Peter KRK 13 Jun 2011 #121Back to "a very small business".May be a very small help from institutions in Cracow:krakow.pl/english/5668,artykul,business_environment.htmlA very good and comprehensive page, but in Polish:krakow.pl/biznes/8,glowna.html Click menu in the right corner: "Punkt Obsługi Przedsiębiorcy". Use ling.pl or Google translator. You can find there all forms, law acts and procedures you need and some advices.Basic steps of small business for Poles and residents in Cracow are:1. business registration (15 min+queue)2. statistic registration REGON (15 min in the same place)3. tax registration NIP (in tax administration client must wait 1-3 days for NIP number)4. social security registration ZUS (may be not for foreigners??)But the first of all is a good bookkeeper who can give someone an advice or arrange all.Your fiend must remember the chliche: foreigner=dough (perhaps no longer in Cracow or Warsaw). In the country not wealthy foreigner from (old) EU or US is like the rhinoceros without horn.