Opening a company in Poland for Belarusians: step by step

Opening a company in Poland is becoming one of the most sought-after tools for Belarusian entrepreneurs to preserve and develop their business in a stable legal environment of the EU. Poland offers clear tax rules, access to the European market, and relatively simple administrative procedures. However, in practice, registering a company abroad is associated with a number of legal, tax, and organizational nuances, the neglect of which can lead to delays, additional costs, and legal risks.

This material breaks down the process of opening a company in Poland for Belarusian citizens step by step: from choosing the organizational and legal form and checking residency restrictions to preparing founding documents, registering with the KRS, registering with tax authorities, and opening a bank account. The aim of the article is to provide a structured guide that allows assessing the feasibility of registration, preparing in advance for key requirements, and minimizing mistakes at each stage.

Choosing the legal form and optimal tax system for Belarusian entrepreneurs in Poland

At the start, it is important to compare familiar Belarusian business forms with Polish realities. Most often, three options are suitable for newcomers: individual entrepreneurship (Sole Proprietorship), limited liability company. and less frequently — limited partnership. Each option affects personal liability, the ability to attract partners, and the image before counterparties differently. For the convenience of initial analysis, one can focus on such criteria as starting capital, the scale of planned activities, and acceptable risk levels.

• Sole Proprietorship — quick launch, minimum formalities, but personal liability and dependence on residency status.
• Limited liability company. — limited liability, more complex accounting, but better protection for owners and higher trust from banks and clients.
• Limited partnership — a hybrid solution, more often used for more complex structures and optimizing partner participation.

The choice of tax regime is closely related not only to the legal form but also to the nature of income. In Poland, the following are available the general scale of personal income tax (with progression), a linear rate of 19% for entrepreneurs, as well as rychal'tovoe nalogooblozhenie oborota dlya otdel'nykh vidov deyatel'nosti. Dlya kompanii deystvuyet CIT 9% or 19% pri soblyudenii ustanovlennykh kriteriev po oborotu i strukture kapitala. Klyuchevaya zadacha — sopostavit« prognoziruemuyu vyruchku, strukturu raskhodov i plan reinvestitsiy, chtoby izbezhat» «pereplaty» na starte i ne sozdavat' sebe ogranicheniy dlya rosta.

• Obshchaya shkala PIT tselesoobrazna pri nizkoy pribyli i nalichii znachimykh raskhodov, kotorye mozhno uchest'.
• Linear 19% chasto vygoden dlya stabil'nogo dokhoda srednego i vyshe urovnya bez znachitel'nykh nalogovykh l'got.
• Leverage mozhet sokratit' nagruzku pri vysokoy marzhe i prostom nabore uslug, no ogranichivaet vychet raskhodov.
• CIT 9% osobenno interesen malym spółka z o.o., planirovanim aktivnoe razvitie i reinvestirovanie pribyli.

Trebovaniya k uchreditelyam i podgotovka paketa dokumentov s uchetom belorusskogo grazhdanstva

Dlya registratsii pol'skoy kompanii s uchastiyem grazhdan Belarusi vazhno zaranee ubezhdit'sya v sootvetstvii bazovym kriteriyam: nalichie deystvitelnogo zagranichnogo pasporta, sokhranenie pravosposobnosti (otsutstvie zapreta na vedenie biznesa v ES i v Pol'she), a takzhe prozrachnoye proiskhozhdenie sredstv, vnosimykh v ustavnyy kapital. Otdel'noye vnimanie udelyaetsya aktual'nosti dannykh: sovpadenie napisaniya FIO v pasporte i v uchreditel'nykh dokumentakh, korrektnaya transliteratsiya, podtverzhdennyy adres prozhivaniya uchreditelya. Na stadii podgotovki uchrediteli takzhe opredelyayutsya s formoy uchastiya — kak fizicheskoe litso ili cherez uzhe sushchestvuyushchuyu inostrannuyu kompaniyu.

