Skip to main content
Assistance with registering and running a sole proprietorship in Poland
Open and Run Your Sole Proprietorship (JDG) in Poland with Expert Support
Registering a sole proprietorship (JDG) is the fastest way for eligible foreign entrepreneurs to legally operate and invoice clients in Poland, and SIIAMI provides full legal and accounting support to set up and run your business.
From verifying your eligibility and handling your online CEIDG application to securing your NIP, REGON, and providing ongoing bookkeeping, our law and accounting firm manages the entire process. Whether you plan to provide services as a freelancer or scale an enterprise, we ensure smooth operations and total compliance so you can focus on growing your company.
Who Can Register a Sole Proprietorship (JDG) in Poland
Not all foreign nationals can set up a sole proprietorship, but many qualify under Polish law. You can register a JDG on the same terms as Polish citizens if you fall into one of these categories:
EU, EEA, Swiss and US Citizens
Citizens of EU/EEA member states, Switzerland, and the United States have full rights to set up a sole proprietorship in Poland.
Ukrainian Citizens with PESEL UKR
Ukrainian nationals who entered Poland after February 24, 2022, and hold a valid PESEL UKR status under the Special Act.
Holders of a Pole’s Card (Karta Polaka)
A valid Pole’s Card gives you full freedom of economic activity and simplified pathways to permanent residence.
Foreigners holding a permanent residence permit (pobyt stały) or a long-term EU resident permit (pobyt rezydenta długoterminowego UE).
Foreigners with Specific Temporary Residence Permits or Special Statuses
Holders of temporary residence permits based on family reunification, full-time university studies, or other specific circumstances, such as humanitarian reasons or holding a humanitarian visa. This category also includes individuals under international, humanitarian, or temporary protection.
Don’t meet these criteria?
You can still launch and run your business in Poland by opening a LLC (limited liability company), which is available to all foreign nationals without residence restrictions.
Choosing Your Form of Business: Sole Proprietorship (JDG) vs Limited Liability Company (LLC)
Select the right form of business to balance personal risk, legal structure, and corporate tax goals.
| Feature | Sole Proprietorship | LLC |
|---|---|---|
| Structure | Unincorporated business | Separate legal entity (registered in KRS) |
| Owner | One owner | One or more owners |
| Liability | Unlimited liability with personal assets | Limited to company share capital assets |
| Taxes | Personal tax on personal income | Corporate or pass-through taxation |
| Self-employment taxes | Yes | Depends |
| Accounting | Simple | Full accounting |
| Best for | Freelancers, IT consultants, small services | High-risk, scaling, or multi-owner businesses |
Tax systems and social security (ZUS)
As an entrepreneur, you must pay monthly ZUS contributions and personal income tax based on your chosen form of taxation in PLN.
Tax Options for Sole Proprietors:
Ryczałt (Lump-Sum Tax)
A flat tax rate on revenue ranging from 2% to 17% (e.g., 12% for IT services). Best for low-cost businesses.
Liniowy (Flat Tax 19%)
Fixed 19% rate on net profit regardless of income level. Ideal for high earners.
Skala Podatkowa (Tax Scale 12% or 32%)
Progressive tax rate with a tax-free allowance of PLN 30,000 per year.
If you choose the Tax Scale or Flat Tax, you will be required to maintain a revenue and expense ledger (KPiR).
ZUS reliefs for new businesses:
- Ulga na Start: Pay 0 PLN for social security for your first 6 full months (you only pay the health insurance contribution).
- Preferencyjny ZUS: Pay reduced contributions on a preferential basis for 24 months. This includes health insurance, mandatory accident insurance, and optional sickness insurance.
How to Register and Start Business Activities in Poland Step-by-Step
1. Choose the basis
Not all foreigners can register a sole proprietorship in Poland. It depends on the legal status of your stay. Check whether you qualify to start a sole proprietorship and become self-employed in Poland.
