Poland has remained one of the most attractive jurisdictions for small and medium-sized businesses among foreigners, including those from CIS countries, in recent years. The simplicity of administrative procedures, access to the EU market, and a relatively predictable tax system make the registration of a sole proprietorship (SPÓŁKA JEDNOOSOBOWA / jednoosobowa działalność gospodarcza) a sought-after option for those planning to officially work and develop their own business.
However, despite the formal simplicity, the process of starting a business as a sole proprietor in Poland involves a number of legal and organizational nuances. From choosing the type of activity code (PKD), tax form, and social security system to correctly filling out applications in CEIDG and communicating with ZUS and KAS — each stage requires careful and considered attention.
This article discusses the key steps and features of registering a sole proprietorship in Poland: from basic requirements for foreigners to practical aspects of submitting documents and choosing the optimal tax model. The material is aimed at those planning to open a sole proprietorship and who want to minimize the risks of mistakes at the start.
The first step is to realistically assess which work format best matches your planned turnover, level of risk, and number of clients. In practice, most foreigners start with sole proprietorship (the equivalent of FOP/IE) due to simple registration and minimal maintenance costs. However, if you plan a partnership business or division of responsibilities, it is worth considering civil partnership or limited liability company., where different tax and reporting rules already apply. It is important to determine in advance whether you will work only with individuals or plan large B2B contracts — this affects both the form of contracts and the requirements of counterparties regarding your legal form.
At the same time, it is necessary to check whether your activity falls under special licensing regimes or additional conditions for staying in the country. For a number of sectors (financial services, transport, medicine, education), permits, membership in self-regulatory organizations or confirmed qualifications may be required. It is also important to ensure that your residence status (residence card, visa, refugee status, etc.) allows you to conduct business activities. It is useful to prepare a brief checklist in advance and discuss it with an accountant or consultant.
| Form | Responsibility | Difficulty of starting |
|---|---|---|
| JDG (Individual Business Activity) | Personal property | Minimal |
| Civil partnership | Joint, full | Low |
| Limited liability company. | Within the contribution | Average |
Registration through the state register CEIDG begins with the preparation of digital tools: you will need a trusted profile or a qualified electronic signature, as well as an active e-mail and a Polish phone number for confirming operations. After authorization on the gov.pl portal, the entrepreneur fills out the interactive CEIDG-1 form, where they provide personal data, residence address, and business address, choose the form of taxation and PKD codes. It is important to prepare in advance: a bank account number (can be added later), information about the location of documentation storage, as well as information about planned employees if they will be hired from day one.
| Stage | Action | Deadline |
|---|---|---|
| Authorization | Login through a trusted profile | 5–10 minutes |
| Filling out | CEIDG-1 form online | 20–30 minutes |
| Confirmation | Signature and submission of the application | Instantly |
| Activation | Status check in the registry | On the day of submission |
The first step is to understand how you plan to earn and what expenses you can officially confirm. This determines the choice between flat-rate tax on recorded income (a single percentage of turnover), general rules (taxation on the scale 12%/32% considering expenses) and linear data 19%. With low expenses and a clear income structure, the flat-rate system is often beneficial, especially for IT services, marketing, and creativity. However, if you have significant documentable expenses (rent, subcontracting, equipment), it is worth considering the general system or linear tax. When choosing, it is useful to model several income/expense scenarios and compare the final tax burden, including health insurance contribution, which is calculated differently depending on the regime.
| Regime | When it is beneficial | Feature |
|---|---|---|
| Lump sum | Few expenses, stable turnover | Costs cannot be accounted for |
| Tax scale | High expenses, moderate income | Progressive rate 12%/32% |
| Linear tax | High income, many expenses | Fixed 19%, without benefits |
After choosing the tax system, registration in Tax Office (TO) и ZUS it actually happens through a statement CEIDG-1. In this form, you specify the chosen tax regime, types of activities (PKD), accounting method (income and expense book or ewidencja przychodów), and the form of advance payment. ZUS receives the data automatically, but it is important for the entrepreneur to track the deadlines independently: there is a standard 7 days from the start date of activity to submit contributions. Special attention should be paid to such moments as:
Many entrepreneurs underestimate the importance of preparing documents and choosing the right format of activity, which leads to delays and additional costs. A common mistake is incorrectly specified main activity (PKD), which subsequently leads to difficulties with licenses, banking services, and tax benefits. Problems with choosing are no less common the form of taxation: registration “by default,” without consulting an accountant, often results in overpayment of taxes. Entrepreneurs also often ignore checking the status of legal residence and the right to conduct business, which can lead to refusal of registration or the need for urgent change of the basis for residence.
To minimize risks, it is important to prepare a checklist in advance and refer to it at each stage of registration. Pay attention to such practical steps:
| Error | Consequence | How to prevent |
|---|---|---|
| Incorrect PKD | Refusal of the license, problems with the bank | Cross-check with the classifier, consult |
| Random choice of taxation | High tax burden | Analyze income and expenses in advance |
| Absence of an accountant | Fines for errors in reporting | Conclude a contract before the first declaration |
In summary, opening a sole proprietorship in Poland requires careful preparation, understanding of legal norms, and consistent execution of all procedural steps. A clear definition of the type of activity, selection of the optimal tax form, correct registration in the relevant registers and authorities, as well as compliance with accounting and reporting requirements minimize risks and simplify further work.
Thoughtful planning at the business launch stage helps not only to avoid common mistakes but also to create a stable foundation for further development in the Polish market. If doubts arise, it makes sense to consult with specialized professionals — an accountant, tax consultant, or lawyer, to adapt general rules to your specific situation and ensure compliance with current legislation.
