information online is sufficient and detailed, the property transfer, and allow the new owner the notary may not need to request an additional Time: 1 day to fully benefit from the property (for example document. Cost: PLN 6,852 (notary fees) by using the property as a collateral for a loan). The notary sends the notarial deed and additional Procedure 3*. Obtain an extract from Comments: The agreement on the transfer of documentation (if needed) to the relevant court the Land and Mortgage Registry entry ownership or perpetual usufruct of the property in charge of the Land and Mortgage Registry. The must be executed in the form of a notarial deed. procedure is complete when the owner receives an online The notarial deed includes information obtained Time: 0.5 day official notification from the court that the transfer from the Land and Mortgage Registry, from the is registered. If the parties believe a mistake was Cost: PLN 20 (online extract) Cadastre, from the Spatial Development Plan and made in the registration, they can file a complaint from the National Court Register (KRS). Necessary Comments: The seller must obtain an extract of to contest the decision. The registration becomes documents are either brought by the parties or the Land and Mortgage Registry entry, which will legally binding after 7 days (if a referendarz regis- obtained by the notary through online platforms. need to be presented to the notary. This document tered the property) and 14 days (if it was a judge) Based on this information, the notary will also discloses the owner or perpetual usufructuary of from the moment the party receives the written establish whether the persons who sign the the property. It also discloses whether there are information about the entry from court. agreement are authorized to represent the com- any mortgages or other encumbrances over the pany. The corporate consent of the shareholders’ property. The extract of the entry from the Land meeting for the transfer of the property is required REGISTERING PROPERTY and Mortgage Registry can be issued either by by the Companies Code unless the Articles of Poznań, Wielkopolskie the relevant court, or directly through the online Association excludes such necessity. The relevant platform. The cost of the abbreviated extract is of corporate consent must be presented to the Property value: PLN 2,032,884 (EUR 474,109) PLN 30 if obtained through the court, and PLN 20 notary public, in order to establish the validity of Data as of: September 1st, 2014 if requested online. According to the legislation, the transfer of the property. the Land and Mortgage Registry is maintained in Notary’s fees are based on the following fee Procedure 1*. Obtain an extract of the electronic form and available on www.ekw.ms.gov. schedule, that sets the maximum chargeable fees: Cadastre entry pl. The transition of the Land and Mortgage 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Time: 5 days Registry data to the electronic system started in to PLN 10,000 - PLN 100 + 3 % of excess over September 2004. As of July 2014, almost 99% of PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Cost: PLN 50 existing records exist in electronic format. – PLN 310 + 2 % of excess over PLN 10,000; 4) Comments: The parties obtain an extract of the from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % Cadastre entry held by the respective geodetic Procedure 4*. Obtain company record of excess over PLN 30,000; 5) from PLN 60,000 authorities, stating the evidentiary number and the from the National Court Register to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess boundaries of the property on the official map, as over PLN 60,00; 6) from PLN 1,000,000 to PLN well as information regarding the type of the plots Time: 0.5 day 2,000,000 – PLN 4,770 + 0,2 % of excess over comprising the property (e.g. agricultural, housing, Cost: No cost (verified online) PLN 1,000,000; 7) from PLN 2,000,000 – PLN urban). If no local Spatial Development Plan has Comments: As the purchaser and the seller are 6,770 + 0,25 % of excess over PLN 2,000,000, been adopted for the area, this information will companies, a record from the register of entre- but no more than PLN 10,000, and if the trans- constitute the basis to determine the plot type. preneurs of the National Court Register (KRS) is action is between close relatives PLN 7,500. The The fee is determined on the basis of the annex required, in order to establish who is authorized fee cannot exceed PLN 10,000 or PLN 7,500 (for to the Act of 5 of June 2014, which amends the to transfer the property (e.g. who is an authorized the person from the first group of taxpayer). Legal Surveying and Cartography Act and the Admin- director in the case of a limited liability or a joint basis: Regulation of the Ministry of Justice dated istrative Enforcement Proceedings acts (Journal stock company). The record can be obtained for 28 of June 2004. As the law only sets maximum of Laws of 2014 Item 897). The current cost for free online through the official website https:// chargeable fees, it is common practice to negotiate a printed extract from the Cadastre is PLN 50. If ems.ms.gov.pl/. the fee with the notary. a printed extract from the cadastral map is also required (e.g. when the information from the Procedure 5. A notary executes the sale Cadastre doesn’t coincide with the information agreement Time: 1 day * This procedure can be completed simultaneously with previous procedures. 142 DOING BUSINESS IN POLAND 2015 Cost: PLN 5,482 (notary fees) procedure is complete when the owner receives an Cost: PLN 30 (current excerpt) Comments: The agreement on the transfer of official notification from the court that the transfer Comments: The seller must obtain an extract of ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was the Land and Mortgage Registry entry, which will must be executed in the form of a notarial deed. made in the registration, they can file a complaint need to be presented to the notary. This document The notarial deed includes information obtained to contest the decision. The registration becomes discloses the owner or perpetual usufructuary of from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- the property. It also discloses whether there are Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge) any mortgages or other encumbrances over the from the National Court Register (KRS). Necessary from the moment the party receives the written property. The extract of the entry from the Land documents are either brought by the parties or information about the entry from court. and Mortgage Registry can be issued either by obtained by the notary through online platforms. the relevant court, or directly through the online Based on this information, the notary will also REGISTERING PROPERTY platform. The cost of the abbreviated extract is of establish whether the persons who sign the Rzeszów, Podkarpackie PLN 30 if obtained through the court, and PLN 20 agreement are authorized to represent the com- if requested online. According to the legislation, pany. The corporate consent of the shareholders’ Property value: PLN 2,032,884 (EUR 474,109) the Land and Mortgage Registry is maintained in meeting for the transfer of the property is required Data as of: September 1st, 2014 electronic form and available on www.ekw.ms.gov. by the Companies Code unless the Articles of pl. The transition of the Land and Mortgage Association excludes such necessity. The relevant Procedure 1*. Obtain a certificate of the Registry data to the electronic system started in corporate consent must be presented to the property allocation in the local Spatial September 2004. As of July 2014, almost 99% of notary public, in order to establish the validity of Development Plan existing records exist in electronic format. the transfer of the property. Time: 7 days Procedure 4*. Obtain company record Notary’s fees are based on the following fee schedule, that sets the maximum chargeable fees: Cost: PLN 17 (certificate of the property allocation from the National Court Register 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 in the local Spatial Development Plan) Time: 0.5 day to PLN 10,000 - PLN 100 + 3 % of excess over Comments: Parties obtain an extract of the local PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Cost: No cost (verified online) Spatial Development Plan entry in order to verify – PLN 310 + 2 % of excess over PLN 10,000; 4) that the property is not classified as agricultural Comments: As the purchaser and the seller are from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % property. If it were agricultural, certain limitations companies, a record from the register of entre- of excess over PLN 30,000; 5) from PLN 60,000 on the transfer would apply. The cost of this preneurs of the National Court Register (KRS) is to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess extract is of PLN 30. Due to recent changes in na- required, in order to establish who is authorized over PLN 60,00; 6) from PLN 1,000,000 to PLN tional legislation, many local Spatial Development to transfer the property (e.g. who is an authorized 2,000,000 – PLN 4,770 + 0,2 % of excess over Plans have expired and new plans have not been director in the case of a limited liability or a joint PLN 1,000,000; 7) from PLN 2,000,000 – PLN adopted yet. Therefore in many cases the notary stock company). The record can be obtained for 6,770 + 0,25 % of excess over PLN 2,000,000, must be presented with a certificate of property free online through the official website https:// but no more than PLN 