top of page

Shorter inspection times for micro-entrepreneurs. From July 13th, only 6 days!

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Jul 29
  • 2 min read

The amendment to the Entrepreneurs' Law, effective July 13, 2025, brings a significant change for micro-entrepreneurs – the maximum duration of all inspections conducted by administrative bodies in a single calendar year has been reduced from 12 to 6 days. The new limit also applies to inspections conducted by the Social Insurance Institution (ZUS). What exactly does this mean in practice, and what legal consequences does it have?

Who does the amendment apply to?

The new regulations will only benefit micro-entrepreneurs – i.e. entities that in at least one of the last two financial years:

  • employed fewer than 10 employees (annual average),

  • and achieved an annual net turnover or total assets not exceeding EUR 2 million converted into PLN.

What is changing?

Pursuant to Article 55, Section 1, Item 1 of the Entrepreneurs' Law, the amendment limits the permissible duration of all inspections to six days per year. This means that all inspection visits – regardless of the authority – must fit within this shorter time limit.

The regulations do not provide for any exceptions or transitional periods. The new limit is effective from July 13th and also applies to inspections initiated before that date.

What does this mean in practice?

  • If a micro-entrepreneur has already been inspected for 6 days in 2025, no further inspections can take place.

  • If an inspection was in progress on the date the regulations came into force (July 13), the inspection body should complete it as soon as 6 days have passed since its commencement.

What about the start of the inspection?

The amendment did not change the definition of the beginning of an audit. According to the Supreme Administrative Court's case law (II GSK 1344/10), the day the audit begins is the moment when:

  1. The entrepreneur was shown the official ID of the inspector,

  2. Authorization to carry out the inspection was delivered,

  3. The first inspection activity has begun.

Interpretation of regulations in favor of the entrepreneur

The general principle of Article 11 of the Entrepreneurs' Law may also be helpful, which states that in the event of doubts as to interpretation – if they do not conflict with the public interest – they shall be resolved in favor of the entrepreneur.

Summary

The amendment is good news for micro-entrepreneurs. Shortening inspection times reduces administrative burdens and allows them to focus more on running their business. However, it's important to remember to accurately count inspection days and be aware of your rights.


Legal basis:

 
 
 

Comments

bottom of page