Every entrepreneur who runs a non-agricultural business is obliged to pay taxes and contributions to the Social Insurance Institution on a regular basis. The tax is discharged as soon as the enterprise generates income. On the other hand, ZUS has to be paid every month, regardless of the profits or losses incurred. Paying regularly is not only about insurance and meeting your obligations. It is also peace and certainty that there will be no problems. These, in turn, may appear when debt becomes apparent. Additionally, a certificate of non-arrears can be a very necessary document in some situations.
First of all, such a document may come in handy when the entrepreneur is applying for additional funds, whether for running and developing his business or for private purposes. An entrepreneur applying for a mortgage or cash loan, if he obtains his profits only from his business, is required to present a certificate of non-arrears with the Tax Office and the Social Insurance Institution. This is a confirmation that it fulfills its financial obligation towards state institutions. If there is no debt with the office or the Social Insurance Institution, it is a sign that he runs his business efficiently, and the level of income obtained can be successfully read from the presented PIT declaration.
Applying for funds for running a business will also at a certain stage be associated with obtaining the above-mentioned certificate. No bank or institution supporting the development of young businesses will invest in a project that is already in debt at the stage of applying for funding. It is worth bearing this in mind.
Obtaining a certificate of non-arrears from the tax office requires a visit to the appropriate facility. First of all, an appropriate application should be submitted there, on which the taxpayer describes what he needs and for what purpose he needs it. It is worth remembering that this is a state institution and all information provided to it must be truthful. You must not provide false data or false motives for your actions.
When submitting the application for a certificate of non-arrears, you must also remember to provide your identification data, such as NIP and PESEL. Thanks to this employee, it will be easier for the employee to find the necessary information and verify the applicant. The waiting time for the certificate varies and depends primarily on the size of the unit. The more such requests, the longer it takes to receive a response. This is because each such application is checked and verified, not only on the basis of the last year. The taxpayer is checked to the extent that there are no arrears on his account at all. If so far taxes have been paid on time and on time, there is no need to worry. However, if something was missed somewhere, obtaining a certificate can be problematic. However, if the arrears become apparent, they can be quickly settled and after the settlement, re-apply for a certificate.
The situation is similar in the case of the Social Insurance Institution. An appropriate application should also be submitted here, which includes the identification data of the contribution payer. The only difference is that ZUS is able to verify the payer very quickly and if he is not in arrears with contributions, such a certificate can be obtained immediately. Here, too, the irregular payment of contributions may be a problem. It is enough for one greater delay for ZUS to calculate penalty interest and thus a debt arises. Until now, contributions to the Social Insurance Institution (ZUS) were settled as described. So, if the entrepreneur paid contributions for the current period and had arrears for the previous period, only the current period was settled, and the previous one was still overdue. It is a bit different now. The oldest arrears are settled first. So if it turns out that there are not enough funds in a month, each payment will first settle the arrears. This is a way to avoid large, incremental interest. At the same time, when applying for a certificate of non-arrears, if it turns out that the payer is in arrears, only the most recent liability will have to be settled, and this may not be particularly high.