10,000, and if the trans- allocation in the Spatial Development Plan that ems.ms.gov.pl/. action is between close relatives PLN 7,500. The also certifies, if applicable, that there is no Plan for fee cannot exceed PLN 10,000 or PLN 7,500 (for the relevant property. The cost of the certificate Procedure 5. A notary executes the sale the person from the first group of taxpayer). Legal is of PLN 17. Some information concerning the agreement basis: Regulation of the Ministry of Justice dated Spatial Development Plan (e.g. information about 28 of June 2004. As the law only sets maximum Time: 1 day the coverage by the plan) is also available online. chargeable fees, it is common practice to negotiate If the information online is sufficient and detailed, Cost: PLN 5,482 (notary fees) the fee with the notary. the notary may not need to request an additional Comments: The agreement on the transfer of For all properties that exceed EUR 15,000 the document. ownership or perpetual usufruct of the property notary must inform the General Inspector for must be executed in the form of a notarial deed. Financial Information (GIIF). The notary sends Procedure 2*. Obtain an extract of the The notarial deed includes information obtained this information to the GIIF through a dedicated Cadastre entry from the Land and Mortgage Registry, from the webpage: https://www.giif.mofnet.gov.pl/giif/; Cadastre, from the Spatial Development Plan and Time: 2 days Additionally the notary sends: from the National Court Register (KRS). Necessary Cost: PLN 50 documents are either brought by the parties or a. A letter to the Tax Office (to inform about the transaction); Comments: The parties obtain an extract of the obtained by the notary through online platforms. b. A letter to the City Hall Department in charge Cadastre entry held by the respective geodetic Based on this information, the notary will also of the Cadastre (to inform about the changes); authorities, stating the evidentiary number and the establish whether the persons who sign the boundaries of the property on the official map, as agreement are authorized to represent the com- c. A letter to the City Hall Department in charge pany. The corporate consent of the shareholders’ well as information regarding the type of the plots of the Spatial Development Plan (to inform of meeting for the transfer of the property is required comprising the property (e.g. agricultural, housing, the change of the owner). by the Companies Code unless the Articles of urban). If no local Spatial Development Plan has been adopted for the area, this information will Association excludes such necessity. The relevant Procedure 6. Apply for registration at constitute the basis to determine the plot type. corporate consent must be presented to the the Land and Mortgage Registry of the notary public, in order to establish the validity of The fee is determined on the basis of the annex relevant court to the Act of 5 of June 2014, which amends the the transfer of the property. Time: 20 days Surveying and Cartography Act and the Admin- Notary’s fees are based on the following fee istrative Enforcement Proceedings acts (Journal schedule, that sets the maximum chargeable fees: Cost: PLN 200 of Laws of 2014 Item 897). The current cost for 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 Comments: The transfer of the property is a printed extract from the Cadastre is PLN 50. If to PLN 10,000 - PLN 100 + 3 % of excess over registered at the Land and Mortgage Registry of a printed extract from the cadastral map is also PLN 3,000; 3) from PLN 10,000 to PLN 30,000 the relevant court. Although the ownership of the required (e.g. when the information from the – PLN 310 + 2 % of excess over PLN 10,000; 4) property is legally transferred from the moment Cadastre doesn’t coincide with the information from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % of the signature of the sale agreement in the from the Land and Mortgage Registry) the cost is of excess over PLN 30,000; 5) from PLN 60,000 presence of the notary, updating the Land and PLN 150. These new costs are applicable since the to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess Mortgage Registry is a necessary step to finalize 12 of July 2014. over PLN 60,00; 6) from PLN 1,000,000 to PLN the property transfer, and allow the new owner 2,000,000 – PLN 4,770 + 0,2 % of excess over to fully benefit from the property (for example Procedure 3*. Obtain an extract from PLN 1,000,000; 7) from PLN 2,000,000 – PLN by using the property as a collateral for a loan). the Land and Mortgage Registry entry in 6,770 + 0,25 % of excess over PLN 2,000,000, The notary sends the notarial deed and additional but no more than PLN 10,000, and if the trans- paper format documentation (if needed) to the relevant court action is between close relatives PLN 7,500. The in charge of the Land and Mortgage Registry. The Time: 1 day fee cannot exceed PLN 10,000 or PLN 7,500 (for * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 143 the person from the first group of taxpayer). Legal the relevant property. The cost of the certificate Procedure 5. A notary executes the sale basis: Regulation of the Ministry of Justice dated is of PLN 17. Some information concerning the agreement 28 of June 2004. As the law only sets maximum Spatial Development Plan (e.g. information about chargeable fees, it is common practice to negotiate the coverage by the plan) is also available online. Time: 1 day the fee with the notary. If the information online is sufficient and detailed, Cost: PLN 5,824 (notary fees) For all properties that exceed EUR 15,000 the the notary may not need to request an additional document. Comments: The agreement on the transfer of notary must inform the General Inspector for ownership or perpetual usufruct of the property Financial Information (GIIF). The notary sends Procedure 2*. Obtain an extract of the must be executed in the form of a notarial deed. this information to the GIIF through a dedicated The notarial deed includes information obtained webpage: https://www.giif.mofnet.gov.pl/giif/; Cadastre entry from the Land and Mortgage Registry, from the Additionally the notary sends: Time: 3 days Cadastre, from the Spatial Development Plan and a. A letter to the Tax Office (to inform about the Cost: PLN 50 from the National Court Register (KRS). Necessary transaction); documents are either brought by the parties or Comments: The parties obtain an extract of the obtained by the notary through online platforms. b. A letter to the City Hall Department in charge Cadastre entry held by the respective geodetic Based on this information, the notary will also of the Cadastre (to inform about the changes); authorities, stating the evidentiary number and the establish whether the persons who sign the c. A letter to the City Hall Department in charge boundaries of the property on the official map, as agreement are authorized to represent the com- of the Spatial Development Plan (to inform of well as information regarding the type of the plots pany. The corporate consent of the shareholders’ the change of the owner). comprising the property (e.g. agricultural, housing, meeting for the transfer of the property is required urban). If no local Spatial Development Plan has by the Companies Code unless the Articles of Procedure 6. Apply for registration at been adopted for the area, this information will Association excludes such necessity. The relevant the Land and Mortgage Registry of the constitute the basis to determine the plot type. corporate consent must be presented to the relevant court The fee is determined on the basis of the annex notary public, in order to establish the validity of Time: 25 days to the Act of 5 of June 2014, which amends the the transfer of the property. Surveying and Cartography Act and the Admin- Notary’s fees are based on the following fee Cost: PLN 200 istrative Enforcement Proceedings acts (Journal schedule, that sets the maximum chargeable fees: Comments: The transfer of the property is of Laws of 2014 Item 897). The current cost for 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 registered at the Land and Mortgage Registry of a printed extract from the Cadastre is PLN 50. If to PLN 10,000 - PLN 100 + 3 % of excess over the relevant court. Although the ownership of the a printed extract from the cadastral map is also PLN 3,000; 3) from PLN 10,000 to PLN 30,000 property is legally transferred from the moment required (e.g. when the information from the – PLN 310 + 2 % of excess over PLN 10,000; 4) of the signature of the sale agreement in the Cadastre doesn’t coincide with the information from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % presence of the notary, updating the Land and from the Land and Mortgage Registry) the cost is of excess over PLN 30,000; 5) from PLN 60,000 Mortgage Registry is a necessary step to finalize PLN 150. These new costs are applicable since the to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess the property transfer, and allow the new owner 12 of July 2014. over PLN 60,00; 6) from PLN 1,000,000 to PLN to fully benefit from the property (for example 2,000,000 – PLN 4,770 + 0,2 % of excess over by using the property as a collateral for a loan). Procedure 3*. Obtain an extract from PLN 1,000,000; 7) from PLN 2,000,000 – PLN The notary sends the notarial deed and additional the Land and Mortgage Registry entry in 6,770 + 0,25 % of excess over PLN 2,000,000, documentation (if needed) to the relevant court paper format but no more than PLN 10,000, and if the trans- in charge of the Land and Mortgage Registry. The