Important information for entrepreneurs conducting a sole proprietorship based on an entry in CEiDG. Such persons who do not have a PESEL number entered in CEiDG, after 19.05.2018, may be removed from the register ex officio! This is mainly about companies established before 2012, which have not updated their data since then. This is because PESEL was not required for business registration before 2012.
The source of this situation is the provisions of the Law on Freedom of Economic Activity and Certain Other Laws, more specifically, its Article 61. According to this period, "After the deadline (...) the Central Register and Information on Economic Activity deletes the entrepreneur whose entry does not contain the PESEL number.". The deadline quoted there is 19.05.2018. The provision is categorical and gives no room for a different interpretation.
The consequences associated with deletion from CEiDG (even unknowingly) can be disastrous for the entrepreneur himself as well as his contractors - especially in terms of tax settlements, especially VAT. Therefore, one cannot afford to make a mistake.
How to check if you have a PESEL in the CEiDG database?
- By contacting either the Tax Office or the Department of Business Registration,
- By logging into ePuap (https://prod.ceidg.gov.pl/ceidg/ - "My entry" tab, where the PESEL should be at the bottom of the page).
In view of the situation, we suggest all entrepreneurs conducting sole proprietorships - to check whether they have a PESEL entry in CEiDG. For entrepreneurs who have business relations with such persons, we suggest special attention until the end of the year to monitor the entry of these entities in CEiDG and whether they have active VAT taxpayer status. I have already described the consequences associated with its loss in another article in the Reading Room in the past: https://jns.legal/nie-rozliczysz-vat-u-od-faktury-wykreslonego-kontrahenta/.
