START A COMPANY / EUROPE

How to register a company in Poland

Polish companies register in the KRS. A sp. z o.o. needs PLN 5,000 capital and can be formed online through S24 for about PLN 350 in fees. Sole traders (JDG) register free in CEIDG.

REGISTRY: KRS (National Court Register) for companies and CEIDG (Central Registration and Information on Business) for sole traders; start page biznes.gov.pl
ONLINE: Fully online
FROM: PLN 0 (≈ £1)
STRUCTURES HERE: 3

Go to the official registry

Setting up from abroad

Foreigners can own a sp. z o.o. and appoint non-resident directors; no PESEL needed. Online S24 filing needs a qualified e-signature or Trusted Profile, otherwise sign before a notary. EU/EEA/Swiss citizens can run a JDG on Polish terms; non-EU need a residence permit.

SOLE TRADER

JDG: Jednoosobowa działalność gospodarcza (sole proprietorship)

Freelancers and small traders wanting free, same-day registration.

Liability: Unlimited: you are personally liable
You need: 1 owner
Minimum capital: None
Time: 1-3 days

Steps

Create a trusted profile (Profil Zaufany) or use a qualified e-signature for biznes.gov.pl.
File the CEIDG-1 application online at biznes.gov.pl (free).
Choose PKD activity codes and the tax form (scale, flat 19% or lump sum).
Receive the NIP and REGON through CEIDG; register for VAT (VAT-R) if needed.
Register with ZUS within 7 days (ZUS ZUA form) for social and health insurance.
Open a business bank account.

Documents

Passport or national ID
PESEL or application for one
Polish business address
Trusted profile or e-signature
PKD codes

Official fees

CEIDG registration is free.

Budget

How	About	What it covers
Do it yourself	PLN 0≈ £1	DIY: CEIDG registration is free
With an accountant or agent	PLN 600≈ £120	Accountant helps with registrations, ZUS and tax form, about
Full service	PLN 1,500≈ £300	Accountant with first-year bookkeeping and tax planning, about

Every year

Monthly ZUS contributions
Monthly or quarterly PIT advances
VAT returns (JPK_V7)
Bookkeeping or simplified records
Annual PIT return

Check before you rely on it. Not confirmed with an official source: ZUS contribution rates in 2026.

PRIVATE LIMITED COMPANY

sp. z o.o.: Spółka z ograniczoną odpowiedzialnością (limited liability company)

Start-ups and foreign-owned businesses wanting limited liability and an investor-ready structure.

Liability: Limited to what you put in
You need: 1 shareholder and 1 management board member
Minimum capital: PLN 5,000 (shares of at least PLN 50 each)
Time: 1-3 days via S24; 1-3 weeks otherwise

Steps

Choose a company name and a Polish registered address.
Draft the articles of association: use the S24 online template (cash contributions only) or a notarial deed.
Open a bank account and pay in the PLN 5,000 capital, or declare payment at filing.
Appoint the management board and sign the S24 application with a qualified e-signature or Trusted Profile.
Pay the court fee of PLN 250 plus PLN 100 for gazette publication; the court usually registers within 1 working day.
Receive KRS number, NIP and REGON; register for VAT (VAT-R) and with ZUS for employees.
Report beneficial owners in CRBR within 7 days of KRS entry.

Documents

Articles of association
Shareholder and board details
Bank confirmation of capital
Registered office evidence
Beneficial owner statement (CRBR)

Official fees

S24 route: court fee PLN 250 plus PLN 100 gazette, about PLN 350 total; notarial route adds notary fees and a higher court fee.

Budget

How	About	What it covers
Do it yourself	PLN 350≈ £69	DIY via S24: court fee PLN 250 plus gazette PLN 100
With an accountant or agent	PLN 2,500≈ £490	With an agent or accountant handling filings, about
Full service	PLN 6,000≈ £1,200	Law firm with notary, registered address and bank help, about

Every year

Annual financial statements filed with KRS
Corporate income tax (CIT 19%, 9% for small taxpayers)
Monthly VAT returns (JPK_V7)
ZUS payroll filings
Update CRBR beneficial owners

Check before you rely on it. Not confirmed with an official source: CIT rate for small taxpayers and any 2026 changes.

PARTNERSHIP

sp. j.: Spółka jawna (general partnership)

Two or more individuals trading together with a simple structure.

Liability: Unlimited: you are personally liable
You need: 2 partners
Minimum capital: None
Time: 1-3 weeks

Steps

Sign a partnership agreement in writing.
Apply for entry in KRS via the portal (e-signature) or on paper.
Pay the court fee of PLN 500 (unverified) plus gazette publication.
Receive NIP and REGON.
Register for VAT (VAT-R) and with ZUS for each partner.
Open a business bank account.

Documents

Partnership agreement
Partners' ID and PESEL
Registered address

Official fees

KRS court fee about PLN 500 plus gazette PLN 100 (unverified).

Budget

How	About	What it covers
Do it yourself	PLN 600≈ £120	DIY: court and gazette fees, about
With an accountant or agent	PLN 2,000≈ £390	With an accountant handling filings, about
Full service	PLN 4,500≈ £890	Lawyer drafts agreement and handles registration, about

Every year

Partners' PIT returns
Monthly ZUS
VAT returns
Annual accounts

Check before you rely on it. Not confirmed with an official source: partnership court fee.

After you register

Register for VAT (VAT-R); the VAT exemption threshold is PLN 200,000 annual sales (unverified for 2026).
Register with ZUS within 7 days of CEIDG or KRS entry for social insurance.
Report beneficial owners in CRBR within 7 days of KRS entry; fines apply for failure.
Open a business bank account (IBAN) with the NIP.
Join NFZ health insurance via ZUS.
Check sector licences or permits on biznes.gov.pl.

Sources

Checked 1 Oct 2026 against:

Pound amounts use HMRC's exchange rates for 2026-10 and are a rough guide only.

Other countries in Europe

This guide is general information to help you plan, not legal, tax or immigration advice. Fees, forms and rules change: check the official registry before you file, and take professional advice for anything complex. Agent and lawyer costs are typical market prices, not quotes.

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