action is between close relatives PLN 7,500. The procedure is complete when the owner receives an Time: 1 day fee cannot exceed PLN 10,000 or PLN 7,500 (for official notification from the court that the transfer Cost: PLN 30 (current excerpt) the person from the first group of taxpayer). Legal is registered. If the parties believe a mistake was basis: Regulation of the Ministry of Justice dated Comments: The seller must obtain an extract of made in the registration, they can file a complaint 28 of June 2004. As the law only sets maximum the Land and Mortgage Registry entry, which will to contest the decision. The registration becomes chargeable fees, it is common practice to negotiate need to be presented to the notary. This document legally binding after 7 days (if a referendarz regis- the fee with the notary. discloses the owner or perpetual usufructuary of tered the property) and 14 days (if it was a judge) the property. It also discloses whether there are For all properties that exceed EUR 15,000 the from the moment the party receives the written any mortgages or other encumbrances over the notary must inform the General Inspector for information about the entry from court. property. The extract of the entry from the Land Financial Information (GIIF). The notary sends and Mortgage Registry can be issued either by this information to the GIIF through a dedicated REGISTERING PROPERTY the relevant court, or directly through the online webpage: https://www.giif.mofnet.gov.pl/giif/; Szczecin, Zachodniopomorskie platform. The cost of the abbreviated extract is of Additionally the notary sends: PLN 30 if obtained through the court, and PLN 20 Property value: PLN 2,032,884 (EUR 474,109) a. A letter to the Tax Office (to inform about the if requested online. According to the legislation, transaction); Data as of: September 1st, 2014 the Land and Mortgage Registry is maintained in electronic form and available on www.ekw.ms.gov. b. A letter to the City Hall Department in charge Procedure 1*. Obtain a certificate of the pl. The transition of the Land and Mortgage of the Cadastre (to inform about the changes); property allocation in the local Spatial Registry data to the electronic system started in c. A letter to the City Hall Department in charge Development Plan September 2004. As of July 2014, almost 99% of of the Spatial Development Plan (to inform of existing records exist in electronic format. the change of the owner). Time: 3 days Cost: PLN 17 (certificate of the property allocation Procedure 4*. Obtain company record Procedure 6. Apply for registration at in the local Spatial Development Plan) from the National Court Register the Land and Mortgage Registry of the Comments: Parties obtain an extract of the local Time: 0.5 day relevant court Spatial Development Plan entry in order to verify Time: 25 days that the property is not classified as agricultural Cost: No cost (verified online) property. If it were agricultural, certain limitations Comments: As the purchaser and the seller are Cost: PLN 200 on the transfer would apply. The cost of this companies, a record from the register of entre- Comments: The transfer of the property is extract is of PLN 30. Due to recent changes in na- preneurs of the National Court Register (KRS) is registered at the Land and Mortgage Registry of tional legislation, many local Spatial Development required, in order to establish who is authorized the relevant court. Although the ownership of the Plans have expired and new plans have not been to transfer the property (e.g. who is an authorized property is legally transferred from the moment adopted yet. Therefore in many cases the notary director in the case of a limited liability or a joint of the signature of the sale agreement in the must be presented with a certificate of property stock company). The record can be obtained for presence of the notary, updating the Land and allocation in the Spatial Development Plan that free online through the official website https:// Mortgage Registry is a necessary step to finalize also certifies, if applicable, that there is no Plan for ems.ms.gov.pl/. the property transfer, and allow the new owner * This procedure can be completed simultaneously with previous procedures. 144 DOING BUSINESS IN POLAND 2015 to fully benefit from the property (for example Procedure 3*. Obtain an extract from 2,000,000 – PLN 4,770 + 0,2 % of excess over by using the property as a collateral for a loan). PLN 1,000,000; 7) from PLN 2,000,000 – PLN the Land and Mortgage Registry entry in The notary sends the notarial deed and additional 6,770 + 0,25 % of excess over PLN 2,000,000, documentation (if needed) to the relevant court paper format but no more than PLN 10,000, and if the trans- in charge of the Land and Mortgage Registry. The Time: 1 day action is between close relatives PLN 7,500. The procedure is complete when the owner receives an Cost: PLN 30 (current excerpt) fee cannot exceed PLN 10,000 or PLN 7,500 (for official notification from the court that the transfer the person from the first group of taxpayer). Legal is registered. If the parties believe a mistake was Comments: The seller must obtain an extract of basis: Regulation of the Ministry of Justice dated made in the registration, they can file a complaint the Land and Mortgage Registry entry, which will 28 of June 2004. As the law only sets maximum to contest the decision. The registration becomes need to be presented to the notary. This document chargeable fees, it is common practice to negotiate legally binding after 7 days (if a referendarz regis- discloses the owner or perpetual usufructuary of the fee with the notary. tered the property) and 14 days (if it was a judge) the property. It also discloses whether there are For all properties that exceed EUR 15,000 the from the moment the party receives the written any mortgages or other encumbrances over the notary must inform the General Inspector for information about the entry from court. property. The extract of the entry from the Land Financial Information (GIIF). The notary sends and Mortgage Registry can be issued either by this information to the GIIF through a dedicated the relevant court, or directly through the online webpage: https://www.giif.mofnet.gov.pl/giif/; REGISTERING PROPERTY platform. The cost of the abbreviated extract is of Toruń, Kujawsko-Pomorskie PLN 30 if obtained through the court, and PLN 20 Additionally the notary sends: if requested online. According to the legislation, a. A letter to the Tax Office (to inform about the Property value: PLN 2,032,884 (EUR 474,109) the Land and Mortgage Registry is maintained in transaction); Data as of: September 1st, 2014 electronic form and available on www.ekw.ms.gov. b. A letter to the City Hall Department in charge pl. The transition of the Land and Mortgage of the Cadastre (to inform about the changes); Procedure 1*. Obtain a certificate of the Registry data to the electronic system started in property allocation in the local Spatial c. A letter to the City Hall Department in charge September 2004. As of July 2014, almost 99% of of the Spatial Development Plan (to inform of Development Plan existing records exist in electronic format. the change of the owner). Time: 4 days Procedure 4*. Obtain company record Procedure 6. Apply for registration at Cost: PLN 17 (certificate of the property allocation in the local Spatial Development Plan) from the National Court Register the Land and Mortgage Registry of the Comments: Parties obtain an extract of the local Time: 0.5 day relevant court Spatial Development Plan entry in order to verify Cost: No cost (verified online) Time: 25 days that the property is not classified as agricultural Comments: As the purchaser and the seller are Cost: PLN 200 property. If it were agricultural, certain limitations companies, a record from the register of entre- on the transfer would apply. The cost of this Comments: The transfer of the property is preneurs of the National Court Register (KRS) is extract is of PLN 30. Due to recent changes in na- registered at the Land and Mortgage Registry of required, in order to establish who is authorized tional legislation, many local Spatial Development the relevant court. Although the ownership of the to transfer the property (e.g. who is an authorized Plans have expired and new plans have not been property is legally transferred from the moment director in the case of a limited liability or a joint adopted yet. Therefore in many cases the notary of the signature of the sale agreement in the stock company). The record can be obtained for must be presented with a certificate of property presence of the notary, updating the Land and free online through the official website https:// allocation in the Spatial Development Plan that Mortgage Registry is a necessary step to finalize ems.ms.gov.pl/. also certifies, if applicable, that there is no Plan for the property transfer, and allow the new owner the relevant property. The cost of the certificate to fully benefit from the property (for example Procedure 5. A notary executes the sale by using the property as a collateral for a loan). is of PLN 17. Some information concerning the Spatial Development Plan (e.g. information about agreement The notary sends the notarial deed and additional the coverage by the plan) is also available online. Time: 1 day documentation (if needed) to the relevant court If the information online is sufficient and detailed, in charge of the Land and Mortgage Registry. The Cost: PLN 6,167 (notary fees) the notary may not need to request an additional procedure is complete when the owner