{"id":1336,"date":"2023-04-13T13:28:38","date_gmt":"2023-04-13T11:28:38","guid":{"rendered":"https:\/\/openprofit.pl\/?p=1336"},"modified":"2026-03-17T11:45:38","modified_gmt":"2026-03-17T10:45:38","slug":"jednoosobowa-dzialalnosc-gospodarcza-a-spolka-z-o-o","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/jednoosobowa-dzialalnosc-gospodarcza-a-spolka-z-o-o\/","title":{"rendered":"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza a sp\u00f3\u0142ka z o.o. \u2013 r\u00f3\u017cnice, zalety i korzy\u015bci"},"content":{"rendered":"\n<p class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza jest najcz\u0119\u015bciej wybieran\u0105 form\u0105 prowadzenia firmy \u2013 co wynika zw\u0142aszcza z \u0142atwo\u015bci i bezkosztowo\u015bci jej rejestracji, a dalej z uproszczonej ksi\u0119gowo\u015bci. Drug\u0105 popularn\u0105 postaci\u0105 dzia\u0142alno\u015bci jest sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 tu g\u0142\u00f3wnie ze wzgl\u0119du na znacznie wi\u0119ksze bezpiecze\u0144stwo finansowe. Co wybra\u0107? JDG a sp. z o.o. \u2013 wyja\u015bniamy, co je dzieli i jakie daj\u0105 korzy\u015bci przedsi\u0119biorcy.<\/strong><\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">JDG a sp. z o.o.<strong> <\/strong>\u2013<strong> <\/strong>jak\u0105 wybra\u0107 form\u0119 prowadzenia dzia\u0142alno\u015bci?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza lub sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 planuj\u0105cy w\u0142asny biznes najcz\u0119\u015bciej bior\u0105 pod uwag\u0119 tylko dwie formy prowadzenia firmy. A mimo \u017ce wyb\u00f3r jest do\u015b\u0107 ograniczony, nie\u0142atwo podj\u0105\u0107 t\u0119 decyzj\u0119 ze wzgl\u0119du na fakt, \u017ce obie mo\u017cliwo\u015bci maj\u0105 swoje zalety (i daj\u0105 liczne korzy\u015bci), lecz \u017cadna z nich nie jest doskona\u0142a.<strong> Warto wi\u0119c skorzysta\u0107 z pomocy specjalist\u00f3w \u2013 np. biura rachunkowego <\/strong>lub doradcy podatkowego<strong> <\/strong>i prawnego, kt\u00f3rzy po poznaniu specyfiki planowanej dzia\u0142alno\u015bci, oczekiwanych przychod\u00f3w i ponoszonych koszt\u00f3w oraz skali obrotu finansowego doradz\u0105 w wyborze, a kolejno pomog\u0105 zarejestrowa\u0107 firm\u0119.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Decyzj\u0119 nale\u017cy podj\u0105\u0107 indywidualnie, bior\u0105c pod uwag\u0119 przede wszystkim:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-f786d3\">\n<li class=\" eplus-wrapper\">to, czy b\u0119dziemy prowadzi\u0107 dzia\u0142alno\u015b\u0107 samodzielnie, czy ze wsp\u00f3lnikami,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">odpowiedzialno\u015b\u0107 za zobowi\u0105zania finansowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">opodatkowanie i rodzaj ksi\u0119gowo\u015bci,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">minimalny kapita\u0142 potrzebny do za\u0142o\u017cenia firmy,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">formy reprezentacji \u2013 czyli to, kto mo\u017ce reprezentowa\u0107 przedsi\u0119biorc\u0119 m.in. w sprawach urz\u0119dowych,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">miejsca, w kt\u00f3rym rejestrujemy firm\u0119 i za\u0142atwiamy zwi\u0105zane z ni\u0105 sprawy.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">JDG wyr\u00f3\u017cnia szybkie, proste,<strong> bezkosztowe rozpocz\u0119cie dzia\u0142alno\u015bci i o wiele mniej formalno\u015bci i obowi\u0105zk\u00f3w do spe\u0142nienia. Z kolei sp\u00f3\u0142ka z o.o. daje wi\u0119ksze poczucie bezpiecze\u0144stwa<\/strong>: silnie ogranicza odpowiedzialno\u015b\u0107 finansow\u0105 przedsi\u0119biorcy \u2013 ryzyko, \u017ce straci sw\u00f3j maj\u0105tek, gdy co\u015b p\u00f3jdzie nie tak. W praktyce r\u00f3\u017cnic mi\u0119dzy obiema tymi formami prowadzenia dzia\u0142alno\u015bci gospodarczej, zalet czy korzy\u015bci, ale te\u017c wad i zagro\u017ce\u0144 po obu stronach jest wi\u0119cej, dlatego przygotowali\u015bmy ich por\u00f3wnanie pod k\u0105tem najistotniejszych aspekt\u00f3w.<\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Za\u0142o\u017cenie i rejestracja firmy \u2013 jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza a sp\u00f3\u0142ka z o.o.<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Za\u0142o\u017cenie jednoosobowej dzia\u0142alno\u015bci gospodarczej jest znacznie szybsze, \u0142atwiejsze i bezkosztowe: mo\u017cemy to zrobi\u0107 jednego dnia i drugiego wystartowa\u0107 z biznesem. Nie wymaga to dope\u0142nienia wielu formalno\u015bci. <strong>JDG mo\u017ce zarejestrowa\u0107 wy\u0142\u0105cznie jedna osoba fizyczna, a sp\u00f3\u0142k\u0119 minimum jeden za\u0142o\u017cyciel \u2013 i mo\u017ce ich by\u0107 wielu<\/strong>, a ponadto dopuszcza si\u0119 nie tylko osoby fizyczne, ale tak\u017ce osoby prawne oraz jednostki organizacyjne maj\u0105ce zdolno\u015b\u0107 prawn\u0105. Jak wygl\u0105da rejestracja?<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-a52ab4\">\n<li class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza<\/strong>. \u017beby rozpocz\u0105\u0107 jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105, wystarczy bezp\u0142atnie zarejestrowa\u0107 si\u0119 w CEIDG \u2013 co mo\u017cna zrobi\u0107 online. Z trudniejszych aspekt\u00f3w pozostaje poda\u0107 <strong>we wniosku CEIDG-1 kody PKD oraz wybra\u0107 form\u0119 opodatkowania<\/strong>. Zg\u0142oszenie do ZUS-u z\u0142o\u017cymy razem<strong> <\/strong>z wnioskiem. W dokumencie nale\u017cy tak\u017ce wskaza\u0107 adres przechowywania dokumentacji ksi\u0119gowej, czyli podpisa\u0107 wcze\u015bniej umow\u0119 na prowadzenie ksi\u0119gowo\u015bci, je\u015bli nie b\u0119dziemy robi\u0107 tego samodzielnie. Wpis do CEIDG jest r\u00f3wnoznaczny z wnioskiem o nadanie NIP czy REGON.