Business registration in Poland

Foreigner who has passport can start business on the same conditions as Poland citizens in any business legal structure.

Such person can start sole proprietorship and register it in CEIDG (if this person has ukrainian citizenship, Pole’s card, permanent residence permit, temporary residence permit) or any partnerships including general partnership, limited partnership etc., and register it in National Court Register.

– PESEL – is the national identification number, which consists of 11 digits. The PESEL number includes date of birth, serial number, gender and reference number.

– A citizen of Ukraine who legally entered Poland from February 24th, 2022, directly from the territory of Ukraine, will receive a PESEL after submitting an application to any commune’s office in Poland. The application can be filled out by the applicant or an office employee based on the data provided by the applicant.

Other foreigners, as well as citizens of Ukraine who arrived before February 24th, 2022, can get a PESEL during registration or by submitting an application to the relevant Urząd.

Most often, our clients register Spółka z o.o. – limited liability partnership or JDG ( jednoosobowa działalność gospodarcza) – sole proprietorship.

There are also other types of public business management in Poland, such as limited partnership, joint-stock company and so on.

There is also opportunity to cooperate with Business Incubator.

Each of these types has its advantages and disadvantages. The best – to get a comprehensive consultation from our specialists, which of these forms of doing business is suitable for you, taking into account all the nuances and needs of your business.

• For Sp. z o.o. – it’s tax of 9% on income up to €2 million per year and tax of 19% on income more than €2 million per year.  

There are also tax benefits – “Estoński CIT” (Estonian CIT) – 0% taxation under certain conditions for Sp. z o.o. (our specialists can tell you about it in detail).

• There are different tax rates, but the main ones for sole proprietorship – 12% for income up to 120000 zł/year and 32% for income more than 120000 zł/year.And 19% – if you do not choose an income limit.

• There are next tax rates for IT sector – 5% (IP BOX), 8,5%, 12% and 15% – depending on the type of activity and services.

1. You can come to Poland or we can open a company remotely.
2. Signing a contract with us: for this you need an email to which we will send a letter. This letter will contain the contract that you must sign.
3. After that, you need to send us a copy of the contract by e-mail.
4. Payment to the company’s account (full payment or advance payment of 50%)
5. You send us:

• “Certification” (notarized confirmation of identity and signature)
• Power of attorney for processing all needed documents for opening your company;
• Digital Signature Certificate Agreement (you need this for signing documents for company registration, financial documents, reporting, contracts, etc.)

6. We prepare and fill out all documents necessary for company registration. (For this you do not need to be a citizen of Poland or have a residence permit. The only necessary document for this is a passport.)
7. Registration:

• Checking company’s name, preparation of the list of activities according to PKD;
• Processing of constituents documents: contract, decision of the Board of Management;
• Payment of registration fee;
• After that, we send the documents to the court and the registrar and wait for their response;
• Registration of your company in State Register of Enterprises (KPS in Poland), in State Tax Services, statistical offices etc.
• Obtaining of the Individual Taxpayer Identification Number (ITIN) and statistic number REGON;
• Payment of tax on the minimum authorized capital;
• We submit preliminary documents to the bank for opening an account and after that you come to Poland.

8. If you paid only 50% in advance – payment of the other 50%.
9.  Conclusion of a virtual office lease agreement (legal address).
10. Opening a bank account
11. Design and manufacture of a seal. 
12. You sign a service contract for your company with an accountant (ours or yours).