receives an document. Comments: The agreement on the transfer of official notification from the court that the transfer ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was Procedure 2*. Obtain an extract of the must be executed in the form of a notarial deed. made in the registration, they can file a complaint Cadastre entry The notarial deed includes information obtained to contest the decision. The registration becomes from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- Time: 2 days Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge) Cost: PLN 50 from the National Court Register (KRS). Necessary from the moment the party receives the written documents are either brought by the parties or information about the entry from court. Comments: The parties obtain an extract of the obtained by the notary through online platforms. Cadastre entry held by the respective geodetic Based on this information, the notary will also authorities, stating the evidentiary number and the REGISTERING PROPERTY establish whether the persons who sign the boundaries of the property on the official map, as agreement are authorized to represent the com- Warsaw, Mazowieckie well as information regarding the type of the plots pany. The corporate consent of the shareholders’ comprising the property (e.g. agricultural, housing, Property value: PLN 2,032,884 (EUR 474,109) meeting for the transfer of the property is required urban). If no local Spatial Development Plan has Data as of: September 1st, 2014 by the Companies Code unless the Articles of been adopted for the area, this information will Association excludes such necessity. The relevant constitute the basis to determine the plot type. Procedure 1*. Obtain a certificate of the corporate consent must be presented to the The fee is determined on the basis of the annex notary public, in order to establish the validity of property allocation in the local Spatial to the Act of 5 of June 2014, which amends the the transfer of the property. Development Plan Surveying and Cartography Act and the Admin- Notary’s fees are based on the following fee Time: 14 days istrative Enforcement Proceedings acts (Journal schedule, that sets the maximum chargeable fees: of Laws of 2014 Item 897). The current cost for Cost: PLN 17 (certificate of the property allocation 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 in the local Spatial Development Plan) a printed extract from the Cadastre is PLN 50. If to PLN 10,000 - PLN 100 + 3 % of excess over a printed extract from the cadastral map is also PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Comments: Parties obtain an extract of the local required (e.g. when the information from the – PLN 310 + 2 % of excess over PLN 10,000; 4) Spatial Development Plan entry in order to verify Cadastre doesn’t coincide with the information from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % that the property is not classified as agricultural from the Land and Mortgage Registry) the cost is of excess over PLN 30,000; 5) from PLN 60,000 property. If it were agricultural, certain limitations PLN 150. These new costs are applicable since the to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess on the transfer would apply. The cost of this 12 of July 2014. over PLN 60,00; 6) from PLN 1,000,000 to PLN extract is of PLN 30. Due to recent changes in na- * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 145 tional legislation, many local Spatial Development Comments: As the purchaser and the seller are Cost: PLN 200 Plans have expired and new plans have not been companies, a record from the register of entre- Comments: The transfer of the property is adopted yet. Therefore in many cases the notary preneurs of the National Court Register (KRS) is registered at the Land and Mortgage Registry of must be presented with a certificate of property required, in order to establish who is authorized the relevant court. Although the ownership of the allocation in the Spatial Development Plan that to transfer the property (e.g. who is an authorized property is legally transferred from the moment also certifies, if applicable, that there is no Plan for director in the case of a limited liability or a joint of the signature of the sale agreement in the the relevant property. The cost of the certificate stock company). The record can be obtained for presence of the notary, updating the Land and is of PLN 17. Some information concerning the free online through the official website https:// Mortgage Registry is a necessary step to finalize Spatial Development Plan (e.g. information about ems.ms.gov.pl/. the property transfer, and allow the new owner the coverage by the plan) is also available online. to fully benefit from the property (for example If the information online is sufficient and detailed, Procedure 5. A notary executes the sale by using the property as a collateral for a loan). the notary may not need to request an additional agreement The notary sends the notarial deed and additional document. documentation (if needed) to the relevant court Time: 1 day in charge of the Land and Mortgage Registry. The Procedure 2*. Obtain an extract of the Cost: PLN 6,167 (notary fees) procedure is complete when the owner receives an Cadastre entry Comments: The agreement on the transfer of official notification from the court that the transfer Time: 7 days ownership or perpetual usufruct of the property is registered. If the parties believe a mistake was must be executed in the form of a notarial deed. made in the registration, they can file a complaint Cost: PLN 50 The notarial deed includes information obtained to contest the decision. The registration becomes Comments: The parties obtain an extract of the from the Land and Mortgage Registry, from the legally binding after 7 days (if a referendarz regis- Cadastre entry held by the respective geodetic Cadastre, from the Spatial Development Plan and tered the property) and 14 days (if it was a judge) authorities, stating the evidentiary number and the from the National Court Register (KRS). Necessary from the moment the party receives the written boundaries of the property on the official map, as documents are either brought by the parties or information about the entry from court. well as information regarding the type of the plots obtained by the notary through online platforms. comprising the property (e.g. agricultural, housing, Based on this information, the notary will also REGISTERING PROPERTY urban). If no local Spatial Development Plan has establish whether the persons who sign the been adopted for the area, this information will agreement are authorized to represent the com- Wrocław, Dolnośląskie constitute the basis to determine the plot type. pany. The corporate consent of the shareholders’ Property value: PLN 2,032,884 (EUR 474,109) The fee is determined on the basis of the annex meeting for the transfer of the property is required Data as of: September 1st, 2014 to the Act of 5 of June 2014, which amends the by the Companies Code unless the Articles of Surveying and Cartography Act and the Admin- Association excludes such necessity. The relevant Procedure 1*. Obtain a certificate of the istrative Enforcement Proceedings acts (Journal corporate consent must be presented to the notary public, in order to establish the validity of property allocation in the local Spatial of Laws of 2014 Item 897). The current cost for Development Plan a printed extract from the Cadastre is PLN 50. If the transfer of the property. a printed extract from the cadastral map is also Notary’s fees are based on the following fee Time: 10 days required (e.g. when the information from the schedule, that sets the maximum chargeable fees: Cost: PLN 17 (certificate of the property allocation Cadastre doesn’t coincide with the information 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 in the local Spatial Development Plan) from the Land and Mortgage Registry) the cost is to PLN 10,000 - PLN 100 + 3 % of excess over PLN 150. These new costs are applicable since the PLN 3,000; 3) from PLN 10,000 to PLN 30,000 Comments: Parties obtain an extract of the local 12 of July 2014. – PLN 310 + 2 % of excess over PLN 10,000; 4) Spatial Development Plan entry in order to verify from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % that the property is not classified as agricultural Procedure 3*. Obtain an extract from of excess over PLN 30,000; 5) from PLN 60,000 property. If it were agricultural, certain limitations to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess on the transfer would apply. The cost of this the Land and Mortgage Registry entry extract is of PLN 30. Due to recent changes in na- online over PLN 60,00; 6) from PLN 1,000,000 to PLN 2,000,000 – PLN 4,770 + 0,2 % of excess over tional legislation, many local Spatial Development Time: 0.5 day PLN 1,000,000; 7) from PLN 2,000,000 – PLN Plans have expired and new plans have not been 6,770 + 0,25 % of excess over PLN 2,000,000, adopted yet. Therefore in many cases the notary Cost: PLN 50 (full excerpt) but no more than PLN 10,000, and if the trans- must be presented with a certificate of property Comments: The seller must obtain an extract of allocation in the Spatial Development Plan that action is between close relatives PLN 7,500. The the Land and Mortgage Registry entry, which will also certifies, if applicable, that there is no Plan for fee cannot exceed PLN 10,000 or PLN 7,500 (for need to be presented to the notary. This document the relevant property. The cost of the certificate the person from the first group of taxpayer). Legal discloses