Starting a business in Poland is a process that may seem difficult, especially for people who are not well-versed in the language, legal system, or administrative system of the country. Therefore, in this article, we aim to bring this topic closer, describe available solutions and main formal issues, and thus provide informational support to migrants who, upon arriving in our country, are considering starting their own business.
Residence status requirements
To start a business in Poland, a migrant must have the appropriate legal status. Depending on the migration situation, the process may vary.
- Citizens of the European Union (EU) – individuals from EU countries can start a business under the same conditions as Polish citizens. It is sufficient to have a valid identity document (ID card), and registration is done online in the CEIDG system.
- Citizens from non-EU countries – individuals from outside the EU must have the appropriate document allowing residence and work in Poland. This can be a residence card, visa, or permit for permanent or temporary residence. Additionally, it may be necessary to fulfill additional formalities related to employment or conducting business activities.
Registration of a business in Poland
The process of registering a company in Poland is relatively simple, but requires fulfilling a few formalities. For foreigners, it is important to be well-informed about the procedures and required documents.
- Sole proprietorship (JDG) – foreigners can establish a sole proprietorship by registering in the Central Register and Information on Economic Activity (CEIDG). Registration is free, and the CEIDG-1 form can be completed online. Online registration requires: a PESEL number, an identity document, and proof of residence in Poland (e.g., a rental agreement).
- Civil partnership or limited liability company (LLC) – a civil partnership can be established by individuals authorized to conduct business in Poland. Its establishment does not require registration in the National Court Register (KRS), but each party must register a sole proprietorship in CEIDG. In the case of a limited liability company (LLC), registration in the KRS is necessary, as well as drafting the company’s articles of association in the form of a notarial deed or via the S24 system.
Choice of taxation form
In Poland, entrepreneurs can choose one of several forms of taxation. This decision affects the amount of tax liabilities and the method of accounting.
- Tax scale (12% and 32%)
This is the basic form of income taxation, based on two thresholds: 12% for income up to 120,000 PLN annually, 32% for the excess over this amount (this form allows for the use of tax reliefs: e.g., child relief, joint settlement with a spouse, and is beneficial for people with lower incomes). - Flat tax (19%)
A fixed-rate tax, independent of the amount of income. It is preferred by entrepreneurs who earn higher incomes and do not use tax reliefs. Choosing this form excludes, among other things, joint settlement with a spouse and most reliefs. - Lump-sum tax on registered income
In this form of taxation, the tax is calculated on income, not profit, which means that the costs of earning income are not considered. Rates vary depending on the type of activity performed and range from 2% to 17%. The lump-sum tax is often chosen by people running service activities or working in creative and IT industries.
NIP, REGON, and ZUS numbers
After registering a company, each entrepreneur is assigned identification numbers.
- NIP (Tax Identification Number) – automatically assigned upon company registration in the CEIDG system (for sole proprietorship) or in the KRS system (for companies). In the case of foreigners who do not have a PESEL number, obtaining a NIP may require a separate application submitted to the appropriate tax office.
- REGON (Business Identification Number) – assigned by the Central Statistical Office (GUS) after business registration. It is used for statistical purposes and to identify the entrepreneur in the state system.
After registering a business, you must report to ZUS (Social Insurance Institution) to pay health and social insurance contributions. For foreigners, it is important to report to ZUS as soon as possible because contributions must be paid regularly. The registration must be done within 7 days from the start of the business (the date indicated in the CEIDG application or KRS entry).
Required documents for foreigners
To start a business, foreigners must provide the following documents:
- Identity document – this can be a passport or an ID card (depending on citizenship).
- PESEL number – if a foreigner does not yet have a PESEL number, it can be obtained at the municipal office. For citizens of EU countries, the PESEL number is automatically assigned upon registration in CEIDG.
- Certificate of residence address in Poland – this can be a rental agreement or another document confirming the place of residence.
- Residence document – non-EU citizens must provide a document confirming legal stay in Poland, such as a residence card or visa.
Costs related to starting a business
The costs of starting a business in Poland depend on the chosen legal form and the scope of required services. For foreigners, additional expenses may include translation services, consulting fees, and legal support.
1. Bussiness registration
- Sole proprietorship (JDG) – registration in the Central Register and Information on Economic Activity (CEIDG) is free of charge. The application can be submitted electronically or in person at the municipal office.
- Limited liability company (sp. z o.o.) – registration costs depend on the chosen method:
- Online registration via the S24 system – court fee is 250 PLN, announcement in the Court and Economic Monitor (MSiG) costs 100 PLN. Additionally, a civil law transaction tax (PCC) of 0.5% of the share capital applies (e.g., 25 PLN for a capital of 5,000 PLN).
- Traditional registration via a notary – court fee is 500 PLN, announcement in MSiG costs 100 PLN. Notarial fees depend on the amount of share capital and may range from 160 PLN to approximately 1,500 PLN net. VAT and costs of notarial deed copies are added on top.
2. Accounting
Keeping accounting records is mandatory for every form of business, although the scope varies depending on the legal form:
- Sole proprietorship (JDG) (KPiR) – accounting costs usually range from 170 to 300 PLN net per month. Prices depend on the number of accounting documents, the type of taxation, and the location of the accounting office.
- Limited liability company (sp. z o.o.) (full accounting) – accounting services for the company start at around 500 PLN net per month. With a larger number of documents or employees, these costs can be significantly higher.
3. Translations and consulting
Foreigners starting a business in Poland often require support from a sworn translator and a legal advisor, especially when registering a company or signing documents at a notary.
- Sworn translations – the cost of one billing page (1,125 characters including spaces) varies depending on the language and translation direction:
- Popular languages (e.g., English, German, French): 45–60 PLN net,
- Less common languages (e.g., Chinese, Japanese, Arabic): 60–120 PLN net.
Translations from a foreign language into Polish are generally cheaper than in the opposite direction. Sworn translations are required for documents submitted to courts, notaries, or the National Court Register (KRS).
- Legal consulting – basic legal services start at around 200 PLN net per hour. For more complex matters (e.g., preparing a company agreement in a foreign language, cross-border consultations), costs may be higher. In many cases, it is advisable to use a one-time consultation at the stage of starting a business
Check the help map for migrants and refugees and find assistance in categories such as employment and career counseling or other areas.
Adaptation to the Polish market
Migrants who start a business in Poland should also pay attention to cultural and market aspects:
- Polish language – although many people in Poland speak English, knowing Polish can be a great advantage, especially when dealing with clients and public offices.
- Networking – it is important for migrants to actively build their business networks. This can be done by participating in local industry events, networking meetings, or using online platforms.
- Support for migrants – there are many organizations in Poland that offer support for migrants, including business consulting, help with company registration, and assistance with integration. It’s worth taking advantage of these resources, especially at the beginning of your business journey. Find more information on our support map.
Helpful Resources
1. CEIDG – Central Registration and Information on Business
Online registration of sole proprietorships.
https://www.biznes.gov.pl/en/firma/zakladanie-firmy
2. ZUS – Social Insurance Institution
Information about social insurance for entrepreneurs (registration, contributions, exemptions).
https://www.zus.pl/en
3. National Court Register (KRS) – Court Registers Portal
Company registration, including limited liability companies via the S24 system.
https://ekrs.ms.gov.pl/s24/
4. GUS – REGON and Business Statistics
Search for REGON numbers and statistical information about companies.
https://wyszukiwarkaregon.stat.gov.pl/
5. GOV.PL – Information for Foreigners
Government portal with information on legalizing stay, work, and running a business by foreigners.
https://www.gov.pl/web/cudzoziemcy