<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 do za\u0142o\u017cenia firmy jest ju\u017c niezb\u0119dne przygotowanie umowy sp\u00f3\u0142ki<\/strong> w formie aktu notarialnego (w przypadku sp\u00f3\u0142ki zak\u0142adanej przez jedn\u0105 osob\u0119 jest to akt za\u0142o\u017cycielski) lub w systemie S24 przez internet (je\u015bli kapita\u0142 zak\u0142adowy ma form\u0119 pieni\u0119\u017cn\u0105). A podstaw\u0105 istnienia sp\u00f3\u0142ki jest wpisanie do Krajowego Rejestru S\u0105dowego: to w zale\u017cno\u015bci od formy rejestracji (notarialnie czy online) kosztuje 500 lub 250 z\u0142 i 100 z\u0142 za wpis w Monitorze S\u0105dowym i Gospodarczym (+ ewentualne koszty notarialne i zwi\u0105zane z opracowaniem umowy piecz\u0119tuj\u0105cej za\u0142o\u017cenie sp\u00f3\u0142ki).<\/li>\n<\/ul>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Wk\u0142ad finansowy i wst\u0119pne koszty \u2013 JDG a sp\u00f3\u0142ka z o.o.<\/h2>\n\n\n\n<p class=\" eplus-wrapper\"><strong>Za\u0142o\u017cenie jednoosobowej dzia\u0142alno\u015bci gospodarczej nie wymaga \u017cadnego wk\u0142adu w\u0142asnego. Minimalny kapita\u0142 zak\u0142adowy sp\u00f3\u0142ki to 5 000 z\u0142<\/strong>. Wk\u0142ady na kapita\u0142 ponosz\u0105 wszyscy wsp\u00f3lnicy sp\u00f3\u0142ki z o.o. \u2013 natomiast mog\u0105 mie\u0107 one form\u0119 nie tylko pieni\u0119\u017cn\u0105, ale r\u00f3wnie\u017c rzeczow\u0105 (np. maszyny i sprz\u0119t do firmy). Wysoko\u015b\u0107 kapita\u0142u zak\u0142adowego, a tak\u017ce liczb\u0119 oraz warto\u015b\u0107 nominaln\u0105 udzia\u0142\u00f3w obj\u0119tych przez poszczeg\u00f3lnych wsp\u00f3lnik\u00f3w nale\u017cy wskaza\u0107 w umowie sp\u00f3\u0142ki. Ponadto poza kosztem rejestracji sp\u00f3\u0142ki z o.o. w Krajowym Rejestrze S\u0105dowym oraz og\u0142oszenia w Monitorze S\u0105dowym i Gospodarczym uiszcza si\u0119 podatek od czynno\u015bci cywilnoprawnych, kt\u00f3ry wynosi 0,5% kapita\u0142u zak\u0142adowego.<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Reprezentacja firmy, oficjalne organy, decyzje \u2013 sp\u00f3\u0142ka z o.o. czy jednoosobowa dzia\u0142alno\u015b\u0107?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Za\u0142o\u017cenie jednoosobowej dzia\u0142alno\u015bci gospodarczej nie wi\u0105\u017ce si\u0119 te\u017c z konieczno\u015bci\u0105 powo\u0142ania oficjalnych organ\u00f3w firmy. Wszystkie czynno\u015bci faktyczne i prawne nale\u017c\u0105 do obowi\u0105zk\u00f3w w\u0142a\u015bciciela firmy oraz osoby wykonuj\u0105cej dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w jednym. Natomiast zak\u0142adaj\u0105c <strong>sp\u00f3\u0142k\u0119 z o.o., nale\u017cy ju\u017c powo\u0142a\u0107 zgromadzenie wsp\u00f3lnik\u00f3w i zarz\u0105d sp\u00f3\u0142ki <\/strong>oraz je\u017celi kapita\u0142 zak\u0142adowy przekracza 500 000 z\u0142, a wsp\u00f3lnik\u00f3w jest wi\u0119cej ni\u017c 25, to r\u00f3wnie\u017c rad\u0119 nadzorcz\u0105 i (lub) komisj\u0119 rewizyjn\u0105.&nbsp;<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Sp\u00f3\u0142ka z o.o. ma osobowo\u015b\u0107 prawn\u0105 (a zatem jest pe\u0142noprawnym podmiotem praw i obowi\u0105zk\u00f3w, niezale\u017cnym od jej wsp\u00f3lnik\u00f3w) \u2013 mo\u017ce zatem wykonywa\u0107 we w\u0142asnym imieniu wszystkie czynno\u015bci prawne, zar\u00f3wno s\u0105dowe, jak i pozas\u0105dowe. <strong>Organem wykonawczym i reprezentacyjnym sp\u00f3\u0142ki z o.o. jest zarz\u0105d \u2013 powo\u0142ywany uchwa\u0142\u0105 wsp\u00f3lnik\u00f3w<\/strong> (mo\u017ce sk\u0142ada\u0107 si\u0119 ze wsp\u00f3lnik\u00f3w, ale r\u00f3wnie\u017c os\u00f3b trzecich). Je\u017celi zarz\u0105d jest wieloosobowy, to reprezentacja sp\u00f3\u0142ki opiera si\u0119 na wsp\u00f3\u0142dzia\u0142aniu dw\u00f3ch cz\u0142onk\u00f3w zarz\u0105du lub cz\u0142onka zarz\u0105du i prokurenta. Zarz\u0105d i w\u0142a\u015bciciel sp\u00f3\u0142ki mo\u017ce tak\u017ce do za\u0142atwiania niekt\u00f3rych spraw powo\u0142a\u0107 pe\u0142nomocnika.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Zar\u00f3wno <strong>zgromadzenie wsp\u00f3lnik\u00f3w, jak i zarz\u0105d mog\u0105<\/strong> <strong>by\u0107 jednoosobowe<\/strong> w sytuacji, gdy sp\u00f3\u0142ka ma tylko jednego wsp\u00f3lnika \u2013 w zarz\u0105dzie mo\u017ce zasiada\u0107 sam wsp\u00f3lnik, ale tak\u017ce osoba trzecia. Cho\u0107 prawo do reprezentacji sp\u00f3\u0142ki nie przys\u0142uguje bezpo\u015brednio jej wsp\u00f3lnikom, to mog\u0105 oni jednak wyst\u0119powa\u0107 osobi\u015bcie w jej imieniu na podstawie udzielonego im przez zarz\u0105d sp\u00f3\u0142ki z o.o. pe\u0142nomocnictwa lub prokury. Spos\u00f3b reprezentacji sp\u00f3\u0142ki przez zarz\u0105d mo\u017ce te\u017c okre\u015bla\u0107 sama umowa.&nbsp;<\/p>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Odpowiedzialno\u015b\u0107 finansowa \u2013 sp\u00f3\u0142ka z o.o. czy jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza?<\/h2>\n\n\n\n<p class=\" eplus-wrapper\">Na tym polu <strong>bezsprzecznie wi\u0119ksze poczucie bezpiecze\u0144stwa daje<\/strong> <strong>sp\u00f3\u0142ka <\/strong>\u2013 i ta ograniczona odpowiedzialno\u015b\u0107 wsp\u00f3lnik\u00f3w jest cz\u0119sto jedn\u0105 z g\u0142\u00f3wnych przyczyn wyboru tej formy prowadzenia dzia\u0142alno\u015bci zamiast JDG, a szczeg\u00f3lnie w przypadku biznes\u00f3w ryzykownych b\u0105d\u017a polegaj\u0105cych na du\u017cym obrocie pieni\u0119\u017cnym. Mimo to ta odpowiedzialno\u015b\u0107 finansowa nie znika zupe\u0142nie. Jak to wygl\u0105da w praktyce?