the owner or perpetual usufructuary of is of PLN 17. Some information concerning the basis: Regulation of the Ministry of Justice dated the property. It also discloses whether there are Spatial Development Plan (e.g. information about 28 of June 2004. As the law only sets maximum any mortgages or other encumbrances over the the coverage by the plan) is also available online. chargeable fees, it is common practice to negotiate property. The extract of the entry from the Land If the information online is sufficient and detailed, the fee with the notary. and Mortgage Registry can be issued either by the notary may not need to request an additional the relevant court, or directly through the online For all properties that exceed EUR 15,000 the document. platform. The cost of the abbreviated extract is of notary must inform the General Inspector for PLN 30 if obtained through the court, and PLN 20 Financial Information (GIIF). The notary sends Procedure 2*. Obtain an extract of the if requested online. According to the legislation, this information to the GIIF through a dedicated webpage: https://www.giif.mofnet.gov.pl/giif/; Cadastre entry the Land and Mortgage Registry is maintained in electronic form and available on www.ekw.ms.gov. Additionally the notary sends: Time: 4 days pl. The transition of the Land and Mortgage a. A letter to the Tax Office (to inform about the Cost: PLN 50 Registry data to the electronic system started in transaction); Comments: The parties obtain an extract of the September 2004. As of July 2014, almost 99% of b. A letter to the City Hall Department in charge Cadastre entry held by the respective geodetic existing records exist in electronic format. of the Cadastre (to inform about the changes); authorities, stating the evidentiary number and the c. A letter to the City Hall Department in charge boundaries of the property on the official map, as Procedure 4*. Obtain company record well as information regarding the type of the plots of the Spatial Development Plan (to inform of from the National Court Register the change of the owner). comprising the property (e.g. agricultural, housing, Time: 0.5 day urban). If no local Spatial Development Plan has Procedure 6. Apply for registration at been adopted for the area, this information will Cost: No cost (verified online) the Land and Mortgage Registry of the constitute the basis to determine the plot type. relevant court Time: 18 days * This procedure can be completed simultaneously with previous procedures. 146 DOING BUSINESS IN POLAND 2015 The fee is determined on the basis of the annex corporate consent must be presented to the REGISTERING PROPERTY to the Act of 5 of June 2014, which amends the notary public, in order to establish the validity of Zielona Góra, Lubuskie Surveying and Cartography Act and the Admin- the transfer of the property. istrative Enforcement Proceedings acts (Journal Property value: PLN 2,032,884 (EUR 474,109) Notary’s fees are based on the following fee of Laws of 2014 Item 897). The current cost for schedule, that sets the maximum chargeable fees: Data as of: September 1st, 2014 a printed extract from the Cadastre is PLN 50. If 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 a printed extract from the cadastral map is also to PLN 10,000 - PLN 100 + 3 % of excess over Procedure 1*. Obtain a certificate of the required (e.g. when the information from the PLN 3,000; 3) from PLN 10,000 to PLN 30,000 property allocation in the local Spatial Cadastre doesn’t coincide with the information – PLN 310 + 2 % of excess over PLN 10,000; 4) Development Plan from the Land and Mortgage Registry) the cost is from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % Time: 7 days PLN 150. These new costs are applicable since the of excess over PLN 30,000; 5) from PLN 60,000 12 of July 2014. to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess Cost: PLN 17 (certificate of the property allocation over PLN 60,00; 6) from PLN 1,000,000 to PLN in the local Spatial Development Plan) Procedure 3*. Obtain an extract from 2,000,000 – PLN 4,770 + 0,2 % of excess over Comments: Parties obtain an extract of the local the Land and Mortgage Registry entry PLN 1,000,000; 7) from PLN 2,000,000 – PLN Spatial Development Plan entry in order to verify online 6,770 + 0,25 % of excess over PLN 2,000,000, that the property is not classified as agricultural but no more than PLN 10,000, and if the trans- property. If it were agricultural, certain limitations Time: 0.5 day action is between close relatives PLN 7,500. The on the transfer would apply. The cost of this Cost: PLN 20 (online extract) fee cannot exceed PLN 10,000 or PLN 7,500 (for extract is of PLN 30. Due to recent changes in na- Comments: The seller must obtain an extract of the person from the first group of taxpayer). Legal tional legislation, many local Spatial Development the Land and Mortgage Registry entry, which will basis: Regulation of the Ministry of Justice dated Plans have expired and new plans have not been need to be presented to the notary. This document 28 of June 2004. As the law only sets maximum adopted yet. Therefore in many cases the notary discloses the owner or perpetual usufructuary of chargeable fees, it is common practice to negotiate must be presented with a certificate of property the property. It also discloses whether there are the fee with the notary. allocation in the Spatial Development Plan that any mortgages or other encumbrances over the For all properties that exceed EUR 15,000 the also certifies, if applicable, that there is no Plan for property. The extract of the entry from the Land notary must inform the General Inspector for the relevant property. The cost of the certificate and Mortgage Registry can be issued either by Financial Information (GIIF). The notary sends is of PLN 17. Some information concerning the the relevant court, or directly through the online this information to the GIIF through a dedicated Spatial Development Plan (e.g. information about platform. The cost of the abbreviated extract is of webpage: https://www.giif.mofnet.gov.pl/giif/; the coverage by the plan) is also available online. PLN 30 if obtained through the court, and PLN 20 Additionally the notary sends: If the information online is sufficient and detailed, if requested online. According to the legislation, the notary may not need to request an additional a. A letter to the Tax Office (to inform about the document. the Land and Mortgage Registry is maintained in transaction); electronic form and available on www.ekw.ms.gov. pl. The transition of the Land and Mortgage b. A letter to the City Hall Department in charge Procedure 2*. Obtain an extract of the Registry data to the electronic system started in of the Cadastre (to inform about the changes); Cadastre entry September 2004. As of July 2014, almost 99% of c. A letter to the City Hall Department in charge Time: 7 days existing records exist in electronic format. of the Spatial Development Plan (to inform of the change of the owner). Cost: PLN 50 Procedure 4*. Obtain company record Comments: The parties obtain an extract of the from the National Court Register Procedure 6. Apply for registration at Cadastre entry held by the respective geodetic the Land and Mortgage Registry of the authorities, stating the evidentiary number and the Time: 0.5 day relevant court boundaries of the property on the official map, as Cost: No cost (verified online) well as information regarding the type of the plots Time: 40 days Comments: As the purchaser and the seller are comprising the property (e.g. agricultural, housing, companies, a record from the register of entre- Cost: PLN 200 urban). If no local Spatial Development Plan has preneurs of the National Court Register (KRS) is Comments: The transfer of the property is been adopted for the area, this information will required, in order to establish who is authorized registered at the Land and Mortgage Registry of constitute the basis to determine the plot type. to transfer the property (e.g. who is an authorized the relevant court. Although the ownership of the The fee is determined on the basis of the annex director in the case of a limited liability or a joint property is legally transferred from the moment to the Act of 5 of June 2014, which amends the stock company). The record can be obtained for of the signature of the sale agreement in the Surveying and Cartography Act and the Admin- free online through the official website https:// presence of the notary, updating the Land and istrative Enforcement Proceedings acts (Journal ems.ms.gov.pl/. Mortgage Registry is a necessary step to finalize of Laws of 2014 Item 897). The current cost for the property transfer, and allow the new owner a printed extract from the Cadastre is PLN 50. If Procedure 5. A notary executes the sale to fully benefit from the property (for example a printed extract from the cadastral map is also agreement by using the property as a collateral for a loan). required (e.g. when the information from the The notary sends the notarial deed and additional Cadastre doesn’t coincide with the information Time: 1 day documentation (if needed) to the relevant court from the Land and Mortgage Registry) the cost is Cost: PLN 5,824 (notary fees) in charge of the Land and Mortgage Registry. The PLN 150. These new costs are applicable since the Comments: The agreement on the transfer of procedure is complete when the owner receives an 12 of July 2014. ownership or perpetual usufruct of the property official notification from the court that the transfer must be executed in the form of a notarial deed. is