Skip to content 
REGISTRATION OF SOLE PROPRIETORSHIP (JDG, SOLE TRADER) IN POLAND
Based on 49 reviews
powered by Google
WANT TO START YOUR BUSINESS IN POLAND QUICKLY AND WITHOUT COMPLICATED BUREAUCRACY?
A sole proprietorship (Jednoosobowa Działalność Gospodarcza – JDG) is the simplest and most accessible way to run a business. JDG allows you to conduct commercial activities without complex reporting, and registration takes only 1 day. However, it’s important to correctly choose the tax system and account for mandatory contributions.
What is JDG?
Jednoosobowa Działalność Gospodarcza (JDG) is the Polish equivalent of a sole proprietorship, which allows one person to run a business without creating a legal entity.
Key Features of JDG:
- Simple registration – can be completed online in 1 day.
- Minimal requirements – no share capital is needed.
- Flexible taxation – you can choose a suitable tax regime.
- Personal liability – the entrepreneur is liable with all personal assets.
- Low business maintenance costs – minimal accounting expenses.
Who is JDG suitable for?
- Freelancers (IT specialists, designers, marketers)
- Self-employed professionals (doctors, lawyers, consultants)
- Owners of small shops, cafes, and online businesses
- Service providers (hairdressers, builders, photographers)
If you want to start a business in Poland quickly and without bureaucracy, JDG is your ideal choice.
How to register JDG in Poland?
Sole proprietorship (JDG) registration in Poland is done entirely online via the CEIDG system (Centralna Ewidencja i Informacja o Działalności Gospodarczej). The procedure takes less than 24 hours.
01
Preparing the Information
Before submitting your application, you need to prepare the following:
- Passport or residence card (for foreigners)
- Residential or business address
- Selected PKD codes (classification of business activities)
- Decision on whether VAT registration is needed
- Choice of tax system
02
Submitting the Application to CEIDG
The application must include:
- Business name (usually matches the owner’s name)
- PKD codes (types of activity)
- Registration address
- Selected taxation system
03
Obtaining NIP and REGON
After submitting the application, the entrepreneur automatically receives:
- NIP – tax identification number (for reporting)
- REGON – statistical number of the business
04
ZUS Registration
(Social Insurance Fund)
The entrepreneur is required to register with ZUS within 7 days of starting business activity. ZUS contributions:
ZUS contributions:
ZUS contributions:
- First 6 months — “Zero ZUS” (ulga na start) — only health insurance is paid (around 400–500 PLN/month). No social contributions are paid.
- Next 24 months — Reduced ZUS (preferencyjny ZUS) — social contributions are based on the minimum base (30% of the minimum wage). Total monthly cost is around 500–700 PLN (including health insurance).
- After 2.5 years — Full ZUS (approx. 1500–1800 PLN/month depending on income)
05
Opening a Bank Account
(optional)
Opening an account is not mandatory, but if the entrepreneur works with legal entities, having a corporate bank account is required.
Experience across various industries
Ми обслуговуємо клієнтів із найрізноманітніших сфер:
IT & startups
Construction companies
Retail & wholesale trade
Cafés and restaurants
Beauty industry
Services & freelancers
Leave the bureaucracy to us — you focus on growing your business!
Our company offers comprehensive support at every stage of JDG registration in Poland. Turn to professionals!
TAXES FOR SOLE PROPRIETORS (JDG) IN POLAND
JDG gives the opportunity to choose a convenient taxation system.
Type of Tax
Zasady ogólne
Podatek liniowy
Ryczałt
Ставка
12% (up to 120,000 PLN), 32% (over 120,000 PLN)
19%
2-17%
Description
Taxable income = difference between income and expenses
Taxable income = difference between income and expenses
Calculated based on revenue, without deducting expenses
VAT:
- If your annual income is less than 200,000 PLN, VAT registration is not required.
- If you work with legal entities or international clients, it is recommended to register as a VAT payer (rate: 23%).
Important: The tax regime is chosen at the time of registration, but can be changed annually.
What our clients say
Google Reviews
Would you recommend the Finance Expert
Ready to start working together?
Accounting and Reporting for JDG
What needs to be submitted to the tax office?
- Monthly or quarterly tax reports
- VAT declaration (if registered as a VAT payer)
- ZUS reporting (social contributions)
Advantages and Disadvantages of JDG
JDG allows you to choose a convenient taxation system.
Advantages:
- Fast registration (1 day)
- Minimal accounting costs
- Flexible taxation system
- Ability to work without VAT if income is low
Disadvantages:
- Personal liability for business debts
- High ZUS contributions after 2.5 years
- More difficult to cooperate with large companies (they prefer Sp. z o.o.)
JDG – is a great option to start with, but as your business grows, consider switching to Sp. z o.o.
Don’t postpone your plans — take the first step to register your business today.
Price for JDG registration:
900
zl
FREQUENTLY ASKED QUESTIONS
Everything you need to know about business registration in Poland. 👇
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?
The registration time depends on the chosen form.
Sp. z o.o.:
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?
Yes, a Polish company (for example, Spółka z o.o.) can be used to conduct business throughout the European Union.
How it works:
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
DESIGN GROUP