Who can start a business in Poland
If you are a foreigner planning to set up a business in Poland, the first thing to check is whether you are legally allowed to carry out business activity in Poland and which business structures are available to you. The rules are not the same for everybody and depend mainly on your citizenship, legal status and residence in Poland.
EU/EEA Citizens
Citizens of EU and EEA countries can start a business in Poland on the same terms as Polish citizens. In most cases, they can register a sole proprietorship (JDG) without needing a special residence permit for this purpose.
Non-EU Citizens
The rules are different for citizens of countries outside the EU and EEA. If you are a non-EU/EEA citizen, your right to register a sole proprietorship in Poland depends on your residence status and the type of residence permit you hold.
Certain residence permits allow you to conduct business in Poland on the same terms as Polish citizens. If you do not have a residence status that gives you this right, you may not be able to operate as a sole trader under the same rules.
Step-by-step guide company registration in Poland for foreigner
Once you have confirmed that you are eligible to open a business in Poland, you can proceed with the registration process.
The specific requirements will vary depending on the form of business you choose but for most foreign entrepreneurs the process can be divided into several key stages.
Step 1: choose the right business structure
Choosing the right business structure is one of the first decisions you need to make when setting up a business in Poland. Foreign entrepreneurs most commonly consider a sole proprietorship (JDG) or a limited liability company (Sp. z o.o.), one of the most common legal forms of business in Poland.
Sole Proprietorship (JDG) vs Limited Liability Company (Sp. z o.o.)
A Sole Proprietorship (JDG) and Limited Liability Company (SP. z o.o.) differ in several important aspects. The table below highlights the key differences between these two business structures.
| JDG (Sole Proprietorship) | Company (Limited Liability Company / LLC) | |
| Who can open it? | EU/EEA citizens and certain non-EU/EEA citizens, depending on their residence status | Foreigners, including non-EU/EEA citizens |
| Registration cost | Registration is free | Registration fees may apply |
| Share capital | Not required | Minimum PLN 5,000 |
| Liability | With all of the owner’s personal assets | Limited to the company’s assets |
| Employees | Employees can be hired, but there are some restrictions | Employees can be hired without restrictions |
| Taxes | Choice of 3 taxation systems | Full accounting (CIT + dividend tax) |
| Withdrawal of funds | Free use of business funds | Business funds belong to the company |
| Accounting cost at SIIAMI | From PLN 325 net | From PLN 515 net |
Step 2: prepare the required documents
To register a business, you will need:
- Passport or residence card – depending on your citizenship and residence status
- PESEL number – required for certain registration procedures
- Profil Zaufany – electronic signature for online paperwork
- Information about your business activity – including the appropriate PKD codes
- Business address in Poland
- Company and shareholder details – in the case of a Sp. z o.o.
- Power of attorney – if someone will register the business on your behalf
Step 3: arrange a business adress
In Poland a business must have a registered legal address. This can be your own office or virtual office, which allow foreign entrepreneurs to run their business remotely while ensuring that the official correspondence is properly received and handled.
Step 4: company registration process
The registration process depends on whether you choose a sole proprietorship (JDG) or a company such as a limited liability company (Sp. z o.o.).
Registering a Sole Proprietorship
You need to register it trough CEIDG(Central Register and Information on Economic Activity)- during the registration, you provide your personal details, business name and address, selected PKD codes and other information required for tax and social security purposes. The application can be submitted online or through a public office, depending on your circumstances.
Registering a Sp. z o.o.
If you choose a Sp. z o.o., the company must be registered in the National Court Register (KRS).
Before registration, you need to determine the company name, registered office, shareholders, management board and business activities.
The minimum share capital is PLN 5,000. The articles of association can be prepared with a notary or online through the S24 registation system.
Step 5: open a bank account for your business
Once your business is registered, it is recommended to open a bank account in poland for your business operations. Keeping your company and personal finances separate makes it easier to manage transactions, maintain accurate accounting records and provide the necessary documentation if requested by the tax authorities.
Step 6: set up accounting services in Poland
If you operate as a sole proprietor (JDG), you can usually handle your accounting yourself or outsource it to an accounting office, depending on your chosen tax and accounting method.
For a limited liability company (Sp. z o.o.), full accounting records are required and can be managed with the help of an accountant or an accounting office.
Step 7: take care of Taxes and social security (ZUS)
Once your business is registered, it is important to understand which taxes in Poland may apply to your business.
Sole Proprietorship (JDG)
A sole proprietor may be subject to:
- PIT (Personal Income Tax) – depending on the chosen taxation method, such as general taxation, a flat tax or a lump-sum tax
- VAT (Value Added Tax) – if applicable to the business
- ZUS contributions – including social and health insurance contributions
- Other taxes – depending on the type of business activity
Limited Liability Company (Sp. z o.o.)
A Sp. z o.o. may be subject to:
- CIT (Corporate Income Tax) – paid on the company’s taxable profits
- VAT – if applicable to the company’s activities
- Dividend tax – when profits are distributed to shareholders
- ZUS contributions – depending on the company’s employees, management and their specific arrangements
- Other taxes and fees – depending on the company’s activities and assets
You can also choose other form of the business to register, such as a joint-stock company. Contact our specialists, and they will help you find the best option for you.
Step 8: comply with ongoing business obligation
Once your company is operating, you need to keep up with ongoing accounting, tax and legal requirements. This includes:
- submitting all necessary documents to your accountant on time, or filing tax and accounting reports yourself
- keeping your business records up to date and complying with Polish laws and regulations
- monitoring costs and maintaining transparency in your business operations
How can SIIAMI help you start open a business in Poland as a foreigner
SIIAMI provides support for foreign entrepreneurs throughout the entire process, from business registration to accounting and ongoing administrative matters. Registering your business is done online, so you won’t have to come to our office.
Our services include:
- register company in Poland,
- accounting and bookkeeping,
- legal advice,
- virtual office services
- assistance with residence legalisation in Poland.
Whether you are planning to start a business or already operate one, our specialists can help you manage the formalities and requirements of running a business in Poland.
Frequently Asked Questions About business registration
Our clients ask many questions during their first consultation, and we’ve identified the most common ones. You may find the answer to your question right here.
Can a UK citizen open a company in Poland?
Yes, UK citizens can establish a company in Poland. However, since the UK is no longer a part of the EU, different rules may apply to British citizens.
Can I set up a company in Poland without living there?
Yes, in many cases you can establish a company in Poland without living there. The process can often be completed remotely or with the help of an authorised representative.
How long does it take to register a company in Poland?
The time depends on the type of business and registration method. A Sp. z o.o. registered through S24 can typically take around 1–5 business days, while traditional KRS application should generally be examined by the registry court within 7 days from the date of its receipt. A JDG registered through CEIDG is generally much faster once all required information is ready.
How much does it cost to register a company in Poland?
The cost depends on the business structure. A Sp. z o.o. requires PLN 5,000 in minimum share capital, plus registration and possible additional fees. A JDG does not require share capital, but you should consider ongoing tax, ZUS and accounting costs.
