Law / Starting small local shop in Poland - the steps? [17]

Hi,

I'm posting this topic because a good friend of mine wanna begin a small shop (local shop with food etc.)
He wanna know what to do more to start everything.

1. Register the shop.
2. Rent/buy a commercial building (and all material)
3. Buying stock.
4. Pay the sales tax etc to the government. (He will let do this by an accountant.)

Is he missing something? Or is this the right things what he have to do?