Poland Film Prod uction G uid e 2 0 0 8 - Polski Instytut Sztuki ...

Polish Law
Poland is a rapidly developing new member of the European Union
and a major recipient of foreign direct investment in Central and
Eastern Europe. Its current industrial growth rate is around 15%.
For good economic reasons and through measures taken to
encourage inward investment, Poland has benefited from large-scale
investment from Western Europe, the United States and a number
of Asian countries and elsewhere
In a 2006 report published in the Financial Times Poland ranked 5 th
among top investment destinations worldwide. Its central
geographical location, large territory and population of nearly 40
million are attracting a growing number of foreign investors. Thanks
to dynamic political and economic changes in recent years Poland
has taken a major leap forward in virtually every sphere of life –
including the media. Poland has become a popular destination for
foreign documentary film crews and feature film producers.
Business Law
The process of rapprochement between Poland and Western
Europe gained impetus in time with Poland’s political and economic
transformation, culminating in EU accession in 2004. Thanks to
modern regulations, European standards and guaranteed equal
rights for foreign businesses, non-Polish film-makers do not require
any special permits.
Foreign entrepreneurs, regardless of their country of origin, can
operate freely in the film industry in Poland without any additional
formalities resulting from their origin.
The basic legal framework is provided by the Act on Freedom of
Economic Activity of 2 July 2004 1 . Pursuant to this Act, an
1. see: Act of 2 July on Freedom of Economic Activity, Polish Official Journal (Dziennik Ustaw –
Dz.U.) 2004, no. 173, item 1807.
Poland
Guide 2008
Film Production
Polish Law
“entrepreneur” is any person, organization or non-corporate
organizational unit with legal capacity conducting economic activity
on its own, while “economic activity” is defined as professional
(permanent and professional activity, as opposed to occasional and
amateur), subordinated to the rules of profitability and profit,
repeatable and resulting in economic turnover.
Entrepreneurs from Member States of the EU and EFTA may
engage in economic activity on the same terms and conditions
as Polish entrepreneurs. Entrepreneurs from elsewhere are
restricted to the following legal forms: joint-stock company, limited
liability company, limited partnership or limited joint-stock
partnership; they can also take over or acquire shares in these
listed forms of entities.
Obligations of Entrepreneurs
Carrying on economic activity requires prior registration in the
Register of Entrepreneurs of the National Court Register (Krajowy
Rejestr Sàdowy) or in the Economic Activity Registry (Ewidencja
DziałalnoÊci Gospodaczej)
In order to perform economic activity in Poland, an entrepreneur is
obliged to:
C obtain a tax identification number (NIP) at the appropriate tax
office and for use in official business (official correspondence,
company seals etc.),
C obtain an identity number based on the type of activity (REGON)
at the Statistical Office,
C register the business with and pay contributions to the Social
Security Office (ZUS) when employing staff,
C open a bank account and use it for all business related transactions,
C file monthly returns and pay taxes (i.e. VAT, income tax, advances
on payroll tax etc.) to the local tax office,
C file financial statements and statistical reports as required by
appropriate regulations.
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