<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-652138\">\n<li class=\" eplus-wrapper\">Prowadz\u0105cy<strong> jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 za zobowi\u0105zania firmy odpowiada ca\u0142ym swoim maj\u0105tkiem<\/strong> \u2013 mo\u017ce natomiast z czasem przekszta\u0142ci\u0107 JDG w sp\u00f3\u0142k\u0119 z o.o., aby t\u0119 swoj\u0105 odpowiedzialno\u015b\u0107 ograniczy\u0107.<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Odpowiedzialno\u015b\u0107 wsp\u00f3lnika sp\u00f3\u0142ki jest ograniczona do wysoko\u015bci kapita\u0142u zak\u0142adowego<\/strong> (wniesionego wk\u0142adu). Wierzyciele maj\u0105 wi\u0119c prawo domaga\u0107 si\u0119 uregulowania zobowi\u0105za\u0144 wy\u0142\u0105cznie z maj\u0105tku sp\u00f3\u0142ki. Natomiast je\u015bli taka egzekucja jest bezskuteczna (maj\u0105tek jest za ma\u0142y), wierzyciel mo\u017ce dochodzi\u0107 zaspokojenia \u015bwiadcze\u0144 z maj\u0105tk\u00f3w osobistych zarz\u0105du sp\u00f3\u0142ki.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\"><strong>Cz\u0142onkowie zarz\u0105du sp\u00f3\u0142ki odpowiadaj\u0105 za jej zobowi\u0105zania solidarnie<\/strong> \u2013 czyli nie jest tak, \u017ce ich maj\u0105tki osobiste s\u0105 w pe\u0142ni bezpieczne. T\u0119 odpowiedzialno\u015b\u0107 mo\u017cna jednak w pewnych sytuacjach ograniczy\u0107, lecz cz\u0142onkowie zarz\u0105du sp\u00f3\u0142ki z o.o. musz\u0105 wykaza\u0107 zaistnienie co najmniej jednej przes\u0142anki z trzech poni\u017cszych:<\/p>\n\n\n<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-04a8f1\">\n<li class=\" eplus-wrapper\">we w\u0142a\u015bciwym czasie zg\u0142oszono wniosek o upad\u0142o\u015b\u0107 lub likwidacj\u0119 sp\u00f3\u0142ki b\u0105d\u017a rozpocz\u0119to post\u0119powanie uk\u0142adowe,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">nie z\u0142o\u017cono stosownego wniosku, ale nie ma w tym winy cz\u0142onk\u00f3w zarz\u0105du,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">niez\u0142o\u017cenie wniosku w stosownym czasie nie wyrz\u0105dzi\u0142o szkody dla wierzycieli.<\/li>\n<\/ol>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Podatki i sk\u0142adki ZUS \u2013 jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza czy sp\u00f3\u0142ka z o.o.?<\/h2>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-fcdab2\">\n<li class=\" eplus-wrapper\"><strong>Prowadz\u0105cy JDG odprowadza podatek dochodowy (w zale\u017cno\u015bci od wybranej formy opodatkowania) i sk\u0142adki ZUS<\/strong> \u2013 podatek na zasadach og\u00f3lnych wynosi 12 lub 32%, a wed\u0142ug stawki liniowej 19% od dochodu (a wi\u0119c przychodu pomniejszonego o koszty jego uzyskania). Trzecia forma to rycza\u0142t od przychod\u00f3w ewidencjonowanych (3-17% od przychodu, nie przedstawia si\u0119 KUP). Przedsi\u0119biorca mo\u017ce skorzysta\u0107 z ulg ZUS \u2013 przez p\u00f3\u0142 roku nie p\u0142aci\u0107 sk\u0142adek na ubezpieczenia spo\u0142eczne, a przez kolejne 24 miesi\u0105ce p\u0142aci\u0107 sk\u0142adki preferencyjne oraz skorzysta\u0107 z tzw. ma\u0142ego ZUS-u + (sk\u0142adki proporcjonalne do dochodu).<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Sp\u00f3\u0142ka jest opodatkowana niejako podw\u00f3jnie. Cz\u0142onkowie zarz\u0105du nie zawsze p\u0142ac\u0105 sk\u0142adki ZUS<\/strong>. Najpierw przych\u00f3d sp\u00f3\u0142ki opodatkowany jest na poziomie sp\u00f3\u0142ki (CIT 19% lub 9%: dla rozpoczynaj\u0105cych dzia\u0142alno\u015b\u0107 czy przy nieprzekroczeniu 2 milion\u00f3w euro przychodu w danym roku), a nast\u0119pnie (na poziomie wsp\u00f3lnik\u00f3w) opodatkowaniu podlega jeszcze dywidenda (zwykle PIT\/CIT 19%). Je\u017celi sp\u00f3\u0142ka ma wi\u0119cej ni\u017c jednego wsp\u00f3lnika, cz\u0142onek zarz\u0105du nie musi op\u0142aca\u0107 sk\u0142adek ZUS. Natomiast wsp\u00f3lnik jednoosobowej sp\u00f3\u0142ki jest zobowi\u0105zany odprowadza\u0107 sk\u0142adki ZUS i nie przewiduje si\u0119 tu \u017cadnych ulg.<\/li>\n<\/ul>\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">Obowi\u0105zek ksi\u0119gowo\u015bci \u2013 sp\u00f3\u0142ka czy jednoosobowa dzia\u0142alno\u015b\u0107?<\/h2>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-233f26\">\n<li class=\" eplus-wrapper\"><strong>JDG mo\u017ce prowadzi\u0107 uproszczon\u0105 ksi\u0119gowo\u015b\u0107<\/strong>. W zale\u017cno\u015bci od formy opodatkowania jest to ksi\u0119ga przychod\u00f3w i rozchod\u00f3w lub ksi\u0119ga przychod\u00f3w (rycza\u0142t). W KPiR przedsi\u0119biorca ksi\u0119guje faktury sprzeda\u017cy i zakupu \u2013 koszty uzyskania przychodu. Mo\u017ce to robi\u0107 samodzielnie albo zleci\u0107 ksi\u0119gowo\u015b\u0107 biuru rachunkowemu \u2013 tak\u017ce online, tak jak w przypadku naszej firmy Open Profit. W\u00f3wczas ca\u0142y ten obowi\u0105zek (i odpowiedzialno\u015b\u0107) spoczywa na nas: wysy\u0142amy naszym Klientom informacje o wysoko\u015bciach i terminach zaliczek czy wp\u0142at do urz\u0119du skarbowego i ZUS. Wystarczy co miesi\u0105c zrobi\u0107 kilka przelew\u00f3w.<\/li>\n\n\n\n<li class=\" eplus-wrapper\"><strong>Sp\u00f3\u0142ka z o.o. jest zobowi\u0105zana prowadzi\u0107 ksi\u0119gi rachunkowe<\/strong>. Pe\u0142na ksi\u0119gowo\u015b\u0107 jest wymagana dla wszystkich sp\u00f3\u0142ek z o.o. w tym jednoosobowych (dla prowadz\u0105cych JDG tak\u017ce, ale dopiero po przekroczeniu 2 milion\u00f3w euro przychodu). Musi j\u0105 prowadzi\u0107 biuro rachunkowe, a jest to us\u0142uga ju\u017c znacznie bardziej z\u0142o\u017cona ni\u017c KPiR, a wi\u0119c te\u017c sporo dro\u017csza. Ponadto dochodzi jeszcze obowi\u0105zek sk\u0142adania corocznego sprawozdania finansowego. Jednak r\u00f3wnie\u017c i w tym przypadku mo\u017cna zdecydowa\u0107 si\u0119 na ksi\u0119gowo\u015b\u0107 online, czyli wygodn\u0105 zdaln\u0105 wsp\u00f3\u0142prac\u0119 z profesjonalnym biurem rachunkowym.