Opening a business in Poland in recent years has become an attractive option for Russian entrepreneurs and investors. The country offers a stable legal environment, access to the European Union market, a relatively predictable tax system, and developed infrastructure. At the same time, launching a company in another jurisdiction is associated with a number of legal, administrative, and practical nuances, the neglect of which can lead to additional costs and delays.
This article discusses the key stages of business registration in Poland, the specifics of choosing an organizational and legal form, requirements for founders and share capital, as well as basic tax and migration aspects. Special attention is given to practical issues: selecting a legal address, opening a bank account, working with local consultants, and interacting with Polish government authorities. The material is intended for entrepreneurs considering Poland as a platform for opening or relocating a business and aims to create a comprehensive understanding of the procedures and risks at the start.
The first strategic decision is to determine in what format to conduct activities: as an individual entrepreneur (jednoosobowa działalność gospodarcza), through limited liability company. or, for example, a spółka komandytowa.. The choice affects the degree of personal liability, requirements for share capital, accounting complexity, and the company's image in the eyes of partners. For small businesses with low risks, individual entrepreneurship is often chosen due to simple reporting and quick launch, while a spółka z o.o. allows limiting personal liability and appears more reliable when working with large clients. It is important to assess not only the current scale but also growth prospects, potential investors, and the planned ownership structure.
| Form / Tax | Features | Who it is suitable for |
|---|---|---|
| Individual entrepreneur + linear PIT | Stable rate, beneficial with high margins | Freelancers, IT, consulting |
| Individual entrepreneur + ryczałt | Revenue tax, without considering costs | Low costs, simple services |
| Sp. z o.o. + CIT | Limited liability, company image | Partnership projects, scaling |
Tax burden optimization in Poland is based not only on the choice of form and rate but also on proper planning: distribution of income between dividends and salary, use of benefits (e.g., IP Box, ulga B+R), as well as analysis of turnover thresholds for different regimes. It is advisable to model several scenarios in advance — what the final tax and contribution burden will look like at various income levels. In most cases, it makes sense to involve tax advisor to check the Polish and international components, especially if calculations with foreign counterparties or the transfer of business from another jurisdiction are planned.
The first step is to choose the organizational and legal form and prepare the basic package of documents. For sole proprietorship a profile is sufficient Trusted Profile and an application in the system CEIDG, for limited liability company. the articles of association (umowa spółki), share capital, and registration in KRS through the S24 or eKRS portal. At this stage, it is important to immediately consider the codes PKD, the form of taxation, and information about the beneficiaries for subsequent submission to the register CRBR. All communication with authorities is conducted through electronic platforms, so setting up a qualified signature or Profil Zaufany is the technical foundation for further work.
| Register | Purpose | Submission deadline |
|---|---|---|
| CEIDG / KRS | Creation of a business record | Before the start of operations |
| CRBR | Indication of beneficiaries | 30 days from registration |
| US (NIP/VAT) | Taxation and VAT status | Before the first transaction |
After the record appears in the register, the stage of data updating begins and establishing regular interaction with government structures. The entrepreneur will need to submit an application for registration as a taxpayer if necessary VAT (VATR, VAT-R), open a bank account and report it to the tax office, as well as register employees when hiring them in ZUS. All changes — addresses, board composition, types of activities — must be promptly entered into KRS or CEIDG, otherwise there is a risk of fines and blockages. An effective practice becomes the implementation of an internal checklist for updating registers and appointing a responsible person to monitor the compliance of data with the actual activities of the company.
After choosing the legal form, the next step is to manage the company's money wisely. In Poland, a separate bank account is required for legal entities, through which operations for paying taxes, contributions to ZUS, and settlements with contractors and employees are conducted. Banks offer service packages specifically for businesses, including online banking, integration with accounting programs, and individual transaction limits. When choosing a bank, it is worth paying attention to:
| Business form | Minimum capital | Recommendation for the starting budget |
|---|---|---|
| Sole proprietorship | 0 PLN | Reserve for 3–6 months of expenses |
| Sp. z o.o. | 5,000 PLN | Additionally, a fund for taxes and ZUS |
The amount of starting capital should be planned based on the industry and monetization model, not just the minimum legal requirements. The financial plan should include: calculation of fixed and variable expenses, revenue forecast for the first 6–12 months, as well as «optimistic,» «realistic,» and «conservative» scenarios. It is useful to anticipate in advance:
When forming a team in Poland, it is important to consider not only the professional competencies of candidates but also their legal status. Citizens of non-EU countries will need to obtain the appropriate documents for legal residence and work: from a national visa type D to a residence permit with the right to work. In practice, entrepreneurs often combine various grounds for legalizing employees — employment contract, civil law contract, business visa, company owner status. It is important to think through the staffing strategy in advance to avoid situations where a key specialist cannot start their duties due to delays in document processing. Below are the main formats of cooperation:
| Type of permit | Who it suits | Features |
|---|---|---|
| Declaration of intent to employ | Citizens of Ukraine, Belarus, Georgia, etc. | Fast procedure, limited work duration |
| Work permit type A | Employees hired by a Polish employer | Tied to a specific company and position |
| Residence card | Long-term employees and business owners | Grants the right to stay and, under certain conditions, to work |
Compliance with local labor legislation in Poland is strictly monitored, and fines for illegal employment and errors in calculating contributions to ZUS can be substantial. The employer is obliged to provide:
To minimize risks, it makes sense to:
In summary, starting a business in Poland requires careful preparation, understanding of the legal framework, and a balanced approach to choosing the organizational and legal form and tax regime. Sequentially going through key stages—from market analysis and business plan development to company registration and accounting with regulatory authorities—allows for minimizing risks and ensuring sustainable project development.
Considering the constantly changing legislative and economic conditions, it is advisable to regularly monitor current requirements and, if necessary, involve specialized professionals—lawyers, accountants, and tax consultants. This approach helps not only to start correctly in the Polish market but also to build an effective business model in the long term.
