Opening a sole proprietorship (SP, Polish equivalent — jednoosobowa działalność gospodarcza) in Poland is one of the most accessible ways to legally conduct business and earn income in the country. For citizens of Ukraine and other foreigners, this form of entrepreneurship often becomes the optimal solution: it is relatively simple to register, does not require significant capital, and allows for a quick start to commercial activities.
At the same time, the procedure for opening a SP in Poland has its own peculiarities: legal requirements, choice of activity codes (PKD), tax regime, registration with ZUS, as well as working through electronic services of the Polish administration. A mistake at any stage can lead to delays, additional costs, or tax risks.
This material presents a step-by-step guide to opening a SP in Poland: from preparing documents and choosing a tax form to registration in state registers and starting activities. The aim of the article is to help you structure the process, avoid typical mistakes, and confidently navigate all stages of setting up your own business.
At the start, it is important to determine in what format you will operate: as an independent entrepreneur without hired personnel, with employees, in the service or trade sector. This affects both rights and obligations, as well as the tax burden. Polish legislation provides several basic options that are most often chosen by foreigners: general taxation system (zasady ogólne), flat tax rate (podatek liniowy 19%) и lump-sum tax on revenue (ryczałt). When choosing, it is worth evaluating not only current income but also forecasts for 1–2 years ahead, planned expenses, and the need to document them.
| Regime | Who benefits | Features |
|---|---|---|
| General principles | Beginners with high expenses | Progressive scale 12/32%, maximum deductions |
| Linear tax | IT, consulting, freelancing with high income | Stable 19%, fewer benefits |
| Lump sum | Services with low costs | No expenses, rate from 2% to 17% by PKD |
The first step is to prepare the data and enter the electronic register. CEIDG through the zaufany profile, e-dowód, or bank identification. In the online form CEIDG-1, you provide personal data, residence address, and business address, choose PKD codes (types of activities), tax form, and method of accounting (independently or with an accountant). It is important to choose a name for the business in advance (you can use the format «Full Name + działalność gospodarcza»), decide if you need VAT status, and indicate whether you plan to hire employees. Before submitting, carefully check each field — correcting errors later will require a separate CEIDG-1 application (zmiana wpisu).
| Stage | Deadline | Result |
|---|---|---|
| Sending CEIDG-1 | On the day of submission | Creating a record of the sole proprietorship |
| Assignment of NIP | Usually 1–7 days | Taxpayer number |
| Verification in the database | After processing | Public status of activity |
After registration, monitor the status in the CEIDG database and in the electronic tax office. NIP is assigned automatically and sent electronically (via ePUAP/zaufany profile) or available in response to a request to the NIP database (REGON database or taxpayer search). If you already had a NIP as an individual (for example, when working under an employment contract), it will be reused — a separate number for the sole proprietorship is not generated. It is recommended to save the confirmation of entry in CEIDG and the document with NIP in a separate folder: they will be needed by the bank when opening a current account, by contractors for contracts, and by the accountant when setting up accounting.
To register and fully operate as an entrepreneur, a current account opened in the legal name of the sole proprietorship (first and last name with a note about the form of activity) is required. The bank will usually require: passport or residence card, PESEL or passport number, NIP number and an extract from CEIDG. Some institutions additionally request confirmation of the residential address or rental agreement. When choosing a financial institution, it is important to clarify whether it supports online service in English or Ukrainian/Russian languages and integration with popular accounting systems. Pay attention to the availability of separate details for PLN and foreign currency accounts — this will simplify work with foreign clients and marketplaces.
When selecting a bank and tariff, evaluate not only the cost of service but also the entire range of services:
| Criterion | What to look for | Recommendation |
|---|---|---|
| Account servicing | Monthly fee, hidden commissions | Zero payment tariff with active use |
| Transfers to the EU | SEPA cost, crediting times | Fixed low commission and crediting in 1 day |
| Currency account | Availability of IBAN in EUR/USD, exchange rate | Bank with competitive rates and multi-currency cards |
| Online cabinet | Interface language, stability, business functions | Full functionality without visiting a branch |
Properly structured accounting in Poland starts with choosing a tax form and a transparent system for working with primary documents. Even at the startup stage, it is advisable to establish internal regulations: what documents you request from counterparties, how you prepare acts, invoices, and contracts, and within what timeframes you pass them to the accountant or into the e-KPiR program. It is useful to immediately determine which operations you conduct only cashless and which you allow in cash, and where you store expense confirmations. To minimize errors, it makes sense to use specialized online services (banking + e-accounting) and regularly reconcile data with account statements.
| Risk | Reason | Prevention |
|---|---|---|
| Additional tax assessment | Errors in invoices | Verification before sending |
| Fines from the IRS | Delays in declarations | Reporting calendar |
| Disputes with contractors | Ambiguous contracts | Legal audit of templates |
Legal risks are reduced when an entrepreneur separates personal and business finances, correctly formulates the subject of activity (PKD), and does not go beyond its scope without updating records. It is important to carefully check contractors against open registers, document payment and liability terms in contracts, and also document any changes in cooperation in writing. Regular monitoring of changes in Polish tax and labor legislation, subscribing to official newsletters, and collaborating with a specialized lawyer allow for timely adaptation of the contractual base and prevent the accumulation of hidden obligations to the state and partners.
In summary, opening a sole proprietorship in Poland is a sequential process that, with proper preparation, does not present significant difficulties. A clear understanding of legal requirements, correct selection of types of activities and tax systems, as well as timely registration of necessary registrations allow for minimizing risks and avoiding unnecessary costs.
It is recommended to analyze the specifics of your own business in advance, assess tax implications, and consult with specialists in accounting and law if necessary. This approach will help build a sustainable business model in the Polish market and focus on business development rather than administrative issues.