registered. If the parties believe a mistake was Procedure 3*. Obtain an extract from The notarial deed includes information obtained made in the registration, they can file a complaint the Land and Mortgage Registry entry from the Land and Mortgage Registry, from the to contest the decision. The registration becomes online Cadastre, from the Spatial Development Plan and legally binding after 7 days (if a referendarz regis- tered the property) and 14 days (if it was a judge) Time: 0.5 day from the National Court Register (KRS). Necessary documents are either brought by the parties or from the moment the party receives the written Cost: PLN 20 (online extract) obtained by the notary through online platforms. information about the entry from court. Comments: The seller must obtain an extract of Based on this information, the notary will also the Land and Mortgage Registry entry, which will establish whether the persons who sign the need to be presented to the notary. This document agreement are authorized to represent the com- discloses the owner or perpetual usufructuary of pany. The corporate consent of the shareholders’ the property. It also discloses whether there are meeting for the transfer of the property is required any mortgages or other encumbrances over the by the Companies Code unless the Articles of property. The extract of the entry from the Land Association excludes such necessity. The relevant and Mortgage Registry can be issued either by * This procedure can be completed simultaneously with previous procedures. LIST OF PROCEDURES • REGISTERING PROPERTY 147 the relevant court, or directly through the online For all properties that exceed EUR 15,000 the platform. The cost of the abbreviated extract is of notary must inform the General Inspector for PLN 30 if obtained through the court, and PLN 20 Financial Information (GIIF). The notary sends if requested online. According to the legislation, this information to the GIIF through a dedicated the Land and Mortgage Registry is maintained in webpage: https://www.giif.mofnet.gov.pl/giif/; electronic form and available on www.ekw.ms.gov. Additionally the notary sends: pl. The transition of the Land and Mortgage a. A letter to the Tax Office (to inform about the Registry data to the electronic system started in transaction); September 2004. As of July 2014, almost 99% of existing records exist in electronic format. b. A letter to the City Hall Department in charge of the Cadastre (to inform about the changes); Procedure 4*. Obtain company record c. A letter to the City Hall Department in charge from the National Court Register of the Spatial Development Plan (to inform of the change of the owner). Time: 0.5 day Cost: No cost (verified online) Procedure 6. Apply for registration at Comments: As the purchaser and the seller are the Land and Mortgage Registry of the companies, a record from the register of entre- relevant court preneurs of the National Court Register (KRS) is Time: 10 days required, in order to establish who is authorized to transfer the property (e.g. who is an authorized Cost: PLN 200 director in the case of a limited liability or a joint Comments: The transfer of the property is stock company). The record can be obtained for registered at the Land and Mortgage Registry of free online through the official website https:// the relevant court. Although the ownership of the ems.ms.gov.pl/. property is legally transferred from the moment of the signature of the sale agreement in the Procedure 5. A notary executes the sale presence of the notary, updating the Land and agreement Mortgage Registry is a necessary step to finalize the property transfer, and allow the new owner Time: 1 day to fully benefit from the property (for example Cost: PLN 6,167 (notary fees) by using the property as a collateral for a loan). Comments: The agreement on the transfer of The notary sends the notarial deed and additional ownership or perpetual usufruct of the property documentation (if needed) to the relevant court must be executed in the form of a notarial deed. in charge of the Land and Mortgage Registry. The The notarial deed includes information obtained procedure is complete when the owner receives an from the Land and Mortgage Registry, from the official notification from the court that the transfer Cadastre, from the Spatial Development Plan and is registered. If the parties believe a mistake was from the National Court Register (KRS). Necessary made in the registration, they can file a complaint documents are either brought by the parties or to contest the decision. The registration becomes obtained by the notary through online platforms. legally binding after 7 days (if a referendarz regis- Based on this information, the notary will also tered the property) and 14 days (if it was a judge) establish whether the persons who sign the from the moment the party receives the written agreement are authorized to represent the com- information about the entry from court. pany. The corporate consent of the shareholders’ meeting for the transfer of the property is required by the Companies Code unless the Articles of Association excludes such necessity. The relevant corporate consent must be presented to the notary public, in order to establish the validity of the transfer of the property. Notary’s fees are based on the following fee schedule, that sets the maximum chargeable fees: 1) up to PLN 3,000 - PLN 100; 2) from PLN 3,000 to PLN 10,000 - PLN 100 + 3 % of excess over PLN 3,000; 3) from PLN 10,000 to PLN 30,000 – PLN 310 + 2 % of excess over PLN 10,000; 4) from PLN 30,000 to PLN 60,000 – PLN 710 + 1 % of excess over PLN 30,000; 5) from PLN 60,000 to PLN 1,000,000 – PLN 1,010 + 0,4 % of excess over PLN 60,00; 6) from PLN 1,000,000 to PLN 2,000,000 – PLN 4,770 + 0,2 % of excess over PLN 1,000,000; 7) from PLN 2,000,000 – PLN 6,770 + 0,25 % of excess over PLN 2,000,000, but no more than PLN 10,000, and if the trans- action is between close relatives PLN 7,500. The fee cannot exceed PLN 10,000 or PLN 7,500 (for the person from the first group of taxpayer). Legal basis: Regulation of the Ministry of Justice dated 28 of June 2004. As the law only sets maximum chargeable fees, it is common practice to negotiate the fee with the notary. * This procedure can be completed simultaneously with previous procedures. Doing Business in Poland 2015 Indicator details– Enforcing contracts 150 DOING BUSINESS IN POLAND 2015 Enforcing contracts Time (days) Cost (% of claim) Procedures City, Voivodeship (number) Filing Judgment Enforcement Total days Attorney Court Enforcement Total cost Białystok, Podlaskie 33 45 250 145 440 6.0 5.4 2.2 13.6 Bydgoszcz, Kujawsko-Pomorskie 33 60 269 145 474 6.0 5.4 2.4 13.8 Gdańsk, Pomorskie 33 70 500 145 715 12.0 5.4 2.3 19.7 Gorzów Wielkopolski, Lubuskie 33 90 254 90 434 6.0 5.4 2.4 13.8 Katowice, Śląskie 33 60 314 145 519 8.0 5.4 3.0 16.4 Kielce, Świętokrzyskie 33 60 319 150 529 6.0 5.4 2.6 14.0 Kraków, Małopolskie 33 49 314 135 498 8.0 5.4 2.0 15.4 Łódź, Łódzkie 33 90 374 135 599 7.0 5.4 2.2 14.6 Lublin, Lubelskie 33 60 400 135 595 7.0 5.4 3.3 15.7 Olsztyn, Warmińsko-Mazurskie 33 44 194 90 328 6.0 5.4 3.9 15.3 Opole, Opolskie 33 45 275 105 425 9.0 5.4 2.0 16.4 Poznań, Wielkopolskie 33 45 330 110 485 8.0 5.4 2.4 15.8 Rzeszów, Podkarpackie 33 50 365 100 515 6.0 5.4 2.4 13.8 Szczecin, Zachodniopomorskie 33 59 254 180 493 9.0 5.4 2.3 16.7 Toruń, Kujawsko-Pomorskie 33 30 214 180 424 8.0 5.4 3.3 16.7 Warsaw, Mazowieckie 33 60 480 145 685 12.0 5.4 2.0 19.4 Wrocław, Dolnośląskie 33 52 374 120 546 11.0 5.4 3.0 19.4 Zielona Góra, Lubuskie 33 50 330 120 500 8.0 5.4 2.4 15.8 Doing Business in Poland 2015 Acknowledgments Doing Business in Poland 2015 was Roberts, Pilar Sanchez-Bella, and produced by a team led by Madalina Moussa Traore provided valuable assis- Papahagi and Pilar Salgado-Otónel. The tance at various stages of the project. team comprised Anna Bokina, Sarah The communications campaign was Cuttaree, Cécile Ferro, Aleksander designed and led by Hyun Kyong Lee Gryger, Zenaida Hernández-Uriz, and Indira Chand in collaboration with Tommaso Rooms, Magdalena Dorota Kowalska. The website (http:// Włudarczyk, and Alessio Zanelli. The www.doingbusiness.org/Poland) was report was prepared under the general developed by Kunal Patel, Vinod direction of Mierta Capaul. Vasudevan, and Hashim Zia. The report was edited by Chris Marquardt and The team is grateful for valuable peer Gerald Quinn produced the layout. review comments provided by col- leagues from across the World Bank The study was initiated and sub- Group. Iva Hamel, Thomas Haven, stantially funded by the Ministry of and Silvia Muzi reviewed the full text. Infrastructure and Development (MID) Experts in each of the 4 areas mea- of the Republic of Poland (Ministerstwo sured were consulted when drafting the Infrastruktury i Rozwoju) and Bank individual chapters: Gavin Adlington, Gospodarstwa Krajowego (BGK). The Lubomira Zimanova Beardsley, Karim MID team in charge of the implementa- Belayachi, Erica Bosio, Radosław tion of this study was led by Stanisław Czapski, Klaus Decker, Alejandro Sudak, under the general supervision Espinoza-Wang, Fernando Fernández- of Minister Marceli Niezgoda. The team Monge, Joyce Antone Ibrahim, Frédéric included Robert Dzierzgwa, Jacek Meunier, Thomas Moullier, Parvina Białek, Monika Kusina-Pycinsk, and Rakhimova, Valentina Saltane, and Wojciech Porczyk. The BGK team was Victoria Stanley. led by Tomasz Kaczor and Monika Michniewicz, under the general super- Mamta Murthi, Augusto Lopez Claros, vision of Dariusz Kacprzyk. Valuable Xavier Devictor (until June 2014), assistance