| Methodological explanations |
REGON (National Register of Entities in the National Economy) is an administrative register kept by the President of the Statistics Poland. The register is an up-to-date set of information on entities of the national economy kept in an IT system in the form of a central database. The basic function of the REGON register is identification of entities of the national economy in an unambiguous and unique way, which is achieved by assigning them unique REGON identification numbers.
An entity of the national economy is a legal person, an organizational unit without legal personality and a natural person conducting business activity.
In the REGON system, the concept of an entity of the national economy is identical to the concept of a legal unit. Having legal personality is not a criterion for defining an entity as a legal entity.
A legal person is an organizational entity whose specific regulations grant it legal personality. Typical legal persons are: limited companies (joint-stock, limited-liability companies), co-operatives, - state owned enterprises, Government agencies (state legal persons), political parties, trade unions, organizations of employers, registered associations, any others. Special legal persons are: the State Treasury self-government, municipalities, powiats, voivodships, churches and religious associations.
Organizational unit without legal personality –this group includes both organizational entities which are not legal persons, for whom an act does not grant legal capacity (e.g. a general partnership, common associations) and organizational entities without legal personality granted by law, which are entitled to legal capacity (e.g. an unlimited company, a partnership, a limited liability partnership, a limited joint-stock partnership). Organizational units without legal personality which by law are granted legal capacity, are legal entities. It means that they can take part in economic turnover in its full scope, and be entities with legal relationships. The following constitute the basic attributes of a legal entity: acquiring rights, incurring liabilities (on own behalf). Special entities without legal personality are budgetary entities (Government and self-government authority offices, inspectorates, judicial entities) as well as entities created for carrying out the State's or territorial self-government's tasks and other organizational entities such as: schools, inspectorates, courts, etc.
A natural person conducting business activity – in the REGON register it is a natural person who is an entrepreneur (within the meaning of the Business Act of 6 March 2018) and another natural person conducting self-employed activity for profit and a natural person running an individual agricultural holding. Entry in the REGON register is not subject to a natural person in the scope of educational activity involving running a kindergarten, school, institution or other organizational unit (referred to in Article 2 of the Education Law of 14 December 2016) and a person conducting non-registered activity (referred to in Article 5 par. 1 of the Act of 6 March 2018 - Entrepreneurs' Law).
Data as of 31 December. |