Paket dokumentov formiruetsya s uchetom belorusskogo grazhdanstva i vozmozhno go distantsionnogo formata registratsii. Obychno trebuyutsya:

• Zagranichnyy pasport uchreditelya (skan vysokogo kachestva, vse strany s otmetkami).
• Podtverzhdenie adresa prozhivaniya (schet za kommunal'nye uslugi, vypiska banka, registratsiya po mestu zhitel'stva).
• Draft of the charter (Umowa spółki) indicating Belarusian founders and their shares.
• Documents on the origin of funds with a significant charter capital (bank statement, property sale agreement, etc.).
• If necessary — power of attorney for a Polish lawyer or consultant with an apostille and certified translation.

Company registration in the Polish court and opening a bank account practical nuances

The registration process in KRS has long moved away from paperwork, but for Belarusians, details are still important: correct drafting of the charter, data of the founders, and confirmation of the company's address. Mistakes in PKD codes or formulations of the subject of activity can lead to refusal or delays. Lawyers recommend preparing a package of documents in two languages (Russian/Polish) in advance, as well as paying attention to the powers of the director: the charter should clearly specify who and under what conditions signs contracts. When submitting electronically via S24, it is important to have a valid a qualified electronic signature or trusted profiles of all participants, otherwise the application will «hang» without movement.

• Minimum package: charter, decision of the founders, application to the court, confirmation of address.
• Practice: agree on the form of the charter with the accountant and the bank in advance.
• Deadlines: registration without errors takes from 1 to 7 working days.
• Risks: non-compliance of the charter with the bank's compliance requirements.

When opening an account, banks increasingly require not just a standard package of documents, but a detailed picture of the planned activities. Managers pay attention to the countries of counterparties, expected turnover, currency of settlements, and the logic of the business model. A short and formal description of the business often raises additional questions and prolongs the procedure. Therefore, it is advisable to prepare in advance: a brief business presentation, a rough turnover plan for 6–12 months, and a list of key clients/suppliers (even potential ones). It is important to understand that some banks have a negative attitude towards operations with Belarus and Russia — it is better to clarify this before registration to avoid changing banks after the company is entered into the register.

• Documents for the account: KRS extract, charter, beneficiary data, lease agreement, director's passport.
• Communication format: most often a face-to-face interview with the risk manager.
• Payment solutions: it is worth considering not only traditional banks but also licensed fintech services.
• Language of communication: in most cases Polish or English; a Russian-speaking manager is more of a bonus than a rule.

Tax and accounting after company registration obligations and key recommendations

After entering the details of your sp. z o.o. in the KRS, the moment comes when each operation must be correctly reflected in the accounting: from the share capital to the first sales. In Poland, a company is required to maintain full accounting, submit VAT declarations (if registered as a taxpayer), CIT, as well as reports to ZUS if there are employees. Late submission of reports or errors in tax calculations threaten fines, restrictions on VAT refunds, and additional audits. To minimize risks, it is important for the entrepreneur to establish systematic interaction with the accountant and agree in advance on the form of document flow, deadlines for submitting primary documents, and the format of reports for the owner. It is also useful to develop a simple internal regulation for working with finances and documents, accessible to all project participants.

In practice, Belarusian business owners should pay special attention to choosing a tax regime and correctly classifying expenses related to cross-border activities (business trips, IT services, marketing). It is recommended to conclude a written contract with an accounting firm or in-house specialist, clearly outlining the areas of responsibility and the list of services. Key recommendations after registration include:

• Open a separate settlement account only for company operations and do not mix personal and corporate finances.
• Immediately determine the accounting policy (methods of depreciation, approach to reserves, exchange rate differences).
• Automate document exchange (scans, electronic invoices, integration with the bank).
• Check counterparties against registers (KRS, VAT) and document this in the due diligence file.
• Allocate a budget for consultations with a tax consultant for transactions with non-residents.

Looking back

In summary, opening a company in Poland for Belarusian entrepreneurs is a sequential and managed process, provided there is thorough preparation. A clear understanding of legal requirements, the tax system, and administrative procedures allows for minimizing risks and optimizing the timeline for launching a business.

It is recommended to work out the business model in advance, choose the optimal legal form, and also seek advice from specialized professionals — lawyers, accountants, and tax consultants. This approach will help not only to correctly prepare all documents but also to build a sustainable foundation for the further development of the company in the Polish market.

Timely planning, adherence to formal procedures, and realistic resource assessment will allow Belarusian entrepreneurs to successfully integrate into the business environment of Poland and leverage its opportunities for scaling and diversifying their business.