was provided by BGK Marina Wes (from July 2014), Marcin branches across Poland, which orga- Piątkowski, Isfandyar Zaman Khan, nized and hosted meetings between and Paloma Anos Casero provided the project team and local public guidance and leadership. Małgorzata officials and magistrates during the Bargilewicz, Allison Berg, Agnieszka implementation phase. Boratynska, Barbara Cetner, Maika Chiquier, Julio Fuster, Małgorzata Special thanks go to the Ministry Garlicka, Carlos Andres Guadarrama of Justice of the Republic of Poland Gandara, Vera Lapshina, Trimor Mici, (Ministerstwo Sprawiedliwości) for the Monique Pelloux, Ismail Radwan, information and assistance provided Sreekala Ramanathan, Maria Camila throughout the project. The Ministry of 152 DOING BUSINESS IN POLAND 2015 Justice team was led by Jakub Michalski The project team extends special thanks More than 400 business consultants, and was composed of Marcin Korzeb to the city and court representatives lawyers, notaries, engineers, architects, and Kamil Joński. The General Office of from 18 cities designated as projects construction experts, utility providers, Building Control (Główny Urząd Nadzoru counterparts, the National Council of public officials and magistrates contrib- Budowlanego), especially Anna Macińska Notaries (Krajowa Rada Notarialna), uted to the Doing Business in Poland 2015 and Norbert Książek, also contributed the Polish Union of Civil Engineers and report. The team would like to express valuable feedback and data. Technicians (Polski Związek Inżynierów its special gratitude to the national and i Techników Budownictwa), the Polish local government officials and mem- Data collection was carried out Chamber of Architects (Krajowa Izba bers of the judiciary who participated in collaboration with the Polish Architektów), the Polish Association in the project and who made valuable Confederation Lewiatan (Konfederacja of Developers (Polski Związek Firm comments during the consultation and Lewiatan). The Lewiatan team in charge Deweloperskich) and to the many local data-review period. The names of those of project coordination was com- professional associations that sup- wishing to be acknowledged are listed prised of Sławomir Arczewski, Marcin ported the project. on the following pages. Kowalski, Małgorzata Starczewska- Krzysztoszek and Jakub Wojnarowski. 153 PRIVATE SECTOR Bogusława Miecznik Kancelaria Notarialna Katarzyna Schmidt-Kwiecińska Kancelaria Radców Prawnych dr. P. Marek Zychla VINCI & VINCI Kancelaria Radcy Przemysław Malinowski Kancelaria Radcy Prawnego CONTRIBUTORS Damian Pakulski Bojarski, dr. K. Schmidt-Kwiecińska Prawnego i Adwokata, M. Zychla, Przemysław Puchalski P. Vinci  Adam Boridko Kancelaria Radcy Prawnego Katarzyna Sroczyk Budowlane Biuro Inżynierskie Pracownia Projektowa Optimum Consulting Group Marek Żywica Danuta Wandiuk Przedsiębiorstwo Budownictwa Przemysław Sztejna Adam Nowak Kancelaria Notarialna Katarzyna Stabińska Przemysłowego – Budo Kancelaria Radców Prawnych Bujko Kancelaria Radcy Prawnego Kancelaria Adwokatów i Radców & Sztejna Dariusz Mucha Prawnych Ślązak, Zapiór i Wspólnicy Mariola Jonczyk Adam Wiszniewski Kancelaria Adwokacka Kancelaria Mariola Jonczyk, Beata Radosław Susłowicz Money Back Katarzyna Zadykowicz-Sokół Nieniewska Kancelaria Adwokacka Dariusz Zdanowicz Kancelaria Radców Prawnych Bieluk Adam Znyk Kancelaria Notarialna i Partnerzy Mariusz Tywoniuk Rafał Tazbir Znyk, Jaworski, Pietrzyk & Kollegen Kancelaria Prawna GM Consulting Kancelaria Notarialna Dobrosława Kuniewicz Konrad Stolarski Agata Drabek Kancelaria Notarialna Kancelaria Radcy Prawnego Mariusz Ziaja Rafał Zarzycki Kancelaria Radcy Prawnego Zarzycki Konstrukcje Budowlane Aleksander Skupin Dorota Kuzebska Krystian Buszman Biuro Architektoniczne Kancelaria Notarialna Kancelaria Notarialna Marta Drozdowska Robert Frey Kancelaria Radcy Prawnego Aleksander Szymański Emilia Polańska Krzysztof Kieczka Michał Czarnecki Kancelaria Notarialna Katarzyna Kancelaria Adwokacka i Kancelaria Kancelaria Adwokata i Radcy Prawnego Robert Fronc Sobańska-Tiutiunik, Aleksander Radców Prawnych Polańscy & Michał Grajner Kancelaria Notarialna Katarzyna Monika Plisecka-Wajdziak, Krzysztof Szymański Taborowicz Kieczka Kancelaria Notarialna Michał Grajner, Sobańska-Tiutiunik, Aleksander Tymoteusz Grajner Szymański Alicja Lehmann Ewa Wiszniewska Krzysztof Kinder Kancelaria Notarialna Kancelaria Radcy Prawnego Michał Jan Jaworski Roland Jakubowski Kancelaria Radców Prawnych Kinder i Partnerzy Znyk, Jaworski, Pietrzyk & Kollegen eDomus Alicja Mizerska Grzegorz Błaszczyk BSJP Brockhuis Jurczak Prusak Kancelaria Notarialna Krzysztof Kowalski Michał Poborski Stanisław Czarnota Kancelaria Adwokacka Kancelaria Notarialna ORKA CS Andrzej Jan Szereda Grzegorz Gębala Kancelaria Notarialna Kancelaria Notarialna Krzysztof Sawinski Michał Solarczyk Stanisław Ignaczak Kancelaria Notarialna - Jan Borski Projektowanie i Nadzory Budowlane Kancelaria Podatkowa Andrzej Janda Grzegorz Jurczyński Kancelaria Adwokacka Kancelaria Adwokacka Krzysztof Smaga Mieczysław Molencki Sylwia Jaroszewska Kancelaria Adwokacka Opolska Okręgowa Izba Inżynierów Kancelaria Adwokacka Andrzej Tusiński Grzegorz Wieliński Budownictwa Kancelaria Adwokacka TOGA   Lindschulte Polska Krzysztof Szajek Tadeusz Jankowski Miłosz Skuczyński PBO Budomex Kancelaria Radcy Prawnego Andrzej Wasilewski Hanna Zamorska Kancelaria Prawna Profilegal Kancelaria Adwokacka Schleifer, Milczanowski Architekci Krzysztof Wichliński Tobiasz Pyzio Miłosz Woziński BSJP Brockhuis Jurczak Prusak Archidea - Królikowski Wichliński Anna Biel Igor Frąszczak Architekci Kancelaria Radców Prawnych M. Kancelaria Radców Prawnych Biel, Kancelaria Notarialna Woziński A. Kulisz Tomasz Bil Judek, Poczobut-Odlanicki Leszek Krupanek Kancelaria Prawna Chałas i Wspólnicy    Jacek Frelich Mirela Bieda Kancelaria Prawna Leszek Krupanek Anna Ignaczewska Kancelaria Notarialna Kancelaria Adwokacka Tomasz Cichocki Kancelaria Notarialna Beata Czerepak- Lew Michał Lizak Arcus Consult Borowik, Anna Ignaczewska Jacek Kowalski Mścisław Olszowski Kancelaria Adwokacka Lizak, Kowalski Development Stankiewicz, Królikowski Natalia Mika Tomasz Filipowski Anna Klimczuk Spółka Adwokatów i Radców Prawnych Kancelaria Adwokacka Jacek Winogrodzki Łukasz Królikowski Natalia Rutkowska Siuda, Filipowski i Partnerzy Thermoprojekt Archidea - Królikowski Wichliński Wardyński i Wspólnicy Anna Orlik Architekci Tomasz Henclewski Kancelaria Notarialna Agnieszka Jakub Magdziarz Paweł Bojarski Kancelaria Adwokacka Henclewski & Bachalska-Kolasińska, Anna Orlik Kancelaria Radcy Prawnego Maciej Buczek Kancelaria Radców Prawnych dr. P. Wyjatek Kancelaria Radcy Prawnego Bojarski, dr. K. Schmidt-Kwiecińska Anna Sulska Jakub Stanisław Członkowski Tomasz Ignacy Olszewski Kancelaria Notarialna Pracownia Projektowa Maciej Iłowski Paweł Gniadek Kancelaria Notarialna Kancelaria Notarialna Kancelaria Podatkowa Ignaczak Anna Turzyńska-Karakiewicz Jan Łukaszewski Tomasz Jeziorski Kacprzak Gniadek Kancelaria Notarialna Aleksander Usługi Projektowe    Maciej Mielcarek Kancelaria Adwokacka Reinhardt, Anna Turzyńska-Karakiewicz Kancelaria Notarialna Maciej Mielcarek, Paweł Konopko Janusz Gilewicz Wojciech Osławski Tomasz Rybak Kancelaria Radców Prawnych Sopocka Anna Zakrzewska-Skup Kancelaria Adwokacka Izba Prawnicza Korpas, Klonowski, Przedsiębiorstwo Budowlane Witka Magdalena Moczulska Konopko Ariel Latecki Jarosław Chałas Wardyński i Wspólnicy Waldemar Jabłoński Kancelaria Adwokacka Kancelaria Prawna Chałas i Wspólnicy    Paweł Kotwica Kancelaria Radcy Prawnego Magdalena Olczyk Kotwica Architekci Magda i Paweł Artur Kępiński Jarosław Misterek Kancelaria Adwokacka   Waldemar Orłowski Kancelaria Radców Prawnych i Kotwica CPC Tax OWP Budownictwo Adwokatów Aval-Consult Ostrowska, Magdalena Orlik Paweł Łobza Szychowski, Krawczyk, Korpusik, Jerzy Adamczyk Waldemar Zalesiński Marcelina Mikołajek Instal Poznań Projekt Grzechowiak i Partnerzy Architektoniczna Pracownia Jerzy Bieluk Kancelaria Radcy Prawnego Projektowo-Realizacyjna – Modulor Artur Mazurkiewicz Kancelaria Radców Prawnych Bieluk Paweł Mazur i Partnerzy Marcin Kasperowicz Wardyński i Wspólnicy Weronika Pawlonka Astryda Adamczak Kancelaria Adwokacka Kasperowicz Kancelaria Adwokacka     Kancelaria Prawnicza Jerzy Dobrzański Paweł Nykiel & Szubski HoReCa Consulting Kancelaria Adwokacka TOGA  Witold Przybylski Barbara Balas Marcin Radomski Przedsiębiorstwo Budownictwa i Obrotu Jerzy Rożek Piotr Banderski Włodzimierz Kegel Kancelaria Radcy Prawnego Euro-Lex Kancelaria Notarialna Jacek Rzączyński, Towarowego – Fronton Kancelaria Adwokatów i Radców Kancelaria Prawnicza Sapientia W. Kegel Prawnych ADP Popiołek Adwokaci i Marcin Różański Piotr Banderski i Wspólnicy Barbara Dulińska Doradcy Kancelaria Prawnicza Sapientia W. Kegel Piotr Brzeziński Wojciech Gorczyca i Wspólnicy Bartłomiej Boratyn Joanna Mędraś 2B Pracownia Projektowa  Kancelaria Radcy Prawnego B2 Architekci Biuro Projektowe Kancelaria Notarialna Marcin Taracha Piotr Daraszkiewicz Wojciech Grondys Bartłomiej Lach Kancelaria Adwokacka Justyna Tuszyńska Piotr Dąbrowski Adwokaci i Radcy Prawni Hauszyld, Telkom-Projekt   Kancelaria Notarialna Marek Glanowski Kołodziej, Grondys, Dobosiewicz Kancelaria Notarialna Beata Karwowska-Magierska Kancelaria Notarialna Tomasz Antoniak, Karolina Wenclik-Macewicz Marek Glanowski Piotr Faron Wojciech Mycek Kancelaria Notarialna Kancelaria Adwokacka Kancelaria Notarialna Kancelaria Notarialna Beata Nieniewska Marek Kolasa Katarzyna Barej Kancelaria Notarialna Piotr Kazimierz Szyszko Wojciech Wyjatek Kancelaria Notarialna Mariola Jonczyk, Pracownia