{"id":447,"date":"2019-07-02T17:48:21","date_gmt":"2019-07-02T15:48:21","guid":{"rendered":"http:\/\/pmr-restrukturyzacje.local\/pmr\/pulapki-czekajace-przy-przeksztalceniu-firmy-w-spolke\/"},"modified":"2019-07-02T17:48:21","modified_gmt":"2019-07-02T15:48:21","slug":"the-pitfalls-that-await-when-transforming-a-company-into-a-partnership","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/the-pitfalls-that-await-when-transforming-a-company-into-a-partnership\/","title":{"rendered":"Traps awaiting when converting a company into a partnership"},"content":{"rendered":"

The most popular legal form of running a business in Poland is JDG (sole proprietorship). Such a company is easy to set up, registration of the business does not cost anything, and usually there is no need to keep full accounting. However, over time, when the company begins to grow, an injection of capital may be needed. In this situation it is worth considering setting up a company and knowing<\/a>, what risks lurk for the entrepreneur. What are these risks? We advise.<\/p>\n

According to Tax Care data (Entrepreneurship Index), almost 3 million sole proprietorships were registered in Poland by the end of 2018. This strong trend continues, as from January to February of this year the number of sole proprietorships increased In Poland, on average, there are over 900 companies<\/a> daily.<\/p>\n

Although running a JDG has many advantages, it is not without its disadvantages. One of them the biggest one is the responsibility of the owner for the company's obligations with all his assets<\/a>. This can be especially risky when a company has spread its wings. In case of financial troubles, it can end loss of liquidity<\/a> financial and, consequently, bankruptcy of the owner. <\/a>However, after the transformation of the company, it is the company that is liable for its obligations, not the entrepreneur with all his assets.<\/p>\n

Forming a company also allows you to raise additional capital to run your business, which encourages business growth. Most entrepreneurs know the advantages of converting a sole trader into a company. However, few know that there are mines along the way that can be defused in advance.<\/p>\n

What should be borne in mind?<\/b>
\n1. Remember the transition period
\n2. Close the accounts
\n3. make a list of assets
\n4. report to the Tax Office that you do not pay VAT
\nRemember the VAT-7 tax return
\n6. Don't forget the VAT-R registration declaration
\n7. Remember your obligations to the Social Security
\n8. Open the accounts
\n9. take a reading of the cash register
\n10. be aware of company name issues
\n11. enjoy an extended financial year, but not for too long
\n12. in certain situations, you may be liable with your assets for the company's liabilities<\/p>\n

- When transforming a sole proprietorship into a limited liability company, there is a three-year transitional period in which, jointly and severally with the company, the entrepreneur continues to be liable for liabilities incurred before the transformation, warns Ma\u0142gorzata Anisimowicz, president of PMR Restructuring SA.<\/div>\n

A full discussion of the above topics can be found below:<\/p>\n

The material appeared in Gazeta Ma\u0142ych i \u015arednich Przedsi\u0119biorc\u00f3w:
\n<\/b>
\n1 July 2019:
\n\" 12 traps that lurk for the entrepreneur<\/a><\/div>","protected":false},"excerpt":{"rendered":"

