Step-by-step guide to opening a business in Poland

Opening a business in Poland attracts more and more entrepreneurs from CIS countries due to a stable economy, transparent legislation, and access to the European Union market. At the same time, ignorance of local legal norms, administrative procedures, and tax requirements can lead to delays, additional costs, and legal risks.

This step-by-step guide is intended for those planning to start commercial activities in Poland and want to systematize their preparation: from choosing the legal form and verifying the business idea to registering the company, registering with tax authorities, and organizing accounting. The material is based on current legislation and practical aspects of interacting with Polish government institutions to help minimize mistakes at the start and build a business on a legal and financially sustainable basis.

Choosing the legal form and tax system considering the peculiarities of Polish legislation.

At the start, it is important not only to think through the business model but also to correctly formalize the legal framework of the project in accordance with Polish norms. The most in-demand options are — sole proprietorship (individual entrepreneurship), limited liability company. (LLC) and various forms of partnerships. When choosing, one should consider the degree of personal property liability, requirements for the charter capital, and the volume of reporting. Individual entrepreneurship is simpler and cheaper to administer but implies full liability of the entrepreneur with all their property, while spółka z o.o. shares risks between the company and its participants. Additionally, consider plans for attracting partners and investors, the need for licensing, and potential business scaling.

The tax system in Poland is also tailored to the format of activities and the size of income. For small projects with a predictable expense structure, it may be beneficial to use flat-rate tax on recorded income, where the tax is calculated at a fixed rate on revenue, without considering expenses. More flexible options are — tax scale or linear tax, where expense accounting is allowed, and the choice depends on the expected profitability. When operating in the form of spółka z o.o., corporate tax CIT is included, but there are more opportunities for optimizing profit distribution and reinvestment. Before making a final decision, it makes sense to compare several scenarios and discuss the results with a local accountant.

• Criteria for choosing a form: project scale, partnership, risk profile, investment needs.
• Criteria for choosing taxation: expected turnover, expense share, planned profitability.
• Practical step: model at least two options for the form + tax system and compare net income.

Company registration procedure in KRS and CEIDG preparation of the document package and electronic submission

At the registration stage, it is important to determine in advance whether your project falls under the court register (KRS, primarily for sp. z o.o., S.A., limited partnership) or the entrepreneurs register (CEIDG, for individual activities and simple forms of partnerships). For legal entities, a charter or founding agreement, a protocol on the appointment of management bodies, and confirmation of the right to the registration address will be required. For entrepreneurs registering in CEIDG, key elements will be personal data, PESEL code (if available), description of the type of activity by PKD, as well as data on the proposed form of taxation. The prepared package is often supplemented with scanned passports of the founders, notarized powers of attorney, and agreements between partners to avoid corporate disputes in the future.

The submission process itself is increasingly being transferred to electronic format, which reduces time and costs. Access to online forms is provided by Trusted Profile or electronic signature, allowing applications to be signed remotely. In practice, this looks like:

• filling out interactive forms on the courts or CEIDG portal;
• attaching scanned documents in the required formats;
• paying the state fee online (if provided for the chosen form of business);
• tracking the status of the case in the personal account.

Opening a bank account in a Polish bank and meeting financial monitoring requirements

After registering the company, a key step will be choosing a bank and opening a bank account, without which it is impossible to conduct business activities, pay taxes, and receive payments from counterparties. When choosing a financial institution, it makes sense to compare service fees, the availability of online and mobile banking, the quality of support in Russian or English, as well as the bank's willingness to work with foreign founders. In most cases, the bank will request statutory documents, passports of beneficiaries, and a Polish tax identification number NIP and a brief description of the planned activities. Many institutions offer special packages for new firms, including preferential service in the first months.

• Transparent ownership structure — provide an ownership scheme and indicate the ultimate beneficial owners (UBO).
• Verified sources of funds — prepare contracts, invoices, bank statements confirming the origin of the capital.
• Description of the business model — briefly outline what services/products will be sold, in which markets, and with what turnover amounts.
• Compliance with sanctions regimes — ensure that counterparties and countries are not on the sanctions lists.

Obtaining necessary licenses, permits, and registration in ZUS for legal business activities

After registering the forms of business operation, it is necessary to ensure that the activities comply with industry requirements. For many sectors — from catering to transport services and education — specialized licenses, permits, or notifications of the start of activities are required. In practice, this means interacting with various authorities: City/Municipality Office, Sanitary and Epidemiological Station, State Labor Inspectorate, and also by specialized agencies (for example, permits for the sale of alcohol or licenses for passenger transport). It is important to analyze in advance which group your business belongs to, what safety, hygiene, or professional qualification standards must be confirmed, and which processes can simply be declared in a notification manner.

• Registration in ZUS — submission of ZUS ZUA or ZUS ZZA forms within 7 days from the start of activity.
• Choice of insurance status — full package of contributions (social + medical) or only medical for certain categories.
• Preferential contributions — use of “ulga na start”, “preferencyjny ZUS” and “Mały ZUS Plus”, if you meet the conditions.
• Consistency with the tax office — correct combination of the tax form with the type and amount of insurance contributions.

We will draw conclusions

Starting a business in Poland requires careful preparation, understanding of legal norms, and a balanced approach to planning. Sequentially following the described steps — from choosing the organizational and legal form and registering the company to tax accounting and establishing operational activities — allows minimizing risks and simplifying market entry.

Before starting the process, it is advisable to consult with a lawyer, accountant, or specialized consultant to consider the specifics of the particular industry and current changes in legislation. This approach increases the likelihood of sustainable business development and lays the foundation for long-term presence in the Polish market.