Opening a sole proprietorship (FOP, Polish equivalent – jednoosobowa działalność gospodarcza) in Poland is becoming increasingly relevant for foreigners, including citizens of Ukraine and other CIS countries. Polish legislation offers relatively transparent procedures for registering and running a business, but a lack of knowledge about local rules, terminology, and document requirements often leads to mistakes at the start.
The aim of this article is to provide a structured and practical guide for independently opening an FOP in Poland. We will cover the key stages – from preparing the necessary data and choosing the type of activity to submitting an application to CEIDG, registering with the tax office, and ZUS. This step-by-step approach will help minimize risks, save time, and increase the chances of a successful business launch without involving intermediaries.
At the start, it is important to determine what exactly you plan to do and how it will look from the perspective of Polish legislation. For most foreigners, the optimal status is sole proprietorship (the equivalent of FOP), but even at this stage, it is worth assessing whether you will work in Poland personally or remotely, whether you need a physical office, warehouse, or workshop. The nature of the activity affects the PKD codes (the equivalent of Ukrainian KVED), the taxation model, and the need for additional permits. Prepare a brief description of the services or goods you plan to offer and compile a working list of PKD codes:
| Type of activity | Examples of PKD | Special requirements |
|---|---|---|
| IT and freelancing | 62.01, 62.02 | Most often without licenses |
| Online trading | 47.91 | Regulations on consumer rights protection |
| Beauty services | 96.02 | Sanitary standards, sometimes courses/diplomas |
At the same time, you should check whether you meet the basic legal and immigration requirements for conducting business. A foreigner must have a legal basis for staying and working: a residence card, national visa, or another status that allows for the registration of activities. It is important to clarify in advance whether your income falls under the restrictions of the visa type, whether there is a ban on entrepreneurial activities, and whether you need a Polish residential address or legal address for registration. Also, pay attention to future tax obligations: compare the expected income, planned taxation regime, and ZUS contributions to understand how financially sustainable the chosen business model will be in the first months of operation.
To begin, prepare the necessary data: актуальный PESEL, Polish residential address, contact phone number, and email, as well as consider types of activities according to PKD, place of business and tax form. Then log into the CEIDG portal via trusted profile and select the option to create a new CEIDG-1 application. In the interactive form, fill in the blocks step by step: personal data, registration and business address, PKD codes, tax parameters, as well as information about bank accounts. Before submitting the application, carefully check the draft, save it on your device, and only then sign it qualifiedly — through a trusted profile, without printing the documents.
| Stage | What is important to check |
|---|---|
| Entrepreneur's data | Match with passport and PESEL |
| PKD codes | The main type of activity is selected correctly |
| Taxation | Tax regime and advances on PIT |
| Start date of activity | Business start date and planned operations |
When choosing a tax system, it is important for the entrepreneur to compare the type of activity, planned turnover, and expense structure. For individual entrepreneurs in Poland, the key options are usually the general system (tax on a scale), tax at a flat rate (19%) и tax at a fixed rate on revenue (ryczałt). The general system is advantageous if you plan to use family taxation, tax benefits, and have relatively low income. The flat rate 19% is often more interesting with stable high profits and minimal need for benefits. Ryczałt can be attractive with a low share of expenses and simple operations; however, the rate depends on the type of activity and does not allow for accounting actual costs. When analyzing, it makes sense to focus not only on the current year but also on the projected income growth in the near future.
| Regime | Who it suits | Practical advice |
|---|---|---|
| Scale 12/32% | For beginners with unpredictable profits | Consider family deductions and benefits |
| Linear 19% | Freelancers and experts with high margins | Plan expenses and investments in advance |
| Lump sum | Services with minimal costs | Check the rate for your PKD before registration |
In practice, it is useful to model several scenarios: calculate the tax burden for each regime based on expected annual income, considering ZUS insurance contributions and possible benefits (for example, start relief и Small ZUS Plus). It is recommended to select PKD codes in advance, check if the activity falls under exceptions for ryczałt, and clarify whether VAT status is needed (active or exempt). A good practice is to consult with an accountant at the stage of choosing a regime, rather than after registration: many parameters (including the form of taxation) are declared when registering, and changing them mid-year is often either limited or financially disadvantageous.
After registering a business, it is important to immediately understand what categories of contributions await you: social (pension, disability, sickness), medical (NFZ), as well as a contribution to the Labor Fund, which appears after the end of the preferential periods (ulga na start, preferential ZUS, Mały ZUS Plus). The burden depends on whether you are using benefits and what type of taxation is chosen. To avoid missing deadlines and incurring penalties, it is advisable to open a separate bank account solely for taxes and contributions from day one and to mark key dates in the calendar:
| Type of error | Consequence | How to avoid |
|---|---|---|
| Late contribution | Penalties and blocking access to benefits | Set up automatic payments in the bank |
| Incorrect payment symbol | Funds «hang» in the wrong account | Use the individual ZUS number and payment templates |
| Lack of reports | Fine and additional charges | Send forms via PUE at least a couple of days before the deadline |
| Incorrect activity code | Problems with benefits and insurance payments | Check PKD and ZUS codes before submission |
The most common mistakes among new sole proprietors are related to incorrect determination of status (ulga na start, preferential contributions), incorrect completion of forms, and ignoring income changes throughout the year. It is recommended to keep a simple accounting table (income, expenses, amounts to be paid to ZUS and tax) and keep all payment confirmations in one cloud archive. This reduces the risk of discrepancies during audits and facilitates corrections. If you work with an accountant, clearly divide the areas of responsibility: who enters the data, who checks the amounts, and who presses the «send» button in PUE ZUS – this is trivial, but this is where technical and financial failures most often occur.
In summary, registering as an individual entrepreneur in Poland is a process that can be completed independently, provided that thorough preparation and careful adherence to formal requirements are followed. A clear understanding of the legal grounds, choosing the appropriate activity code, tax form, and insurance contributions allows minimizing risks and avoiding unnecessary expenses at the start.
Before submitting documents, it is advisable to double-check the accuracy of the entered data, deadlines, and registration procedures, as well as to familiarize yourself with the current changes in legislation. In case of disputed or non-standard situations, the optimal solution would be to consult a specialist – an accountant or lawyer working with small businesses.
A properly opened and registered individual entrepreneur creates a stable foundation for conducting business legally in Poland and for the further development of your business.
