Opening a business in Poland is becoming not only a way for Ukrainians to integrate into the European economic space but also a real tool for preserving and developing professional potential. A favorable investment climate, access to EU markets, and clearly regulated procedures make Poland one of the most attractive jurisdictions for starting one's own business. At the same time, entrepreneurs face a number of practical questions: the choice of organizational and legal form, requirements for legal residence, tax nuances, registration formalities, and specifics of working with Polish banks and government agencies.
The aim of this article is to provide a structured, step-by-step guide to opening a business in Poland for Ukrainian citizens. The material will cover key legal and administrative stages, minimum document requirements, general timelines, and basic risks to pay attention to at the start. This approach will help reduce uncertainty, optimize preparation, and make the business launch process more predictable and efficient.
The first step is to match your residence status with the permissible legal forms. For Ukrainians with PESEL UKR, a residence permit, or a long-term visa, the following options are most often available: sole proprietorship (JDG), registration in the form of limited liability company. or participation in an already existing company as a co-founder. Temporary protection itself does not guarantee automatic access to all forms of business, so it is important to check the current clarifications from Urząd Pracy and Urząd ds. Cudzoziemców. When choosing a structure, the following are considered: the degree of personal liability, tax burden, requirements for share capital, and readiness to maintain more complex accounting.
| Status of stay | What to consider for the founder |
|---|---|
| PESEL UKR | The right to work and conduct business, but it is important to monitor the duration and possible extension of protection |
| Residence card | Check whether the purpose of stay allows business activity and participation in management bodies |
| National visa | Assess whether the type of visa restricts the establishment of a business or its specific type |
| Visa-free (90/180) | Opening a long-term structure is risky, it's better to prepare for legalization of stay in parallel. |
The choice between registration in CEIDG (sole proprietorship and simple partnership) and KRS (spółka z o.o., joint-stock and other companies) depends on the scale of the project, level of risk, and planned investments. To apply to CEIDG you will need: a valid passport or residence card, PESEL (preferably), address of residence in Poland, selected PKD codes (types of activities), as well as data for registration in ZUS and tax (taxation form, VAT payer status). In most cases, the application is submitted online through the trusted profile (profil zaufany) or in person at the gmina office, and the registration itself takes from a few minutes to 1 working day. For KRS, the list of documents is broader: the articles of association (umowa spółki) in the form of a notarial deed, data of participants, amount of share capital, address of the legal entity, and data of management bodies; submission is possible through the S24 portal or traditionally through the court, with the process usually taking from 3 to 14 days.
| Criterion | CEIDG | KRS |
|---|---|---|
| Form | Sole proprietorship (JDG) | Sp. z o.o. and others. |
| Speed | 0–1 day | 3–14 days |
| Documents | Minimum package | Articles of association, capital |
| Responsibility | Personal property | Within the contribution |
Before registering a business form (JDG, sp. z o.o. or partnership), it is important for a Ukrainian entrepreneur to understand how the chosen format will affect the amount of income tax, VAT и of mandatory social contributions (ZUS). The most popular taxation options are — the general system (skala podatkowa), a flat tax (podatek liniowy 19%) и the fixed-rate tax on turnover (ryczałt ewidencjonowany). The choice depends on several key factors: expected turnover, level of expenses, presence of employees, plans to attract an investor, and readiness to maintain more complex accounting. The higher your margin and the more stable your income, the more often the linear tax or ryczałt works in favor of the entrepreneur; however, if significant expenses are anticipated, the general system with the possibility of deductions is more advantageous.
| Criterion | General system | Linear tax | Lump sum |
|---|---|---|---|
| Income | Beneficial at average incomes | Interesting at high incomes | Optimal at stable turnover |
| Expenses | It can be maximally taken into account | They are taken into account, but the rate is fixed | Expenses are not important |
| Complexity of accounting | Average | Average | Low |
| ZUS | ZUS modes are identical, but the burden is felt more strongly with low income | ||
After registering a legal entity, the next step is to choose a bank and open a settlement account. In Poland, banks strictly identify clients, so prepare in advance: passport or residence card, KRS or CEIDG extract, NIP/REGON, as well as a brief description of the planned activities and main counterparties. For freelancers and small firms, a standard business account is often sufficient, but for active foreign economic activity, it is worth considering packages with extended limits and separate currency sub-accounts (EUR, USD, PLN). Many financial institutions allow you to apply online, but final identity confirmation and signature on the contract most often occur during a personal visit to the branch.
| Option | For whom | Advantage |
|---|---|---|
| Basic business account | Starting individual entrepreneurs and micro-enterprises | Low subscription fee, clear terms |
| Account with currency sub-accounts | Export/import, IT services | Savings on conversion, convenient payments with foreign partners |
| Package with acquiring | Retail, service sector | Acceptance of cards and cashless payments in one banking ecosystem |
In conclusion, we note that the successful opening of a business in Poland for Ukrainians requires careful preparation, attentive compliance with formal procedures, and understanding of the local legal environment. A step-by-step approach — from choosing the organizational and legal form and checking the residence permit to registering the company, opening a current account, and becoming a taxpayer — helps minimize risks and simplify the launch process.
The Polish market remains open to entrepreneurs from Ukraine and offers a wide range of opportunities in the service, IT, trade, and manufacturing sectors. At the same time, before making final decisions, it is advisable to consult with specialized professionals: lawyers, accountants, and business consultants familiar with Polish legislation and practices of working with foreigners.
Consistent adherence to the outlined steps, as well as timely receipt of professional support, creates a solid foundation for the long-term and sustainable development of a business in Poland.
