Opening a business activity as an individual entrepreneur (FOP) of the 2nd group in Poland is one of the most sought-after options for legalizing business for foreigners, including those from Ukraine and other CIS countries. This format allows providing services or conducting trade activities under simplified taxation and reporting conditions while remaining within the legal framework of Polish jurisdiction.
This step-by-step guide is intended for those who plan to start entrepreneurial activities in Poland and want to understand where to begin, what formalities need to be completed, what documents to prepare, and which authorities are involved in the registration process. The material sequentially examines the key stages: from choosing the activity code and preparing data to submitting an application, registering in the registers, and registering with tax authorities and social security funds.
The purpose of the article is to provide a structured, practice-oriented algorithm of actions that minimizes the risk of errors and delays when opening a 2nd group FOP in Poland.
At the planning stage, it is important to clearly define what exactly you will be doing, as the chosen type of activity affects the PKD codes, available benefits, and possible restrictions. Make a list of the main services or goods you plan to offer and select the corresponding PKD codes from the Polish classifier. To reduce risks, it is advisable to add several related types of activities — this will allow expanding the range of services without changing registration data. Note that some areas (for example, financial services or medicine) require additional permits and insurance.
| Tax system | Features | Who it suits |
|---|---|---|
| General (on a scale) | Progressive rate, expense accounting | Freelancers, consultants with high costs |
| Linear | Fixed rate, fewer benefits | Stable income above average |
| Turnover | Turnover tax, simple reporting | Small services with low costs |
When choosing tax regime evaluate the expected turnover, expense structure, and planned investments. If you have many documented expenses (office rent, equipment, contractors), a system that allows for expense accounting may be more beneficial. With low turnovers and simple services, the simplified tax regime eases administration and reduces bureaucratic burden. It is recommended to calculate several scenarios considering the planned income and consult with an accountant to avoid excessive tax burden in the first year of operation.
In practice, starting a business begins with preparing a basic package of documents: valid passport, PESEL, confirmation of residence rights (visa, residence card, or UKR status), as well as a rental agreement for housing or another document confirming the address. A brief description of the planned activity is added, PKD (activity codes) and the chosen form of taxation. Then, the submission of the CEIDG-1 application is done online through the trusted profile or in person at the gmina/urząd miasta. Within one application, you can simultaneously apply for registration in ZUS and the tax office, which reduces the number of visits to institutions.
| Stage | Where it is performed | Key result |
|---|---|---|
| Submission of CEIDG-1 | Gmina / online | Registration of entrepreneur status |
| Tax accounting | Tax Office | Definition of the taxation system |
| Registration in ZUS | ZUS / via CEIDG | Accrual of insurance contributions |
The second group is characterized by fixed amounts of basic payments, so planning the burden is possible already at the business launch stage. The main obligations include a single tax according to the chosen form (most often ryczałt), insurance contributions to ZUS, and, if the threshold is exceeded, VAT payment. It is important for the entrepreneur to determine in advance whether the status will be beneficial VAT payer, as well as to consider that ZUS rates change annually and depend on the period of activity (preferential, transitional, or standard). For clarity, key payments can be summarized in a brief table, which is convenient to use as a checklist during monthly calculations.
| Type of payment | Base/rate | Frequency |
|---|---|---|
| Ryczałt tax | The rate depends on the type of activity | Monthly/quarterly |
| ZUS insurance contributions | Fixed amount per year | Monthly |
| VAT (VAT) | At the rate of 23%, 8%, or 0% | Monthly/quarterly |
To minimize risks, it is recommended to establish a simple internal regulation: keep records of income in a separate table, reserve at least 30–40% of turnover for taxes and contributions, and also mark the reporting deadlines in the calendar in advance. Practically useful: use online accounting or the services of an accountant, immediately save all invoices and payment confirmations in a single cloud storage, and review the taxation model when the turnover volume changes. Pay attention to such moments as:
In practice, many entrepreneurs face problems due to incorrect choice of activities and misestimation of income. A mistake in selecting PKD codes leads to a discrepancy between the actual activity and the declared one, which is fraught with fines and additional charges. It is no less risky to underestimate or overestimate the planned turnover: in the first case, one can «fall out» of the limits, in the second — overpay contributions and taxes. To reduce risks, analyze the income structure in advance, check the current limits for group 2, and coordinate the list of PKD with an accountant familiar with the specifics of Polish legislation. It is also useful to prepare a reserve for the first 3-6 months to cover ZUS, taxes, and accounting services to avoid cash gaps.
Another group of mistakes is related to document flow and communication with institutions. Entrepreneurs often miss deadlines for submitting declarations, incorrectly fill out applications in CEIDG, or do not notify ZUS about a change of status, which increases administrative costs and requires the involvement of a lawyer. Minimizing risks is aided by an internal control system: a reporting calendar, checklists for key procedures, and regulations for interaction with accounting. It is also useful to compare options for cooperation with accountants and online accounting services in advance:
| Option | Advantages | Cons |
|---|---|---|
| Independent accounting | Minimum costs | High risk of errors |
| Online service | Automation of reporting | Limited support |
| Personal accountant | Individual solutions | Higher cost |
In summary, opening a sole proprietorship of the 2nd group in Poland requires careful preparation, understanding of legal requirements, and consistent execution of all procedural steps. Clear planning, correct selection of types of activities and tax systems, as well as timely submission of necessary applications help minimize risks and avoid typical mistakes at the start.
It is recommended to analyze your own business model in advance, assess potential income and expenses, and if necessary, seek advice from an accountant or lawyer specializing in Polish law. This will help not only to properly register the sole proprietorship but also to build a sustainable financial and organizational structure for the business.
By following the described algorithm and relying on current regulations, an entrepreneur gains the opportunity to legally and effectively conduct business in Poland, focusing on the development of their project rather than on resolving formal issues.