2. Prepare for registration
For JDG registration, an entrepreneur must prepare:
- a valid ID or passport
- a PESEL number
- a registered business address or place of business (with a valid legal title to the property, or via our Virtual Office in Gdańsk)
- a business name (usually your full name + business name)
- selected PKD codes (type of business operations)
- chosen form of taxation (personal tax system)
- access to a trusted profile (Profil Zaufany) or qualified signature
3. Choose your business PKD code and define your taxes
Before registration, you need to select the primary PKD code along with any additional codes, and choose your taxation system. As the owner of a sole proprietorship, you will pay personal tax and self-employment taxes based on your personal income.
4. Registration
Our specialist will handle the registration and help you complete the CEIDG application. After registration, you officially become independent and can start conducting business as an unincorporated business in Poland.
Confirmation and assignment of identification numbers usually takes up to 7 days.
5. Opening a bank account
After registering your sole proprietorship, you can open a business bank account and notify the tax office of your official bank account number.
6. Accounting
As a self-employed individual, you are required to keep accounting records and submit an income tax return for each tax year. Depending on your business activity, additional licenses and permits may be required.
Keep in mind that in a sole proprietorship, you are personally liable for obligations, which means personal liability and even unlimited liability with your personal assets.
What we offer
Explore how SIIAMI can guide you through every stage of starting and running your business. Check out our main service options below to see how we can assist you:
Help with choosing a tax system
Ryczalt (simplified), linear or maybe general taxation system? During the consultation our specialists will choose the most favourable taxation system for you based on the specifics and scope of your business.
Consultation on the costs of running a sole proprietorship and whole business structure include taxation
We will tell you in detail about taxes, payments, fees, and other costs, helping you accurately estimate the overall amount of tax a sole entrepreneur must pay during the year.
Registration and start a sole proprietorship
Our specialist will guide you through the whole process of registering a sole proprietor in the Entrepreneur Register (CEIDG), help you to fill in all the necessary fields in the online application form correctly and get your NIP and REGON numbers.
Registered business address (Virtual Office in Gdańsk)
We provide you with a fully compliant Virtual Office address in Gdańsk for official registry purposes, ensuring all your tax and ZUS notifications are managed smoothly in one place.
Our price
Registration of a sole proprietorship (JDG) WITH ongoing accounting services
Expert support to set up your business and manage your monthly tax compliance.
The service includes:
Initial Consultation:
Recommendations on selecting the best tax form
Recommendations on choosing PKD codes (business activity classification)
Analysis of the need to register as a VAT/VAT-EU taxpayer
JDG Registration:
Expert support at all stages of sole proprietorship registration in CEIDG
After registration, the client signs an accounting services agreement starting from the business launch date, based on current pricing rates.
* Minimum term for accounting support under the contract: 3 months.
Registration of a sole proprietorship (JDG) WITHOUT ongoing accounting services
One-time setup service for entrepreneurs who only need assistance with company formation.
The service includes:
Initial Consultation:
Recommendations on selecting the best tax form
Recommendations on choosing PKD codes (business activity classification)
Analysis of the need to register as a VAT/VAT-EU taxpayer
JDG Registration:
Expert support at all stages of sole proprietorship registration
Our reviews
See what international entrepreneurs and self-employed professionals say about working with SIIAMI. We take pride in delivering fast, transparent, and reliable accounting and legal support for businesses across Poland.
Every request receives a clear, understandable answer, often with a video guide.
Payments, receipts, and other documents are double-checked, making it difficult to make mistakes.
All rights reserved. Szczególnie cenię dostępność zespołu oraz gotowość do udzielania praktycznych porad i znajdowania skutecznych rozwiązań nawet w bardziej złożonych sytuacjach.
Szczególne podziękowania kieruję do:
* Olgi Silivonczik - za profesjonalne podejście, zaangażowanie i odpowiedzialność;
* Julii Kovickiej (kadry) - za sprawną i terminową obsługę spraw kadrowych;
* właścicielki firmy, Anastazji Jeremicz - za wysoki poziom organizacji, indywidualne podejście do klienta oraz stworzenie silnego i profesjonalnego zespołu.
SIIAMI to godny zaufania partner dla firm, które oczekują wysokiej jakości obsługi księgowej, kadrowej i prawnej w Polsce.