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Podsumowuj\u0105c: dzia\u0142alno\u015b\u0107 jednoosobowa czy sp\u00f3\u0142ka z o.o.? Na korzy\u015b\u0107 tej pierwszej formy przemawia \u0142atwa rejestracja, minimum formalno\u015bci, brak lokowania kapita\u0142u, uproszczona tania ksi\u0119gowo\u015b\u0107, ulgi w zakresie sk\u0142adek ZUS i ni\u017csze podatki. Sp\u00f3\u0142ka z o.o. zwykle okazuje si\u0119 dro\u017csza w prowadzeniu, jednak wy\u017csze koszty rekompensuje ograniczenie odpowiedzialno\u015bci finansowej \u2013 a to na d\u0142u\u017csz\u0105 met\u0119 mo\u017ce by\u0107 znacznie bardziej op\u0142acalne. <strong>Ch\u0119tnie indywidualnie doradzimy: zapraszamy do Open Profit.<\/strong><\/p>\n\n\n\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n\n\n\t<a href=\"https:\/\/openprofit.pl\/kontakt\/\" target=\"\" class=\"relative button flex gap-18  blog-contact-button\">\n\t\t\t\t<p class=\"relative\">Skontaktuj si\u0119 z nami!<\/p>\n\n\t\t\t<\/a>\n\n\n\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane pytania o JDG i sp\u00f3\u0142k\u0119 z o.o.<\/h2>\n\n\n<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-95d02c\">\n<li class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 czy sp\u00f3\u0142ka \u2013 jak jest \u0142atwiej?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Zdecydowanie \u0142atwiejsz\u0105 form\u0105 prowadzenia dzia\u0142alno\u015bci gospodarczej, ju\u017c od samej rejestracji firmy, jest JDG \u2013 nie wymaga wk\u0142adu w\u0142asnego, jej za\u0142o\u017cenie polega tylko na wype\u0142nieniu wniosku CEIDG, a przedsi\u0119biorca ma prawo korzysta\u0107 z uproszczonej ksi\u0119gowo\u015bci i ulg ZUS.<\/p>\n\n\n<ol start=\"2\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-4ab067\">\n<li class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza a sp\u00f3\u0142ka cywilna \u2013 kto mo\u017ce je za\u0142o\u017cy\u0107?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 mo\u017ce za\u0142o\u017cy\u0107 wy\u0142\u0105cznie jedna osoba fizyczna, natomiast sp\u00f3\u0142k\u0119 cywiln\u0105 musz\u0105 za\u0142o\u017cy\u0107 co najmniej dwie osoby fizyczne b\u0105d\u017a osoby prawne lub jednostki organizacyjne maj\u0105ce zdolno\u015b\u0107 prawn\u0105.<\/p>\n\n\n<ol start=\"3\" class=\" wp-block-list eplus-wrapper eplus-styles-uid-065bdf\">\n<li class=\" eplus-wrapper\"><strong>JDG czy sp\u00f3\u0142ka z o.o. \u2013 jaka jest r\u00f3\u017cnica w odpowiedzialno\u015bci finansowej?<\/strong><\/li>\n<\/ol>\n\n\n<p class=\" eplus-wrapper\">Prowadz\u0105cy JDG odpowiada za zobowi\u0105zania firmy ca\u0142ym swoim maj\u0105tkiem (nie ma tu rozdzia\u0142u na maj\u0105tek firmy i maj\u0105tek prywatny przedsi\u0119biorcy). W sp\u00f3\u0142ce z o.o. ta odpowiedzialno\u015b\u0107 wsp\u00f3lnika ogranicza si\u0119 do wysoko\u015bci wk\u0142adu w\u0142asnego (ca\u0142o\u015bci lub cz\u0119\u015bci kapita\u0142u). Zobowi\u0105zania sp\u00f3\u0142ki pokrywa si\u0119 maj\u0105tkiem sp\u00f3\u0142ki.<\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"Jednoosobowa dzia\u0142alno\u015b\u0107 czy sp\u00f3\u0142ka \u2013 jak jest \u0142atwiej?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Zdecydowanie \u0142atwiejsz\u0105 form\u0105 prowadzenia dzia\u0142alno\u015bci gospodarczej, ju\u017c od samej rejestracji firmy, jest JDG \u2013 nie wymaga wk\u0142adu w\u0142asnego, jej za\u0142o\u017cenie polega tylko na wype\u0142nieniu wniosku CEIDG, a przedsi\u0119biorca ma prawo korzysta\u0107 z uproszczonej ksi\u0119gowo\u015bci i ulg ZUS.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza a sp\u00f3\u0142ka cywilna \u2013 kto mo\u017ce je za\u0142o\u017cy\u0107?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 mo\u017ce za\u0142o\u017cy\u0107 wy\u0142\u0105cznie jedna osoba fizyczna, natomiast sp\u00f3\u0142k\u0119 cywiln\u0105 musz\u0105 za\u0142o\u017cy\u0107 co najmniej dwie osoby fizyczne b\u0105d\u017a osoby prawne lub jednostki organizacyjne maj\u0105ce zdolno\u015b\u0107 prawn\u0105.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"JDG czy sp\u00f3\u0142ka z o.o. \u2013 jaka jest r\u00f3\u017cnica w odpowiedzialno\u015bci finansowej?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"Prowadz\u0105cy JDG odpowiada za zobowi\u0105zania firmy ca\u0142ym swoim maj\u0105tkiem (nie ma tu rozdzia\u0142u na maj\u0105tek firmy i maj\u0105tek prywatny przedsi\u0119biorcy). W sp\u00f3\u0142ce z o.o. ta odpowiedzialno\u015b\u0107 wsp\u00f3lnika ogranicza si\u0119 do wysoko\u015bci wk\u0142adu w\u0142asnego (ca\u0142o\u015bci lub cz\u0119\u015bci kapita\u0142u). Zobowi\u0105zania sp\u00f3\u0142ki pokrywa si\u0119 maj\u0105tkiem sp\u00f3\u0142ki.\"\n    }\n  }]\n}\n<\/script>\n","protected":false},"excerpt":"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza jest najcz\u0119\u015bciej wybieran\u0105 form\u0105 prowadzenia firmy \u2013 co wynika zw\u0142aszcza z \u0142atwo\u015bci i bezkosztowo\u015bci jej rejestracji, a dalej z uproszczonej ksi\u0119gowo\u015bci. Drug\u0105 popularn\u0105 postaci\u0105 dzia\u0142alno\u015bci jest sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 tu g\u0142\u00f3wnie ze wzgl\u0119du na znacznie wi\u0119ksze bezpiecze\u0144stwo finansowe. Co wybra\u0107? JDG a sp. z o.o. \u2013 wyja\u015bniamy, co je dzieli [&hellip;]","author":15,"featured_media":1643,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[159],"tags":[],"class_list":["post-1336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prowadzenie-dzialalnosci-gospodarczej"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza a sp\u00f3\u0142ka z o.o. | Open Profit<\/title>\n<meta name=\"description\" content=\"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza czy sp\u00f3\u0142ka z o.o.? \u27a4 Kt\u00f3ra forma prowadzenia biznesu jest lepsza dla Twoich potrzeb? \u2b50 Open Profit\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/openprofit.pl\/aktualnosci\/jednoosobowa-dzialalnosc-gospodarcza-a-spolka-z-o-o\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza a sp\u00f3\u0142ka z o.o. | Open Profit\" \/>\n<meta property=\"og:description\" content=\"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza czy sp\u00f3\u0142ka z o.o.? \u27a4 Kt\u00f3ra forma prowadzenia biznesu jest lepsza dla Twoich potrzeb? \u2b50 Open Profit\" \/>\n<meta property=\"og:url\" content=\"https:\/\/openprofit.pl\/aktualnosci\/jednoosobowa-dzialalnosc-gospodarcza-a-spolka-z-o-o\/\" \/>\n<meta property=\"og:site_name\" content=\"openprofit.pl\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-13T11:28:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-17T10:45:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/04\/jednoosobowa-dzialalnosc-gospodarcza-a-spolka.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Aleksandra Patryka\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aleksandra Patryka\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza a sp\u00f3\u0142ka z o.o. | Open Profit","description":"Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza czy sp\u00f3\u0142ka z o.o.? 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Drug\u0105 popularn\u0105 postaci\u0105 dzia\u0142alno\u015bci jest sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 tu g\u0142\u00f3wnie ze wzgl\u0119du na znacznie wi\u0119ksze bezpiecze\u0144stwo finansowe. Co wybra\u0107? JDG a sp. z o.o. \u2013 wyja\u015bniamy, co je dzieli i jakie daj\u0105 korzy\u015bci przedsi\u0119biorcy.<\/strong><\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza jest najcz\u0119\u015bciej wybieran\u0105 form\u0105 prowadzenia firmy \u2013 co wynika zw\u0142aszcza z \u0142atwo\u015bci i bezkosztowo\u015bci jej rejestracji, a dalej z uproszczonej ksi\u0119gowo\u015bci. Drug\u0105 popularn\u0105 postaci\u0105 dzia\u0142alno\u015bci jest sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 tu g\u0142\u00f3wnie ze wzgl\u0119du na znacznie wi\u0119ksze bezpiecze\u0144stwo finansowe. Co wybra\u0107? JDG a sp. z o.o. \u2013 wyja\u015bniamy, co je dzieli i jakie daj\u0105 korzy\u015bci przedsi\u0119biorcy.<\/strong><\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-e29VR4","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">JDG a sp. z o.o.<strong> <\/strong>\u2013<strong> <\/strong>jak\u0105 wybra\u0107 form\u0119 prowadzenia dzia\u0142alno\u015bci?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">JDG a sp. z o.o.<strong> <\/strong>\u2013<strong> <\/strong>jak\u0105 wybra\u0107 form\u0119 prowadzenia dzia\u0142alno\u015bci?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-t3l2Ql","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza lub sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 planuj\u0105cy w\u0142asny biznes najcz\u0119\u015bciej bior\u0105 pod uwag\u0119 tylko dwie formy prowadzenia firmy. A mimo \u017ce wyb\u00f3r jest do\u015b\u0107 ograniczony, nie\u0142atwo podj\u0105\u0107 t\u0119 decyzj\u0119 ze wzgl\u0119du na fakt, \u017ce obie mo\u017cliwo\u015bci maj\u0105 swoje zalety (i daj\u0105 liczne korzy\u015bci), lecz \u017cadna z nich nie jest doskona\u0142a.<strong> Warto wi\u0119c skorzysta\u0107 z pomocy specjalist\u00f3w \u2013 np. biura rachunkowego <\/strong>lub doradcy podatkowego<strong> <\/strong>i prawnego, kt\u00f3rzy po poznaniu specyfiki planowanej dzia\u0142alno\u015bci, oczekiwanych przychod\u00f3w i ponoszonych koszt\u00f3w oraz skali obrotu finansowego doradz\u0105 w wyborze, a kolejno pomog\u0105 zarejestrowa\u0107 firm\u0119.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza lub sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 planuj\u0105cy w\u0142asny biznes najcz\u0119\u015bciej bior\u0105 pod uwag\u0119 tylko dwie formy prowadzenia firmy. A mimo \u017ce wyb\u00f3r jest do\u015b\u0107 ograniczony, nie\u0142atwo podj\u0105\u0107 t\u0119 decyzj\u0119 ze wzgl\u0119du na fakt, \u017ce obie mo\u017cliwo\u015bci maj\u0105 swoje zalety (i daj\u0105 liczne korzy\u015bci), lecz \u017cadna z nich nie jest doskona\u0142a.<strong> Warto wi\u0119c skorzysta\u0107 z pomocy specjalist\u00f3w \u2013 np. biura rachunkowego <\/strong>lub doradcy podatkowego<strong> <\/strong>i prawnego, kt\u00f3rzy po poznaniu specyfiki planowanej dzia\u0142alno\u015bci, oczekiwanych przychod\u00f3w i ponoszonych koszt\u00f3w oraz skali obrotu finansowego doradz\u0105 w wyborze, a kolejno pomog\u0105 zarejestrowa\u0107 firm\u0119.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-R22E6h","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Decyzj\u0119 nale\u017cy podj\u0105\u0107 indywidualnie, bior\u0105c pod uwag\u0119 przede wszystkim:<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Decyzj\u0119 nale\u017cy podj\u0105\u0107 indywidualnie, bior\u0105c pod uwag\u0119 przede wszystkim:<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza<\/strong>. \u017beby rozpocz\u0105\u0107 jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105, wystarczy bezp\u0142atnie zarejestrowa\u0107 si\u0119 w CEIDG \u2013 co mo\u017cna zrobi\u0107 online. Z trudniejszych aspekt\u00f3w pozostaje poda\u0107 <strong>we wniosku CEIDG-1 kody PKD oraz wybra\u0107 form\u0119 opodatkowania<\/strong>. Zg\u0142oszenie do ZUS-u z\u0142o\u017cymy razem<strong> <\/strong>z wnioskiem. W dokumencie nale\u017cy tak\u017ce wskaza\u0107 adres przechowywania dokumentacji ksi\u0119gowej, czyli podpisa\u0107 wcze\u015bniej umow\u0119 na prowadzenie ksi\u0119gowo\u015bci, je\u015bli nie b\u0119dziemy robi\u0107 tego samodzielnie. Wpis do CEIDG jest r\u00f3wnoznaczny z wnioskiem o nadanie NIP czy REGON.