The opening of a sole proprietorship (FOP, in Poland - jednoosobowa działalność gospodarcza) is one of the most accessible ways to legally conduct business in Poland. For citizens of Ukraine and other foreigners, this form of registration allows them to officially work, enter into contracts, pay taxes, and use the social security system on par with local entrepreneurs. At the same time, the procedure for starting a business is associated with a number of legal and administrative nuances: choosing the type of activity (PKD), the form of taxation, registration in the necessary registers, and interaction with tax authorities.
This article provides a step-by-step guide to opening an FOP in Poland: from preparing documents and choosing the optimal tax regime to submitting an application online or in person. The material is aimed at those who want to officially register their entrepreneurial activity, minimize the risks of mistakes, and immediately establish operations in accordance with Polish legislation.
At the start, you need to determine how exactly your business will operate: as a self-employed entrepreneur (individual activity) or through other available structures, for example, a form similar to «individual entrepreneur» in Ukraine. For most migrants, the optimal format sole proprietorship — it is simpler to register, inexpensive to administer, and suitable for freelancing, IT, consulting, and online trading. At this stage, it is worth considering whether you will work alone or plan to attract employees, what the level of risks and turnover will be, whether there is a need to limit liability and have a more complex corporate structure. Compare legal requirements with the actual business model to avoid changing the format after a few months.
The next key choice — taxation system. In Poland, FOPs most often use general rules (tax on actual income), linear tax, or lump sum (tax on revenue at rates depending on the type of activity). It is important to assess not only the rate but also the possibility of deducting expenses, the obligation to maintain accounting, turnover limits, and the prospects of registering as a VAT payer. It is convenient to compare options in a table in advance and work out a basic financial forecast for the year.
| Option | When it is beneficial | Feature |
|---|---|---|
| General scale | Small profit, many expenses | Progressive rate, tax benefits |
| Linear tax | High stable income | One rate, without part of the benefits |
| Lump sum | Simple services, low expenses | Tax on revenue, minimal accounting |
At this stage, it is important to prepare a set of documents in advance and check whether you meet the basic criteria for registration. You will need valid identification data and documents confirming the legality of your stay and the right to conduct business. Pay attention to the accuracy of personal data, matching addresses, the validity of residence cards, and the absence of spelling errors in the application — any discrepancies may lead to delays in registration. It is useful to prepare digital copies of all documents, as some procedures in Poland are carried out through electronic services.
To minimize the risk of refusal, create an internal checklist and sequentially verify each item against the requirements of the chosen type of activity. Special attention should be paid to the correctness of the selection of PKD codes, the presence of necessary permits and licenses, as well as the correct indication of the tax form. For convenience, the following preparation scheme can be used:
| Element | What to check | Risk in case of error |
|---|---|---|
| Personal data | Consistency of writing in all documents | Delay in registration |
| Address | Relevance and availability of supporting documents | Refusal to register |
| PKD | Compliance with actual activity | Problems with the tax office and inspections |
| Tax regime | Realism considering turnover and expenses | Excessive tax burden |
To start online registration, it is necessary to prepare in advance: Polish PESEL, access to the profile Trusted Profile or bank identification, as well as a current Polish phone number and email. In the entrepreneur's personal account on the portal Biznes.gov.pl you fill out the CEIDG-1 form: choose the type of activity, start date, tax regime, and PKD codes. Before sending, it is advisable to have a brief checklist on hand:
| Registration method | Where to register | What to bring with you |
|---|---|---|
| Online | Biznes.gov.pl, ePUAP | Trusted Profile, PESEL |
| In person | Commune or city office | Passport, PESEL, completed CEIDG-1 form |
When submitting the application in person at the commune or city office, the employee helps to correctly fill out and register the CEIDG-1 form in the system, after which the data is automatically transmitted to the tax office, ZUS и REGON. To clarify tax aspects (choice of taxation form, VAT payer registration), you can make an appointment for a consultation at the local Tax Office or contact an accountant. Important: check that there are no discrepancies in addresses, dates, and personal data in the application, otherwise the process may be delayed or require corrections through an additional application.
First, choose a bank that offers favorable conditions for entrepreneurs: pay attention to service fees, transfer commissions to Ukraine, integration with accounting services, and the availability of English or Ukrainian language support. To open an account, you will usually need: passport or residence card, PESEL, proof of residence, as well as an extract from CEIDG. At the bank branch, clarify in advance whether you can sign the contract through trusted profile, so that you can manage the account online later. Immediately after opening, receive the details in the format IBAN and check that the account is displayed in the White List VAT — this will simplify work with counterparties.
| Stage | What to do | Deadline |
|---|---|---|
| Registration in ZUS | Submit ZUS ZUA/ZZA via PUE or in person | Within 7 days from the date of starting the sole proprietorship |
| Selection of benefits | Check eligibility for Ulga na start / Mały ZUS | Immediately upon registration |
| Payment of contributions | Set up automatic payment from the business account | By the 20th of each month |
To register with ZUS, create a profile on the platform PUE ZUS (can be done via e-dowód, bank identification, or profil zaufany) and fill out the form ZUS ZUA (if you pay for both health and social insurance) or ZUS ZZA (only medical). Before sending, make sure that: the correct insured code is selected, actual income rates are indicated (for Mały ZUS Plus), and the start date of insurance matches the start date of activity in CEIDG. It is practical to immediately set up a payment template in online banking for the individual ZUS account number and link reminders to avoid delays and benefit blocks.
In summary, opening a sole proprietorship in Poland is a process that requires careful preparation, understanding of legal norms, and strict adherence to established procedures. Following the described steps sequentially minimizes risks, avoids typical mistakes, and establishes operations in accordance with Polish legislation from the very beginning.
Before starting a business, it is recommended to carefully analyze the chosen form of taxation, assess potential expenses, and consult with specialists if necessary — an accountant or a lawyer. This will help not only to properly register the business but also to optimize it from a financial and legal perspective.
Timely registration, correct bookkeeping, and compliance with reporting deadlines will be the foundation for stable operation and further development of your business in Poland.