Z pełnym przekonaniem rekomenduję tę firmę jako kompetentnego i profesjonalnego partnera biznesowego. (B-Stars Sp. z o.o., Warsaw, Poland) **************************************************************************************************** I would like to express my sincere gratitude to SIIAMI (Gdańsk), head of the Prawno-Rachunkowa branch, for their high level of professionalism, reliability, and high-quality business support.
Cooperation with the company has left an exceptionally positive impression – all issues are resolved promptly, competently, and with attention to detail. It is especially important that the team is always available for consultations and helps find practical solutions even in difficult situations.
Special thanks to:
* Olga Silivonchik – for her professional approach, attentiveness, and responsible handling of issues;
* Yulia Kovitskaya (HR) – for her clear and timely work on HR issues;
* Company Director Anastasia Eremich – for her high level of organization, customer focus, and building a strong professional team. SIIAMI is a reliable partner for companies seeking high-quality accounting, HR, and legal support in Poland.
I confidently recommend this firm as a competent and professional partner. _______ B-Stars Sp. z o.o. (Warsaw, Poland) _______
In February 2025, I ended my cooperation with them and closed my business activity. However, I needed to reopen it in December and decided not to return to SIIAMI. I wanted to explore other accounting firms or even switch to an automated system, where my historical data from the previous period was already stored.
Here is what’s important to understand if you consider working with them: if you ever want access to the data stored in the accounting system they use, you will not receive it. Your entire history will simply be emailed to you as a collection of PDF files. Nothing more.
On top of that, I currently cannot access my own account within the accounting software, even though it is tied to my email. I receive a message stating that my account is controlled by another person (a SIIAMI accountant). When I contacted them about this, they told me to reach out to the software provider myself, as they claim it is not their responsibility.
Overall, this is the most customer-unfriendly business I have personally dealt with, and I cannot say anything positive about my experience with them.
They not only corrected my yearly declaration but also took the time to explain in detail why the mistake happened and how I should proceed in the future. This gave me full clarity and confidence in the process.
Thanks to their expertise and careful approach, I now feel reassured and can finally sleep peacefully, knowing everything is in order. I am deeply thankful to have found such reliable and skilled professionals.
I would like to separately highlight my personal manager Inna. She is an excellent professional, always in touch and ready to help. Thank you very much for your support and answers to all my questions.
Frequently asked questions (FAQ)
What is a sole proprietorship (JDG) in Poland?
A sole proprietorship (JDG) is the simplest and most popular form of running a business or being self-employed. It is a profit-making activity conducted individually by one person in their own name and under their own direct responsibility.
How to set up a sole proprietorship with a Pole's Card?
Holding a Pole’s Card allows you to start a sole proprietorship on the exact same legal terms as Polish citizens. You can apply for a visa, establish your business in CEIDG, and operate without requiring an additional work permit.
Can I register a sole proprietorship without a PESEL number?
Having a PESEL number is mandatory for electronic CEIDG registration and for issuing a Profil Zaufany (Trusted Profile). To complete the setup, a business must ensure the owner obtains a PESEL number prior to registration. If you do not have one yet, our team will assist you in securing it first.
How long does registration take?
Once your application for entry is submitted online, official assignment of your NIP number and REGON typically occurs within 7 days.
What are the advantages and disadvantages of a sole proprietorship in Poland?
Choosing a sole proprietorship (JDG) is the fastest way to launch a business in Poland. Registration of sole proprietorship is free, requires no initial capital, and gives you total control over your business and profits. You can also take advantage of significant social security (ZUS) discounts for your first few years, cheaper monthly accounting, and flexible tax models like Ryczałt that can substantially lower your tax bill.
However, since there is no legal split between you and your business, you are personally liable for all company debts with your private assets. You are also required to pay fixed monthly ZUS contributions regardless of your revenue, and you cannot bring in co-founders or equity investors. Additionally, non-EU expats must hold a qualified legal status or eligible residence permit (such as a Pole’s Card, permanent residence, temporary residence for studies/family reunification/humanitarian grounds, or US citizenship) to open a JDG.
Unsure if a JDG fits your legal status or business goals?
Our team at SIIAMI can help you choose the optimal corporate structure and guide you smoothly through the entire registration process.