<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza<\/strong>. \u017beby rozpocz\u0105\u0107 jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105, wystarczy bezp\u0142atnie zarejestrowa\u0107 si\u0119 w CEIDG \u2013 co mo\u017cna zrobi\u0107 online. Z trudniejszych aspekt\u00f3w pozostaje poda\u0107 <strong>we wniosku CEIDG-1 kody PKD oraz wybra\u0107 form\u0119 opodatkowania<\/strong>. Zg\u0142oszenie do ZUS-u z\u0142o\u017cymy razem<strong> <\/strong>z wnioskiem. W dokumencie nale\u017cy tak\u017ce wskaza\u0107 adres przechowywania dokumentacji ksi\u0119gowej, czyli podpisa\u0107 wcze\u015bniej umow\u0119 na prowadzenie ksi\u0119gowo\u015bci, je\u015bli nie b\u0119dziemy robi\u0107 tego samodzielnie. Wpis do CEIDG jest r\u00f3wnoznaczny z wnioskiem o nadanie NIP czy REGON.<\/li>\n"]},{"blockName":"core\/list-item","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-vAcdZI","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<li class=\" eplus-wrapper\"><strong>Sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 do za\u0142o\u017cenia firmy jest ju\u017c niezb\u0119dne przygotowanie umowy sp\u00f3\u0142ki<\/strong> w formie aktu notarialnego (w przypadku sp\u00f3\u0142ki zak\u0142adanej przez jedn\u0105 osob\u0119 jest to akt za\u0142o\u017cycielski) lub w systemie S24 przez internet (je\u015bli kapita\u0142 zak\u0142adowy ma form\u0119 pieni\u0119\u017cn\u0105). A podstaw\u0105 istnienia sp\u00f3\u0142ki jest wpisanie do Krajowego Rejestru S\u0105dowego: to w zale\u017cno\u015bci od formy rejestracji (notarialnie czy online) kosztuje 500 lub 250 z\u0142 i 100 z\u0142 za wpis w Monitorze S\u0105dowym i Gospodarczym (+ ewentualne koszty notarialne i zwi\u0105zane z opracowaniem umowy piecz\u0119tuj\u0105cej za\u0142o\u017cenie sp\u00f3\u0142ki).<\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 \u2013 do za\u0142o\u017cenia firmy jest ju\u017c niezb\u0119dne przygotowanie umowy sp\u00f3\u0142ki<\/strong> w formie aktu notarialnego (w przypadku sp\u00f3\u0142ki zak\u0142adanej przez jedn\u0105 osob\u0119 jest to akt za\u0142o\u017cycielski) lub w systemie S24 przez internet (je\u015bli kapita\u0142 zak\u0142adowy ma form\u0119 pieni\u0119\u017cn\u0105). A podstaw\u0105 istnienia sp\u00f3\u0142ki jest wpisanie do Krajowego Rejestru S\u0105dowego: to w zale\u017cno\u015bci od formy rejestracji (notarialnie czy online) kosztuje 500 lub 250 z\u0142 i 100 z\u0142 za wpis w Monitorze S\u0105dowym i Gospodarczym (+ ewentualne koszty notarialne i zwi\u0105zane z opracowaniem umowy piecz\u0119tuj\u0105cej za\u0142o\u017cenie sp\u00f3\u0142ki).<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-a52ab4\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-vfc0Z1","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Wk\u0142ad finansowy i wst\u0119pne koszty \u2013 JDG a sp\u00f3\u0142ka z o.o.<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Wk\u0142ad finansowy i wst\u0119pne koszty \u2013 JDG a sp\u00f3\u0142ka z o.o.<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-NPKeGh","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\"><strong>Za\u0142o\u017cenie jednoosobowej dzia\u0142alno\u015bci gospodarczej nie wymaga \u017cadnego wk\u0142adu w\u0142asnego. Minimalny kapita\u0142 zak\u0142adowy sp\u00f3\u0142ki to 5 000 z\u0142<\/strong>. Wk\u0142ady na kapita\u0142 ponosz\u0105 wszyscy wsp\u00f3lnicy sp\u00f3\u0142ki z o.o. \u2013 natomiast mog\u0105 mie\u0107 one form\u0119 nie tylko pieni\u0119\u017cn\u0105, ale r\u00f3wnie\u017c rzeczow\u0105 (np. maszyny i sprz\u0119t do firmy). Wysoko\u015b\u0107 kapita\u0142u zak\u0142adowego, a tak\u017ce liczb\u0119 oraz warto\u015b\u0107 nominaln\u0105 udzia\u0142\u00f3w obj\u0119tych przez poszczeg\u00f3lnych wsp\u00f3lnik\u00f3w nale\u017cy wskaza\u0107 w umowie sp\u00f3\u0142ki. Ponadto poza kosztem rejestracji sp\u00f3\u0142ki z o.o. w Krajowym Rejestrze S\u0105dowym oraz og\u0142oszenia w Monitorze S\u0105dowym i Gospodarczym uiszcza si\u0119 podatek od czynno\u015bci cywilnoprawnych, kt\u00f3ry wynosi 0,5% kapita\u0142u zak\u0142adowego.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\"><strong>Za\u0142o\u017cenie jednoosobowej dzia\u0142alno\u015bci gospodarczej nie wymaga \u017cadnego wk\u0142adu w\u0142asnego. Minimalny kapita\u0142 zak\u0142adowy sp\u00f3\u0142ki to 5 000 z\u0142<\/strong>. Wk\u0142ady na kapita\u0142 ponosz\u0105 wszyscy wsp\u00f3lnicy sp\u00f3\u0142ki z o.o. \u2013 natomiast mog\u0105 mie\u0107 one form\u0119 nie tylko pieni\u0119\u017cn\u0105, ale r\u00f3wnie\u017c rzeczow\u0105 (np. maszyny i sprz\u0119t do firmy). Wysoko\u015b\u0107 kapita\u0142u zak\u0142adowego, a tak\u017ce liczb\u0119 oraz warto\u015b\u0107 nominaln\u0105 udzia\u0142\u00f3w obj\u0119tych przez poszczeg\u00f3lnych wsp\u00f3lnik\u00f3w nale\u017cy wskaza\u0107 w umowie sp\u00f3\u0142ki. Ponadto poza kosztem rejestracji sp\u00f3\u0142ki z o.o. w Krajowym Rejestrze S\u0105dowym oraz og\u0142oszenia w Monitorze S\u0105dowym i Gospodarczym uiszcza si\u0119 podatek od czynno\u015bci cywilnoprawnych, kt\u00f3ry wynosi 0,5% kapita\u0142u zak\u0142adowego.<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-D9C8Fm","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Reprezentacja firmy, oficjalne organy, decyzje \u2013 sp\u00f3\u0142ka z o.o. czy jednoosobowa dzia\u0142alno\u015b\u0107?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Reprezentacja firmy, oficjalne organy, decyzje \u2013 sp\u00f3\u0142ka z o.o. czy jednoosobowa dzia\u0142alno\u015b\u0107?