Starting a business in Poland

Registration, opening a business company

Opening your own business in Poland has become more accessible than ever for Ukrainians and other foreigners. Thanks to simplified procedures and support from the Polish state, thousands of entrepreneurs implement their business ideas in the country every year. Our company USPI-WORK & Documents specializes in providing comprehensive support in opening and running a business for foreign citizens.

Choosing the right legal form is the foundation on which the security and stability of your company is built:

1. Individual – sole proprietorship (JDG)

• The simplest and most common form of business – is registered online with CEIDG, without a minimum capital. The entrepreneur is personally liable with all property.

2. Joint forms of activity

• Joint civil partnership (spółka cywilna, s.c.) – at least two persons, jointly liable with all property. Does not have the status of an independent entrepreneur, is registered individually with CEIDG.

3. Commercial partnerships (spółki handlowe)

3.1 Partnerships:

• Jawna (simple partnership) – has legal capacity, not a legal entity; all partners are personally liable.
• Partnerska (partnership) – for professionals (doctors, lawyers); personally liable, except for the partners’ mistakes.
• Komandytowa (limited liability partnership with two categories of partners) – at least one with limited liability, the others are liable without limitation.
• Komandytowo-akcyjna (limited joint-stock partnership) – combination of partnership and share capital, has a legal entity.

3.2 Capital companies:

• Spółka z o.o. (limited liability company) – the most popular form (popular among foreigners), minimum capital PLN 5,000; liability only within the limits of the contribution, CIT taxation.
• Spółka akcyjna (joint stock company) – intended for large businesses, minimum capital PLN 100,000; more complex structure.
• Prosta spółka akcyjna (PSA) – modern form for startups (from PLN 1 capital)—introduced in 2021.

We analyze each case in detail to offer the option that best suits the scale of your business and the level of responsibility.

Opening a business for foreigners in Poland

How can a foreigner open a private limited company in Poland? This question worries many who plan to start a business. According to Polish law, foreigners who meet certain criteria can register an individual business:

• Citizens of the EU and EEA countries. Have the right to do business on the same grounds as Polish citizens.
• Holders of the Polish Card (Karta Polaka). Can open a PE without additional restrictions.
• Foreigners with a permanent residence permit. Have full rights to conduct business.
• Holders of an EU resident card. Are equal in rights to Polish citizens.
• Ukrainians who arrived after 24.02.2022. Can open a PE on the basis of the Law on Assistance to Citizens of Ukraine.
• Persons with a temporary residence permit. Provided that the permit was issued on the basis of study, work or doing business.
• Persons with refugee status. Have the right to full-fledged entrepreneurial employment.

What is SP. Z O.O.?

A limited liability company (abbreviated as sp. z o.o.) is the Polish equivalent of a limited liability company. It is the most popular form of business among foreigners.

A limited liability company in Poland has a number of advantages compared to an individual entrepreneur:

• Limited liability – the company’s members are liable for the company’s obligations only within the limits of the contributed capital, and not with all their personal property.
• Minimum authorized capital – to register a limited liability company in Poland, 5,000 PLN of authorized capital (about 1,200 euros) is required.
• Possibility of a single-person foundation – SP. Z O.O. can be created by one person, who is both the founder and director.
• No restrictions on types of activity – unlike a private limited company, a spółka can engage in any type of commerce.
• Professional image – a company in the form of an LLC is perceived by business partners as more serious and reliable.
• The possibility of attracting investors – a simpler structure for the entry of new participants and investments.
• Tax benefits – under certain conditions, a more favorable taxation system may be available

To open a turnkey company in Poland in the form of a sp. z o.o., the following steps must be completed:

• Preparation of the company’s charter (can be standard or individual).
• Notarization of constituent documents.
• Deposit of authorized capital into a bank account.
• Registration in the National Court Register (KRS).
• Obtaining NIP and REGON numbers.
• Registration as a VAT payer (if necessary).

How to open an account in a Polish bank

In order to legally accept payments and pay taxes, you must open an account in a Polish bank. We help you choose a bank that offers the most favorable rates for servicing business accounts, currency exchange offices and convenient online banking. As of 2026, many Polish banks have significantly simplified procedures for Ukrainians, for example:

• PKO Bank Polski – has Ukrainian-language support and special offers for Ukrainians.
• Bank Pekao S.A. – in some cases does not require proof of residence.
• mBank – offers fully remote account processing via video identification.
• Millennium Bank – allows you to open an account in a Polish bank without a personal identification number, and use your passport number instead.
• Alior Bank – is suitable for foreigners even without proof of legal residence.

In order to open a bank account in Poland with a Ukrainian passport, the following documents are usually required:

• International passport or ID card.
• Polish phone number.
• Residential address.
• PESEL number.
• Extract from the CEIDG or KRS register.
• NIP number.
• Company charter (for sp. z o.o.).
• Documents confirming the authority of the person signing the contract.

Taxation systems for businesses in Poland

When opening a company, it is important to consider the tax rules that will apply in 2026:

• Corporate tax (CIT) for small companies is 9%, for large ones – 19%.
• Entrepreneurs in private enterprise (JDG) can choose between a progressive scale (12% and 32%) or a flat tax of 19%.
• Benefits are available for innovative companies – the so-called IP Box (5% rate for income from intellectual property).
• There are special support programs for startups, including grants and tax holidays.

In addition, all entrepreneurs must be registered as social insurance payers (ZUS). The amount of contributions depends on the form of entrepreneurship and the chosen insurance package.

Licenses and permits for business

Some types of business require additional permits. We help clients obtain all the necessary documents:

• Alcohol and tobacco sales – license from local authorities.
• Transport services – license for transportation.
• Medical activities – permit from the Ministry of Health.
• Educational services – registration with the relevant educational authorities.
• Construction companies – certification of technical supervision.