Najpopularniejsz\u0105 forma prawna prowadzenia biznesu w Polsce to JDG (jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza). Tak\u0105 firm\u0119 jest \u0142atwo za\u0142o\u017cy\u0107, rejestracja dzia\u0142alno\u015bci nic nie kosztuje, zazwyczaj nie trzeba r\u00f3wnie\u017c prowadzi\u0107 pe\u0142nej ksi\u0119gowo\u015bci. Z biegiem czasu jednak, kiedy firma zaczyna si\u0119 rozrasta\u0107, potrzebny bywa zastrzyk kapita\u0142u. W tej sytuacji warto rozwa\u017cy\u0107 za\u0142o\u017cenie sp\u00f3\u0142ki i wiedzie\u0107, jakie ryzyka czyhaj\u0105 na przedsi\u0119biorc\u0119. Jakie to ryzyka? Podpowiadamy. Wed\u0142ug danych Tax Care (Indeks Przedsi\u0119biorczo\u015bci), w Polsce do ko\u0144ca 2018 r. zarejestrowano niemal 3 mln jednoosobowych dzia\u0142alno\u015bci gospodarczych. Ten silny trend utrzymuje si\u0119, bo od stycznia do lutego bie\u017c\u0105cego roku przybywa\u0142o w Polsce \u015brednio ponad 900 firm dziennie. Chocia\u017c prowadzenie JDG posiada mn\u00f3stwo zalet, nie jest te\u017c pozbawione wad. Jedn\u0105 z najwi\u0119kszych jest odpowiadanie ca\u0142ym maj\u0105tkiem w\u0142a\u015bciciela za zobowi\u0105zania firmy. Mo\u017ce to by\u0107 szczeg\u00f3lnie ryzykowne, kiedy przedsi\u0119biorstwo rozwin\u0119\u0142o skrzyd\u0142a. W razie k\u0142opot\u00f3w finansowych mo\u017ce si\u0119 to sko\u0144czy\u0107 utrat\u0105 p\u0142ynno\u015bci finansowej i w konsekwencji bankructwem w\u0142a\u015bciciela. Po przekszta\u0142ceniu firmy jednak, to sp\u00f3\u0142ka odpowiada za swoje zobowi\u0105zania, a nie przedsi\u0119biorca ca\u0142ym swoim maj\u0105tkiem. Za\u0142o\u017cenie sp\u00f3\u0142ki pozwala te\u017c na pozyskanie dodatkowego kapita\u0142u do prowadzenia biznesu, co sprzyja rozwojowi firmy. Wi\u0119kszo\u015b\u0107 przedsi\u0119biorc\u00f3w zna zalety przekszta\u0142cenia jednoosobowej dzia\u0142alno\u015bci w sp\u00f3\u0142k\u0119. Ma\u0142o kto jednak wie, \u017ce na tej drodze s\u0105 miny, kt\u00f3re mo\u017cna zawczasu rozbroi\u0107. O czym nale\u017cy pami\u0119ta\u0107? 1. Pami\u0119taj o okresie przej\u015bciowym 2. Zamknij ksi\u0119gi rachunkowe 3. Zr\u00f3b wykaz sk\u0142adnik\u00f3w maj\u0105tku 4. Zg\u0142o\u015b do US, \u017ce nie p\u0142acisz VAT 5. Pami\u0119taj o deklaracji podatkowej VAT-7 6. Nie zapomnij o zg\u0142oszeniu rejestracyjnym VAT-R 7. Pami\u0119taj o obowi\u0105zkach wobec ZUS 8. Otw\u00f3rz ksi\u0119gi rachunkowe 9. Zr\u00f3b odczyt kasy fiskalnej 10. Pami\u0119taj o kwestiach zwi\u0105zanych z nazw\u0105 firmy 11. Ciesz si\u0119 przed\u0142u\u017conym rokiem obrotowym, ale nie za d\u0142ugo 12. W\u00a0niekt\u00f3rych sytuacjach, mo\u017cesz odpowiada\u0107 swoim maj\u0105tkiem za zobowi\u0105zania sp\u00f3\u0142ki – Przy przekszta\u0142ceniu jednoosobowej dzia\u0142alno\u015bci gospodarczej w sp\u00f3\u0142k\u0119 z ograniczon\u0105 odpowiedzialno\u015bci\u0105 obowi\u0105zuje trzyletni okres przej\u015bciowy, w kt\u00f3rym solidarnie ze sp\u00f3\u0142k\u0105 przedsi\u0119biorca nadal ponosi odpowiedzialno\u015b\u0107 za zobowi\u0105zania powsta\u0142e przed przekszta\u0142ceniem – przestrzega Ma\u0142gorzata Anisimowicz, prezes PMR Restrukturyzacje SA. Pe\u0142ne om\u00f3wienie powy\u017cszych temat\u00f3w znajd\u0105 Pa\u0144stwo poni\u017cej: Materia\u0142 ukaza\u0142 si\u0119 w Gazecie Ma\u0142ych i \u015arednich Przedsi\u0119biorc\u00f3w: dnia 1 lipca 2019: \u00bb 12 pu\u0142apek, kt\u00f3re czyhaj\u0105 na przedsi\u0119biorc\u0119<\/p>","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[30],"class_list":["post-447","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":30,"user_id":12,"is_guest":0,"slug":"teampmr-restructuring-pl","display_name":"Zesp\u00f3\u0142 PMR","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/10\/logo2-e1729926426335.png"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=447"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/447\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=447"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}