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Business Registration in Poland
Opportunities and Advantages
Business registration in Poland is not only a legal formality, but also a strategic step that allows integration into the European business environment. For many entrepreneurs, it is an opportunity to scale their operations, optimize processes, and take advantage of the potential of one of Central Europe’s largest economies.
The company formation process requires an understanding of local legislation, choosing the appropriate business structure, and preparing the necessary documents. It is important to consider all nuances to ensure that the registration is fast and hassle-free.
Main Business Forms in Poland
- Small and medium-sized businesses
- Companies working with partners and contractors
- Businesses with risks where it is important to limit personal liability
- Foreigners who want to start a business in Poland
- Freelancers, self-employed individuals, private specialists
- Small businesses without employees
- People working under contracts without the need for a complex legal structure
Civil Partnership
- Family businesses
- Small partnership projects
- Local businesses with minimal investments
Spółka Akcyjna (S.A.)
- Large enterprises
- Companies planning to attract investors
- Businesses ready to go public
Experience across various industries
IT & startups
Construction companies
Retail & wholesale trade
Cafés and restaurants
Beauty industry
Services & freelancers
Not sure which option to choose?
Taxes for Businesses in Poland
When starting a business in Poland, it is important to understand the tax system, as it affects the financial stability and profitability of the company. Polish legislation provides for various tax regimes depending on the business form, turnover, and type of activity.
Corporate Income Tax
(CIT – Podatek dochodowy od osób prawnych)
CIT Tax Rate:
What is taxed?
- Profit from core business activities
- Investment income
- Profit from asset sales
Benefits and exemptions:
- New companies may use a preferential tax regime
- Possibility to apply investment deductions
Who is it suitable for?
- Sp. z o.o. and other legal entities
- Medium and large businesses
Income Tax
(PIT – Podatek dochodowy od osób fizycznych)
General rules – Taxation under the general system:
12% – for income up to 120,000 PLN per year (up to 30,000 PLN is tax-exempt)
32% – for income exceeding 120,000 PLN
Linear tax – Flat rate (19%) regardless of income
Lump-sum tax (Ryczałt) – Fixed percentage of revenue (from 2% to 17% depending on the type of activity)
Що оподатковується?
- Дохід від основної діяльності компанії
- Прибуток від інвестицій
- Дохід від продажу активів
Пільги та винятки:
- Нові компанії можуть скористатися пільговим режимом оподаткування
- Можливість використання інвестиційних відрахувань
Кому підходить?
- Sp. z o.o. та інші юридичні особи
- Середній та великий бізнес
Value Added Tax
(VAT – Podatek od towarów i usług)
Standard VAT rates in Poland:
8% – for specific food products, construction, healthcare
5% – for essential goods (some food products, printed materials)
0% – export of goods and certain international services
Is business registration as a VAT payer mandatory?
- Companies with annual turnover up to 200,000 PLN are exempt from VAT
- VAT registration is mandatory if the company engages in international trade
Пільги та винятки:
- Нові компанії можуть скористатися пільговим режимом оподаткування
- Можливість використання інвестиційних відрахувань
Кому підходить?
- Sp. z o.o. та інші юридичні особи
- Середній та великий бізнес
Social and Insurance Contributions
(ZUS – Zakład Ubezpieczeń Społecznych)
What contributions are included in ZUS?
- Pension insurance
- Health insurance
- Disability insurance
- Labor fund
How much does an entrepreneur pay?
- First 6 months — “Zero ZUS” (ulga na start): only health insurance is paid (around 400–500 PLN/month); no social contributions.
- Next 24 months — Reduced ZUS (preferencyjny ZUS): based on a minimum base (30% of the minimum wage); total around 500–700 PLN/month (including health insurance).
- After 2.5 years — Full ZUS (around 1500–1800 PLN/month depending on income)
Пільги та винятки:
- Нові компанії можуть скористатися пільговим режимом оподаткування
- Можливість використання інвестиційних відрахувань
Кому підходить?
- Sp. z o.o. та інші юридичні особи
- Середній та великий бізнес
Dividend Tax
Dividend tax rate:
Who is it suitable for?
- Owners of Sp. z o.o. and shareholders of S.A.
Пільги та винятки:
- Нові компанії можуть скористатися пільговим режимом оподаткування
- Можливість використання інвестиційних відрахувань
Кому підходить?
- Sp. z o.o. та інші юридичні особи
- Середній та великий бізнес
What our clients say
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Business Registration Process in Poland
1. Free consultation — defining business goals and the optimal tax system.
2. Assistance with selecting PKD codes.
3. Filling out the registration form:
- Full name and owner details
- Legal address (can be a home address)
- Types of activity (according to PKD classification)
- Chosen taxation system
- Need for VAT registration
4. Obtaining NIP and REGON.
After registration, the entrepreneur automatically receives a NIP (tax number) and REGON (statistical code).
5. ZUS registration (social insurance).
6. Opening a bank account (optional) — we recommend the best banks in Poland. For sole proprietors, opening an account is not mandatory, but it is required when working with legal entities.
- Online (via S24) — simplified process, takes 1–2 days.
- Through a notary — traditional method with notarized documents, takes up to 7 days.
- Company charter (includes activity types, share capital, management structure).
- Resolution on director appointment (if there are multiple founders).
- Passport data of the founders.
- Legal address (can be rented or virtual office).
- Minimum share capital — 5000 PLN (can be deposited after registration).
- NIP — tax identification number
- REGON — statistical number
- If the company plans to work with VAT, a VAT registration application is required.
Don’t put your plans on hold — take the first step toward registering your business today.
FREQUENTLY ASKED QUESTIONS
What is needed to register a business in Poland?
To register a business in Poland, you need a PESEL number, a Profil Zaufany, and a legal address.
If you don’t have a PESEL or Profil Zaufany — we’ll help you obtain them.
If you don’t have an address to register your business — you can use a virtual office (we can help with that too).
How long does it take to register a business?
Sp. z o.o.:
- via the S24 electronic system — up to 24 hours
- via a notary — up to 7 working days
- registration through CEIDG usually takes 1–2 working days
Which PKD activity codes must be indicated during registration?
When registering a business in Poland, you must indicate PKD codes — this is the classification of types of activity.
The main PKD reflects the core business activity.
You can also add additional codes — there can be dozens.
IMPORTANT: PKD codes can be changed or added in the future.
We provide assistance in selecting the appropriate PKD codes.
Can a Polish company be used to conduct business in other EU countries?
How it works:
- sign contracts with clients and partners in any EU country
- issue invoices with an EU VAT number
- rent offices or warehouses abroad
- open branches or representative offices in other countries
- hire remote employees from any EU country
A Polish company is recognized as a full-fledged legal entity in the EU and can:
- For intra-EU trade, it is recommended to obtain an EU VAT number (NIP UE) — a special international VAT payer number
- Some EU countries may have additional requirements (e.g., tax registration in the country of operation if a permanent establishment exists)
- You must maintain accounting in Poland and file reports in accordance with Polish legislation, even if you operate in another EU country