Micro-entrepreneur, in accordance with the Entrepreneurs' Law of 6 March 2018. (Journal of Laws of 2018, item 646, i.e. Journal of Laws of 2024, item 236), is an entrepreneur who, in at least one of the last two financial years, fulfilled jointly the following conditions: a) employed less than 10 employees on average per year, and b) achieved an annual net turnover from the sale of goods, products and services and from financial operations not exceeding the PLN equivalent of EUR 2 million, or the total assets of its balance sheet drawn up at the end of one of those years did not exceed the PLN equivalent of EUR 2 million.
Average annual headcount includes the number of full-time equivalents (FTEs) and excludes employees on maternity leave, leave under conditions of maternity leave, paternity leave, parental leave, carer's leave and parental leave, as well as those employed for vocational training purposes
In the case of an entrepreneur who has been in business for less than a year, his/her expected net turnover, as well as the average annual employment, should be determined on the basis of the data for the last documented period.
To determine the status of an entrepreneur, the conversion of values expressed in euros into zlotys is carried out according to the average exchange rate announced by the National Bank of Poland on the last day of the financial year.