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-7uTotl","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Za\u0142o\u017cenie jednoosobowej dzia\u0142alno\u015bci gospodarczej nie wi\u0105\u017ce si\u0119 te\u017c z konieczno\u015bci\u0105 powo\u0142ania oficjalnych organ\u00f3w firmy. Wszystkie czynno\u015bci faktyczne i prawne nale\u017c\u0105 do obowi\u0105zk\u00f3w w\u0142a\u015bciciela firmy oraz osoby wykonuj\u0105cej dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w jednym. Natomiast zak\u0142adaj\u0105c <strong>sp\u00f3\u0142k\u0119 z o.o., nale\u017cy ju\u017c powo\u0142a\u0107 zgromadzenie wsp\u00f3lnik\u00f3w i zarz\u0105d sp\u00f3\u0142ki <\/strong>oraz je\u017celi kapita\u0142 zak\u0142adowy przekracza 500 000 z\u0142, a wsp\u00f3lnik\u00f3w jest wi\u0119cej ni\u017c 25, to r\u00f3wnie\u017c rad\u0119 nadzorcz\u0105 i (lub) komisj\u0119 rewizyjn\u0105.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Za\u0142o\u017cenie jednoosobowej dzia\u0142alno\u015bci gospodarczej nie wi\u0105\u017ce si\u0119 te\u017c z konieczno\u015bci\u0105 powo\u0142ania oficjalnych organ\u00f3w firmy. Wszystkie czynno\u015bci faktyczne i prawne nale\u017c\u0105 do obowi\u0105zk\u00f3w w\u0142a\u015bciciela firmy oraz osoby wykonuj\u0105cej dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w jednym. Natomiast zak\u0142adaj\u0105c <strong>sp\u00f3\u0142k\u0119 z o.o., nale\u017cy ju\u017c powo\u0142a\u0107 zgromadzenie wsp\u00f3lnik\u00f3w i zarz\u0105d sp\u00f3\u0142ki <\/strong>oraz je\u017celi kapita\u0142 zak\u0142adowy przekracza 500 000 z\u0142, a wsp\u00f3lnik\u00f3w jest wi\u0119cej ni\u017c 25, to r\u00f3wnie\u017c rad\u0119 nadzorcz\u0105 i (lub) komisj\u0119 rewizyjn\u0105.&nbsp;<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-njFXeG","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Sp\u00f3\u0142ka z o.o. ma osobowo\u015b\u0107 prawn\u0105 (a zatem jest pe\u0142noprawnym podmiotem praw i obowi\u0105zk\u00f3w, niezale\u017cnym od jej wsp\u00f3lnik\u00f3w) \u2013 mo\u017ce zatem wykonywa\u0107 we w\u0142asnym imieniu wszystkie czynno\u015bci prawne, zar\u00f3wno s\u0105dowe, jak i pozas\u0105dowe. <strong>Organem wykonawczym i reprezentacyjnym sp\u00f3\u0142ki z o.o. jest zarz\u0105d \u2013 powo\u0142ywany uchwa\u0142\u0105 wsp\u00f3lnik\u00f3w<\/strong> (mo\u017ce sk\u0142ada\u0107 si\u0119 ze wsp\u00f3lnik\u00f3w, ale r\u00f3wnie\u017c os\u00f3b trzecich). Je\u017celi zarz\u0105d jest wieloosobowy, to reprezentacja sp\u00f3\u0142ki opiera si\u0119 na wsp\u00f3\u0142dzia\u0142aniu dw\u00f3ch cz\u0142onk\u00f3w zarz\u0105du lub cz\u0142onka zarz\u0105du i prokurenta. Zarz\u0105d i w\u0142a\u015bciciel sp\u00f3\u0142ki mo\u017ce tak\u017ce do za\u0142atwiania niekt\u00f3rych spraw powo\u0142a\u0107 pe\u0142nomocnika.<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Sp\u00f3\u0142ka z o.o. ma osobowo\u015b\u0107 prawn\u0105 (a zatem jest pe\u0142noprawnym podmiotem praw i obowi\u0105zk\u00f3w, niezale\u017cnym od jej wsp\u00f3lnik\u00f3w) \u2013 mo\u017ce zatem wykonywa\u0107 we w\u0142asnym imieniu wszystkie czynno\u015bci prawne, zar\u00f3wno s\u0105dowe, jak i pozas\u0105dowe. <strong>Organem wykonawczym i reprezentacyjnym sp\u00f3\u0142ki z o.o. jest zarz\u0105d \u2013 powo\u0142ywany uchwa\u0142\u0105 wsp\u00f3lnik\u00f3w<\/strong> (mo\u017ce sk\u0142ada\u0107 si\u0119 ze wsp\u00f3lnik\u00f3w, ale r\u00f3wnie\u017c os\u00f3b trzecich). Je\u017celi zarz\u0105d jest wieloosobowy, to reprezentacja sp\u00f3\u0142ki opiera si\u0119 na wsp\u00f3\u0142dzia\u0142aniu dw\u00f3ch cz\u0142onk\u00f3w zarz\u0105du lub cz\u0142onka zarz\u0105du i prokurenta. Zarz\u0105d i w\u0142a\u015bciciel sp\u00f3\u0142ki mo\u017ce tak\u017ce do za\u0142atwiania niekt\u00f3rych spraw powo\u0142a\u0107 pe\u0142nomocnika.<\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-d3qWhX","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Zar\u00f3wno <strong>zgromadzenie wsp\u00f3lnik\u00f3w, jak i zarz\u0105d mog\u0105<\/strong> <strong>by\u0107 jednoosobowe<\/strong> w sytuacji, gdy sp\u00f3\u0142ka ma tylko jednego wsp\u00f3lnika \u2013 w zarz\u0105dzie mo\u017ce zasiada\u0107 sam wsp\u00f3lnik, ale tak\u017ce osoba trzecia. Cho\u0107 prawo do reprezentacji sp\u00f3\u0142ki nie przys\u0142uguje bezpo\u015brednio jej wsp\u00f3lnikom, to mog\u0105 oni jednak wyst\u0119powa\u0107 osobi\u015bcie w jej imieniu na podstawie udzielonego im przez zarz\u0105d sp\u00f3\u0142ki z o.o. pe\u0142nomocnictwa lub prokury. Spos\u00f3b reprezentacji sp\u00f3\u0142ki przez zarz\u0105d mo\u017ce te\u017c okre\u015bla\u0107 sama umowa.&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Zar\u00f3wno <strong>zgromadzenie wsp\u00f3lnik\u00f3w, jak i zarz\u0105d mog\u0105<\/strong> <strong>by\u0107 jednoosobowe<\/strong> w sytuacji, gdy sp\u00f3\u0142ka ma tylko jednego wsp\u00f3lnika \u2013 w zarz\u0105dzie mo\u017ce zasiada\u0107 sam wsp\u00f3lnik, ale tak\u017ce osoba trzecia. Cho\u0107 prawo do reprezentacji sp\u00f3\u0142ki nie przys\u0142uguje bezpo\u015brednio jej wsp\u00f3lnikom, to mog\u0105 oni jednak wyst\u0119powa\u0107 osobi\u015bcie w jej imieniu na podstawie udzielonego im przez zarz\u0105d sp\u00f3\u0142ki z o.o. pe\u0142nomocnictwa lub prokury. Spos\u00f3b reprezentacji sp\u00f3\u0142ki przez zarz\u0105d mo\u017ce te\u017c okre\u015bla\u0107 sama umowa.&nbsp;<\/p>\n"]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-buKWxw","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">Odpowiedzialno\u015b\u0107 finansowa \u2013 sp\u00f3\u0142ka z o.o. czy jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza?<\/h2>\n","innerContent":["\n<h2 class=\" wp-block-heading eplus-wrapper\">Odpowiedzialno\u015b\u0107 finansowa \u2013 sp\u00f3\u0142ka z o.o. czy jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza?<\/h2>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wXPkZP","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Na tym polu <strong>bezsprzecznie wi\u0119ksze poczucie bezpiecze\u0144stwa daje<\/strong> <strong>sp\u00f3\u0142ka <\/strong>\u2013 i ta ograniczona odpowiedzialno\u015b\u0107 wsp\u00f3lnik\u00f3w jest cz\u0119sto jedn\u0105 z g\u0142\u00f3wnych przyczyn wyboru tej formy prowadzenia dzia\u0142alno\u015bci zamiast JDG, a szczeg\u00f3lnie w przypadku biznes\u00f3w ryzykownych b\u0105d\u017a polegaj\u0105cych na du\u017cym obrocie pieni\u0119\u017cnym. Mimo to ta odpowiedzialno\u015b\u0107 finansowa nie znika zupe\u0142nie. Jak to wygl\u0105da w praktyce?<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">Na tym polu <strong>bezsprzecznie wi\u0119ksze poczucie bezpiecze\u0144stwa daje<\/strong> <strong>sp\u00f3\u0142ka <\/strong>\u2013 i ta ograniczona odpowiedzialno\u015b\u0107 wsp\u00f3lnik\u00f3w jest cz\u0119sto jedn\u0105 z g\u0142\u00f3wnych przyczyn wyboru tej formy prowadzenia dzia\u0142alno\u015bci zamiast JDG, a szczeg\u00f3lnie w przypadku biznes\u00f3w ryzykownych b\u0105d\u017a polegaj\u0105cych na du\u017cym obrocie pieni\u0119\u017cnym. Mimo to ta odpowiedzialno\u015b\u0107 finansowa nie znika zupe\u0142nie. Jak to wygl\u0105da w praktyce?<\/p>\n"]},{"blockName":"core\/list","attrs":{"className":"","epStylingOptions":{"columnsResponsiveEnabled":false,"columnsHoverEnabled":false,"itemsSpacingResponsiveEnabled":false,"itemsSpacingHoverEnabled":false,"listStyleResponsiveEnabled":false,"listStyleHoverEnabled":false,"listIconResponsiveEnabled":false,"listIconHoverEnabled":false,"columns":{"target":"","responsive":true,"hover":true,"options":[{"custom":true,"control":"ToggleOptions"},{"label":"Columns","control":"Range","attribute":"columns","css":"grid-template-columns","customValue":"repeat({{value}}, 1fr)","props":{"max":5,"min":1,"supportedUnits":[]},"defaults":{"desktop":"1"},"show_if":{"className":["ep-custom-list"]}}]},"itemsSpacing":{"target":"","responsive":true,"hover":true,"options":[{"label":"Items 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W zale\u017cno\u015bci od formy opodatkowania jest to ksi\u0119ga przychod\u00f3w i rozchod\u00f3w lub ksi\u0119ga przychod\u00f3w (rycza\u0142t). W KPiR przedsi\u0119biorca ksi\u0119guje faktury sprzeda\u017cy i zakupu \u2013 koszty uzyskania przychodu. Mo\u017ce to robi\u0107 samodzielnie albo zleci\u0107 ksi\u0119gowo\u015b\u0107 biuru rachunkowemu \u2013 tak\u017ce online, tak jak w przypadku naszej firmy Open Profit. W\u00f3wczas ca\u0142y ten obowi\u0105zek (i odpowiedzialno\u015b\u0107) spoczywa na nas: wysy\u0142amy naszym Klientom informacje o wysoko\u015bciach i terminach zaliczek czy wp\u0142at do urz\u0119du skarbowego i ZUS. 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Jednak r\u00f3wnie\u017c i w tym przypadku mo\u017cna zdecydowa\u0107 si\u0119 na ksi\u0119gowo\u015b\u0107 online, czyli wygodn\u0105 zdaln\u0105 wsp\u00f3\u0142prac\u0119 z profesjonalnym biurem rachunkowym.<\/li>\n"]}],"innerHTML":"<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-233f26\">\n\n<\/ul>","innerContent":["\n<ul class=\" wp-block-list eplus-wrapper\">",null,"\n\n",null,"<\/ul>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-vJ6xbF","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Podsumowuj\u0105c: dzia\u0142alno\u015b\u0107 jednoosobowa czy sp\u00f3\u0142ka z o.o.? Na korzy\u015b\u0107 tej pierwszej formy przemawia \u0142atwa rejestracja, minimum formalno\u015bci, brak lokowania kapita\u0142u, uproszczona tania ksi\u0119gowo\u015b\u0107, ulgi w zakresie sk\u0142adek ZUS i ni\u017csze podatki. 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Sp\u00f3\u0142ka z o.o. zwykle okazuje si\u0119 dro\u017csza w prowadzeniu, jednak wy\u017csze koszty rekompensuje ograniczenie odpowiedzialno\u015bci finansowej \u2013 a to na d\u0142u\u017csz\u0105 met\u0119 mo\u017ce by\u0107 znacznie bardziej op\u0142acalne. <strong>Ch\u0119tnie indywidualnie doradzimy: zapraszamy do Open Profit.<\/strong><\/p>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-wrkYFn","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n","innerContent":["\n<p class=\" eplus-wrapper\">&nbsp;<\/p>\n"]},{"blockName":"acf\/button","attrs":{"featured_posts":""},"innerBlocks":[],"innerHTML":"","innerContent":[]},{"blockName":"core\/heading","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-4Ca0T4","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<h2 class=\" wp-block-heading eplus-wrapper\">FAQ \u2013 najcz\u0119\u015bciej zadawane 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class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 czy sp\u00f3\u0142ka \u2013 jak jest \u0142atwiej?<\/strong><\/li>\n","innerContent":["\n<li class=\" eplus-wrapper\"><strong>Jednoosobowa dzia\u0142alno\u015b\u0107 czy sp\u00f3\u0142ka \u2013 jak jest \u0142atwiej?<\/strong><\/li>\n"]}],"innerHTML":"<ol class=\" wp-block-list eplus-wrapper eplus-styles-uid-95d02c\"><\/ol>","innerContent":["\n<ol class=\" wp-block-list eplus-wrapper\">",null,"<\/ol>\n"]},{"blockName":"core\/paragraph","attrs":{"className":"","epAnimationGeneratedClass":"edplus_anim-23838I","epGeneratedClass":"eplus-wrapper"},"innerBlocks":[],"innerHTML":"\n<p class=\" eplus-wrapper\">Zdecydowanie \u0142atwiejsz\u0105 form\u0105 prowadzenia dzia\u0142alno\u015bci gospodarczej, ju\u017c od samej rejestracji firmy, jest JDG \u2013 nie wymaga wk\u0142adu w\u0142asnego, jej za\u0142o\u017cenie polega tylko na wype\u0142nieniu wniosku CEIDG, a przedsi\u0119biorca ma prawo korzysta\u0107 z uproszczonej 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