Architektoniczna, Katarzyna Kancelaria Adwokacka Henclewski & Beata Nieniewska Kancelaria Notarialna Barej, Mirosław Barej Marek Martynowski Wyjatek Beata Sobczak Budimark Piotr Korczowski Katarzyna Kaczanowska Zbigniew Gliwa Kancelaria Radców Prawnych Beata Kancelaria Adwokacka Kancelaria Notarialna Katarzyna Marek Nakonieczny SAR Architekci Sobczak, Alicja Połczyńska-Łagoda Hańska, Katarzyna Kaczanowska Alter Polis - Gdańska Pracownia Piotr Marquardt Urbanistyczna Kancelaria Notarialna Zbigniew Gwizdek Bogusław Rębisz Katarzyna Kłudka-Giejbo Okręgowa Izba Inżynierów Budownictwa Kancelaria Radcy Prawnego Kancelaria Notarialna Marek Ważny Piotr Zwoździak Inwest Biuro Zbigniew Rymsza Gala 154 DOING BUSINESS IN POLAND 2015 PUBLIC SECTOR G OR ZÓW Jolanta Guzik Urząd Miasta w Kielcach - Wydział Agnieszka Sińska-Głowacka Urząd Miasta w Łodzi Stanisław Różański Komornik Sądowy przy Sądzie WI E L KOPOL S K I CONTRIBUTORS Gospodarki Nieruchomościami i Geodezji Anna Piotrowska Rejonowym w Rzeszowie Marek Onyszkiewicz Aneta Klimczak Urząd Miasta w Łodzi Barbara Szpunar BIAŁYSTOK Komornik Sądowy przy Sądzie Rejonowym w Gorzowie Wielkopolskim Urząd Skarbowy Sąd Rejonowy w Rzeszowie Ireneusz Marczuk Beata Wiktorowska Robert Słabuszewski Anna Rudnicka Urząd Miasta w Łodzi Maciej Panek Sąd Rejonowy w Białymstoku - Sąd Rejonowy w Gorzowie Urząd Statystyczny Sąd Rejonowy w Rzeszowie XII Wydział Gospodarczy KRS Wielkopolskim Maciej Maciejewski Teresa Ciszek-Stradomska Urząd Miasta w Łodzi Witold Olech Iwona Ciborowska Bogusław Bukowski ZUS Sąd Rejonowy w Rzeszowie Sąd Rejonowy w Białymstoku - Urząd Miasta w Gorzowie Marcin Górski XII Wydział Gospodarczy KRS Wielkopolskim K RAKÓW Urząd Miasta w Łodzi Renata Słowik-Chuchla Sąd Rejonowy w Rzeszowie – VII Marta Rękawek-Pachwicewicz Jacek Mikulski Paweł Czepiel Marcin Nowak Wydział Ksiąg Wieczystych Sąd Rejonowy w Białymstoku - Urząd Miasta w Gorzowie Sąd Okręgowy w Krakowie Urząd Miasta w Łodzi IX Wydział Ksiąg Wieczystych Wielkopolskim Jerzy Bieniek Irena Bochniak Marcin Włodarczyk Urząd Miasta w Rzeszowie Paweł Andrzej Hempel Maciej Barnicki Sąd Rejonowy w Krakowie – Podgórze – Urząd Miasta w Łodzi Sąd Rejonowy w Białymstoku - Urząd Miasta w Gorzowie Wydział IV Ksiąg Wieczystych Andrzej Skotnicki XII Wydział Gospodarczy KRS Wiesław Makal Urząd Miasta w Rzeszowie - Wydział Wielkopolskim Iwona Rutkowska Urząd Miasta w Łodzi Architektury Andrzej P. Karolski Paweł Jacewicz Sąd Rejonowy w Krakowie – Podgórze Urząd Miasta w Białymstoku - Urząd Miasta w Gorzowie O L SZ T YN Janina Kwolek Departament Ochrony Środowiska i Wielkopolskim Grzegorz Dyrga Urząd Miasta w Rzeszowie - Wydział Gospodarki Komunalnej Sąd Rejonowy w Krakowie – Śródmieście Karolina Trykacz Geodezji Zdzisław Plis Komornik Sądowy przy Sądzie Piotr Firsowicz Urząd Miasta w Gorzowie Joanna Sawicka-Paliś Rejonowym w Olsztynie Aneta Klimczak Urząd Miasta w Białymstoku - Wielkopolskim Sąd Rejonowy w Krakowie – Śródmieście Urząd Skarbowy Departament Urbanistyki – XII Wydział Gospodarczy KRS Adam Barczak Magdalena Rzeczycka- Sąd Okręgowy w Olsztynie Jerzy Pukała Tomasz T. Buczek Monika Skórka Urząd Skarbowy Więckowska Paweł Rynko Urząd Miasta w Białymstoku   Sąd Rejonowy w Krakowie – Śródmieście Urząd Skarbowy Mateusz Skworzec – XI Wydział Gospodarczy KRS Sąd Rejonowy w Olsztynie – VI Wydział Wiesław Bielawski Ksiąg Wieczystych Urząd Skarbowy Katarzyna Smolińska Urząd Miasta w Białymstoku    Katarzyna Wysocka Urząd Statystyczny Wioletta Reut-Łubkowska Marta Krzyżak Urząd Miasta w Krakowie BYD GOSZCZ Mirosław Strawa Sąd Rejonowy w Olsztynie – VIII Urząd Statystyczny Paul Majka Wydział Gospodarczy Edyta Wiwatowska Urząd Statystyczny Wiesława Magryś Urząd Miasta w Krakowie Bydgoska Agencja Rozwoju Ewa Bachry Urząd Statystyczny Regionalnego - BARR K ATOWI C E Robert Łoś Urząd Miasta w Olsztynie Urząd Miasta w Krakowie Barbara Jarocka Marcin Napierała Grzegorz Misina Hanna Gawrysiak ZUS Bydgoska Agencja Rozwoju Sąd Okręgowy w Katowicach Przemysław Czech Urząd Miasta w Olsztynie Zarząd Infrastruktury Komunalnej i Dorota Kijowska Regionalnego – BARR Daria Kwapisz Transportu w Krakowie – ZIKiT Maciej Maścianica ZUS Bożena Przewoźniak Sąd Rejonowy Katowice - Wschód Urząd Miasta w Olsztynie Teresa Ciszek-Stradomska Sąd Okręgowy w Bydgoszczy Jarosław Gwizdak LU B L I N Magdalena Bukowiecka ZUS Marcin Pilarski Sąd Rejonowy Katowice - Zachód Artur Ozimek Urząd Miasta w Olsztynie Sąd Rejonowy w Bydgoszczy Danuta Kamińska Sąd Okręgowy w Lublinie SZC Z EC I N Magdalena Rafalska Marek Buczkowski Urząd Miasta w Katowicach Agnieszka Piskorska-Wąsala Urząd Miasta w Olsztynie Aleksander Balcer Sąd Rejonowy w Szubinie Mirosława Witas Sąd Rejonowy w Lublinie – Wschód – V MODGIK Szczecin Wydział Ksiąg Wieczystych Natalia Bender Agnieszka Antczak Urząd Miasta w Katowicach Anna Górnik Urząd Miasta w Bydgoszczy Roman Olszewski Paweł Drąg OPOLE Sąd Rejonowy w Szczecinie – Centrum Urząd Miasta w Katowicach Sąd Rejonowy w Lublinie – Wschód – VI Bożena Szalkowska Wydział KRS Eliza Gajda Małgorzata Jankowska Urząd Miasta w Bydgoszczy Roman Rohaczyński Sąd Rejonowy w Opolu Sąd Rejonowy w Szczecinie – XIII Urząd Miasta w Katowicach Zofia Tarkiewicz Wydział Gospodarczy Beata Bednarczyk Sąd Rejonowy w Lublinie – Wschód Katarzyna Szulc Urząd Statystyczny Sąd Rejonowy w Opolu Monika Luczyńska K I E LC E Agnieszka Wojnarowicz- Sąd Rejonowy w Szczecin – Prawobrzeże Magdalena Miniszewska Rafał Ratajczak i Zachód Dominik Kraska Posłuszna ZUS Sąd Rejonowy w Opolu Kielecki Park Technologiczny Sąd Rejonowy w Lublinie – Zachód Małgorzata Saar Aneta Czarnecka Urząd Marszałkowski Województwa GDAŃSK Grzegorz Staszewski Mariusz Sagan Urząd Miasta w Opolu Zachodniopomorskiego Miejski Zarząd Dróg Urząd Miasta w Lublinie Krzysztof Pluta Sławomir Plewka Andrzej Loch Komornik Sądowy przy Sądzie Renata Pajek Przemysław Gruba Urząd Skarbowy Urząd Miasta w Szczecinie Rejonowym Gdańsk - Północ Miejski Zarząd Dróg Urząd Miasta w Lublinie Monika Bartel Anna Nuckowska Tomasz Perzanowski Wiesław Krzyk Robert Żyśko Urząd Statystyczny Urząd Miasta w Szczecinie Komornik Sądowy przy Sądzie Powiatowy Inspektorat Nadzoru Urząd Miasta w Lublinie Rejonowym Gdańsk - Północ Budowlanego dla miasta Kielce Grzegorz Stucke Jolanta Góra Mariusz Pociupany Przemysław Banasik ZUS Urząd Miasta w Szczecinie Rafał Adamczyk Urząd Skarbowy Sąd Okręgowy w Gdańsku Sąd Okręgowy w Kielcach Krzysztof Gajewski Barbara Chodor P OZ N AŃ Magdalena Wojciechowska Urząd Miasta w Szczecinie Edyta Slusarczyk Urząd Statystyczny Tomasz Chojnacki Sąd Rejonowy Gdańsk - Południe w Sąd Rejonowy w Kielcach – KRS Mariusz Sinior Gdańsku Sławomir Dziaduch Sąd Okręgowy w Poznaniu Urząd Miasta w Szczecinie Jan Klocek Urząd Statystyczny Anna Mikołajczak Ewa Szarmach Sąd Rejonowy w Kielcach Zdzisław Kula Sąd Rejonowy Gdańsk - Północ w Wojciech Wiśniewski Sąd Rejonowy w Poznaniu – Grunwald i Jeżyce Urząd Miasta w Szczecinie Gdańsku Anna Zadara Urząd Statystyczny Urząd Miasta w Kielcach - Wydział Maciej Raszewski Jolanta Ludwiczek Łukasz Żak Bogumił Koczot Architektury i Urbanistyki Sąd Rejonowy w Poznaniu – Nowe Zachodniopomorskie Stowarzyszenie Urząd Miasta w Gdańsku - Wydział ZUS Miasto i Wilda Rozwoju Gospodarczego – Szczecińskie Geodezji Agnieszka Michta Centrum Przedsiębiorczości Urząd Miasta w Kielcach - Wydział Agata Gogol Jan Michalski Andrzej Nowak Gospodarki Nieruchomościami i Geodezji Urząd Miasta w Poznaniu TO R U Ń Urząd Miasta w Gdańsku ŁÓ DŹ Aneta Skrobot Katja Lõžina Alicja Krymska Katarzyna Swarcewicz Urząd Miasta w Kielcach - Wydział Jolanta Przepiórkowska-Bala Urząd Miasta w Gdańsku Sąd Okręgowy w Łodzi Urząd Miasta w Poznaniu Dział Techniczny - Toruńskie Wodociagi Gospodarki Nieruchomościami i Geodezji Magdalena Kreft Małgorzata Chmielewska Szymon Błażek Ryszard Stanisław Reif Bogumiła Jedynak Urząd Miasta w Poznaniu Urząd Miasta w Gdańsku Sąd Rejonowy w Łodzi – Śródmieście – Sąd Rejonowy w Toruniu – VII Wydział Urząd Miasta w Kielcach Gospodarczy KRS XX Wydział Gospodarczy KRS Piotr Pawlik Dorota Lasocka R Z E SZÓW Urząd Miasta w Gdańsku Wioletta Sychniak Adam Zakrzewski Urząd Miasta w Kielcach Andrzej Kopacz Urząd Miasta w Toruniu Sąd Rejonowy w Łodzi – Widzew Komornik Sądowy przy Sądzie Rejonowym w Rzeszowie 155 Beata Gutkowska Urząd Miasta w Toruniu Dorota Nawrocka Urząd Miasta w Toruniu Magdalena Moczyńska Urząd Miasta w Toruniu Wiktor Krawiec Urząd Miasta w Toruniu WARSAW Agnieszka Grzybczak-Stachyra Sąd Rejonowy w Warszawie Anna Janas Sąd Rejonowy w Warszawie Tomasz Szczurowski Sąd Rejonowy w Warszawie Agnieszka Zadrożna Sąd Rejonowy w Warszawie – Mokotów Ewa Talarczyk Sąd Rejonowy w Warszawie – Mokotów Cezary Dymkowski Sąd Rejonowy w Warszawie – Praga Południe Marcin Brud Sąd Rejonowy w Warszawie - Praga Północ Agnieszka Wlekły Sąd Rejonowy w Warszawie – Żoliborz Agnieszka Pisula-Mercik Urząd Miasta w Warszawie Anna Mroczek Urząd Miasta w Warszawie Ewa Jakubowska Urząd Miasta w Warszawie - Wydział Geodezji i Katastru Grzegorz Wolff Urząd Miasta w Warszawie Mariusz Kordeli Urząd Miasta w Warszawie WROCŁAW Agata Krasiczyńska-Knuter Komornik Sądowy przy Sądzie Rejonowym we Wrocławiu – Fabryczna Adrian Orliński Sąd Rejonowy we Wrocławiu – IX Wydział Gospodarczy KRS Aleksandra Nespiak Urząd Miasta we Wrocławiu Katarzyna Faruga Urząd Miasta we Wrocławiu Marzena Horak Urząd Miasta we Wrocławiu Paweł Kaniok Urząd Miasta we Wrocławiu – Zarząd Geodezji, Kartografii i Katastru Miejskiego ZIELON A GÓRA Paweł Luczek Sąd Rejonowy w Świebodzinie – VII Zamiejscowy Wydział Ksiąg Wieczystych w Sulechowie Jacek Antoszewski Sąd Rejonowy w Zielonej Górze Joanna Pieniężna Urząd Miasta w Zielonej Górze WWW.DOINGBUSINESS.ORG / POLAND