How to legally and profitably open your own company in Poland

Opening a company in Poland attracts more and more entrepreneurs from CIS countries due to a stable economy, predictable legal environment, and access to the European Union market. However, for such a step to be not only legal but also economically viable, it is important to understand the requirements of Polish legislation, the taxation system, available organizational and legal forms, and practical aspects of doing business in advance.

This article discusses the key stages of establishing a firm in Poland: from choosing the form of activity and preparing founding documents to registration in state registers and optimizing tax burdens. The material is aimed at entrepreneurs planning to start a business from scratch or transfer part of their operations to Poland, and will allow them to assess risks, costs, and potential benefits even before making a final decision.

Choosing the optimal legal form of business in Poland and requirements for founders

When starting in Poland, it is important for an entrepreneur to align their plans with the specifics of local business forms. In practice, foreigners often choose sole proprietorship (JDG) for freelancing and small services, limited liability company. — for projects with partners and higher turnover, while limited partnership и joint-stock company is in demand for scaling and attracting capital. When choosing, it is worth considering:

  • tax burden (rates, possibility of benefits, form of calculation);
  • the level of personal liability of founders for the company's debts;
  • requirements for authorized capital and the sources of its formation;
  • the complexity of administration (accounting, reporting, corporate procedures);
  • growth prospects and plans for attracting investors.
Form Founders Capital Responsibility
Sole Proprietorship 1 individual Not required Unlimited
Sp. z o.o. 1 or more persons (including foreigners) from 5,000 PLN Limited by contribution
Limited partnership Minimum of 2 partners Contractual Different for types of partners

Both formal and practical requirements are imposed on the founders. It is necessary to confirm legal capacity and the absence of a ban on conducting business in Poland, provide valid documents (passport, if necessary - residence card or visa), as well as prepare a correctly executed charter or founding agreement. In some cases, founders may be required to provide:

  • proof of address of the company (lease agreement, virtual office);
  • the presence of a Polish representative or a board member with the right to stay, if the activity requires constant management on-site;
  • the register of beneficial owners (CRBR) with up-to-date information about the actual owners;
  • the presence of a VAT number when working with contractors from the EU.

Step-by-step procedure for registering a company in Poland and key legal nuances

First, choose the legal form and prepare the founding documents: charter, participant data, amount and structure of the share capital. At this stage, it is important to check the uniqueness of the company name, determine the types of activities according to PKD, and agree in advance on the registration address (including the possibility of using a virtual office). Then open a bank account for capital contribution, form a package of documents for KRS through the online system or a notary and submit it along with state fees. At the same time, it is worth organizing an electronic signature for the manager and accounting — without it, it will be difficult to fully interact with government agencies and submit reports.

  • Choice of tax system — general, simplified, or preferential regimes for startups.
  • Registration in ZUS — registration in the insurance system for the owner and employees.
  • Tax reporting — deadlines and format for submitting VAT and CIT/PIT declarations.
  • Contracts with counterparties — correct provisions on jurisdiction and liability.
Stage Key risk Recommendation
Preparation of the charter Unclear distribution of shares and powers Specify exit and voting mechanisms
Choice of address Refusal of registration due to a formal address Conclude a lease agreement or virtual office
Taxes and ZUS Fines for delays and incorrect regime Consultation with a local accountant

Taxation in Poland for new firms and available cost optimization regimes

When choosing a business form, the taxation format becomes key: for small projects, it is often beneficial linear PIT 19% (for jednoosoba działalność gospodarcza), which simplifies expense planning but deprives some benefits. The tax on the scale 12%/32%, remains more flexible, allowing for increased tax-free amount and joint declaration with a spouse. For companies of the type LLC. relevant CIT 9% or 19% depending on turnover, as well as tax deferral mechanisms in case of non-payment of dividends. It is important to consider mandatory ZUS contributions, the possibility of applying IP Box, and benefits for research and IT projects.

Legal optimization tools are based on the correct cost structure and reasonable division of activities. In practice, this may include:

  • Accounting for actual expenses: office or coworking rental, equipment, software, marketing, car and business trips, including partial accounting for home offices.
  • Choosing a beneficial form: entrepreneur on PIT or sp. z o.o. with part of the remuneration paid in the form of dividends or B2B contracts.
  • Using benefits: tax holidays for new investments, regional support programs, reduced rates for small businesses.
Form Tax rate Suitable for
PIT scale 12% / 32% Starting freelancers and microbusinesses
PIT 19% Fix 19% Specialists with high service margins
CIT (sp. z o.o.) 9% / 19% Projects with partners and investment growth

Practical recommendations for opening a bank account, accounting, and interacting with local consultants

To open an account, an entrepreneur should prepare a package of documents in advance: founding documents, an extract from KRS or CEIDG, a passport/residence card, as well as a brief description of activities and expected turnover. It is useful to compare the tariffs and requirements of different banks in advance, using a short meeting with a manager or an online consultation. Pay attention to the availability of internet banking in Russian or English, the possibility of integration with accounting programs, and the convenience of working with foreign currency accounts. It is recommended to create a small checklist and agree on it with the accountant to establish correct accounting of expenses and income, including separate accounting of VAT, travel, and representation costs.

  • Local accountants and lawyers help to correctly choose the form of taxation and avoid fines.
  • The contract with the consultant should clearly describe the scope of services, responsibilities, and response times to requests.
  • Electronic document flow (e-invoice, JPK) should be set up right away to avoid wasting time on sending papers.
  • Regular reports from the accountant (for example, once a month) allow for prompt adjustments to the financial strategy.
Element What to pay attention to
Bank Tariffs, fees, support for foreign clients
Account PLN + currency, limits, and online access
Accountant Experience with foreigners, language of communication, licenses
Service contract Price, area of responsibility, SLA for responses

In conclusion, let’s draw conclusions

In conclusion, it should be noted that opening a company in Poland, with proper preparation and reliance on current legislation, can become a sustainable and profitable project. A consistent approach to choosing the organizational and legal form, a correct assessment of tax consequences, and adherence to registration procedures allow for minimizing risks and optimizing costs at the initial stage.

The use of professional legal and accounting support, as well as preliminary market analysis and requirements for conducting activities in a specific industry, significantly increases the chances of successful implementation of a business idea. At the same time, a key factor remains the systematic compliance with local regulations and timely adaptation to changes in the legal environment.

By adhering to these principles, an entrepreneur gains the opportunity not only to legally establish themselves in the Polish market but also to build a foundation for the long-term development of their company.

We provide a wide range of accounting services, including tax planning, bookkeeping, financial consulting, and much more
We are on social media
© 2026 Accounting services in Poland | PRO FLINT. All rights reserved.