Opening a sole proprietorship (FOP) in Poland is one of the most accessible ways for foreigners, including Ukrainian citizens, to legally conduct business. The registration procedure is generally transparent and formalized, but it requires careful adherence to established rules and deadlines. Mistakes at the initial stage can lead to delays, additional costs, or restrictions in further economic activities.
This article discusses the key steps for registering an FOP in Poland: from choosing the form of activity and preparing the necessary data to submitting the application and registering with tax authorities and social security funds. Special attention is given to the typical timelines for each stage, as well as practical aspects that are important to consider when planning to start a business.
The first step is to understand that in Poland, several taxation regimes are available for individual entrepreneurs, and the choice is made not only based on income size but also on expense structure and planned growth. In practice, three options are most often considered: tax on a general scale (12%/32%), flat tax 19% и ryczałt from recorded income (lump-sum tax on turnover). Each option affects net income and the formation of social guarantees (ZUS, health insurance) differently, so it is important to model several scenarios in advance. It is worth considering that consistently high business expenses usually make the general or flat system more advantageous, while a simple model with low costs often benefits from ryczałt.
For convenience in initial assessment, a simple choice matrix can be used, and several key questions can be posed:
| Regime | Rate | When to consider |
|---|---|---|
| General scale | 12% / 32% | Small income, high expenses |
| Flat tax | 19% | Consistently high income, predictable margin |
| Lump sum | From 2% to 17% | Minimal expenses, simple business model |
The first step is to gather a basic package of information about yourself and your future business. You will need: a passport or residence card, PESEL (if available), your residential address and the actual place of business, the chosen type of activity according to PKD, as well as the bank account details (if it is already opened). It is recommended to think in advance about the form of taxation and accounting option (income and expense book, flat-rate, etc.) to avoid wasting time searching for information when filling out the online application. It is convenient to refer to a brief table before starting the process:
| What to prepare | Purpose |
|---|---|
| Passport / residence card data | Identification of the applicant |
| Residential and business address | Entry in the CEIDG register |
| PKD codes | Definition of the business profile |
| Choice of tax system | Calculation of taxes and advances |
The online application is submitted through the portal CEIDG using a trusted profile or qualified electronic signature. The form includes personal data, addresses, PKD codes, start date of activity, taxation method, and insurance information in ZUS. After submitting the application, the system assigns a record number, and the data is automatically sent to the tax office, ZUS, and the REGON register — an additional visit to these institutions is usually not required. It is important to fill in all fields carefully, especially those related to taxes and insurance contributions, to avoid the need for subsequent corrections and delays in starting the business.
After submitting the CEIDG application, the entrepreneur's data is automatically sent to the tax and statistical services, so it is usually not necessary to fill out separate forms for NIP и REGON . However, in practice, the deadlines for assigning numbers may vary depending on the workload of the institutions and the accuracy of the data you provided. On average, registration takes from 1 to 5 working days, but if additional information needs to be clarified or if there is a change in residence status, the deadlines may be extended. It is important to prepare a complete package of documents in advance and carefully check all fields in the CEIDG form to avoid requests for additional information.
It is useful to track the status through the electronic cabinet or to clarify it by phone with the relevant Tax Office и GUS, especially if quick conclusion of the first contracts or opening of a settlement account is planned. During the waiting period for the numbers, the following practical tips will be helpful:
| Stage | Estimated time frame | Comment |
|---|---|---|
| Data transfer from CEIDG | On the day of submission | Automatically, without additional applications |
| Assignment of NIP | 1–3 working days | Sometimes clarification of data is required |
| Assignment of REGON | 1–5 working days | The timeframe depends on the workload of GUS |
After entering the record in CEIDG, the next step is to choose a bank and open a settlement account from which all operational and tax payments will be made. Banks in Poland offer specialized packages for entrepreneurs that include online banking, integration with popular accounting programs, and access to online invoicing. When choosing a tariff, it is worth paying attention to:
| Option | Who it suits | Features |
|---|---|---|
| Independent accounting | Minimum operations | Online services, expense control |
| Accounting firm | Services, IT, trade | Comprehensive support, reports |
| Hybrid model | Growing business | Outsourcing complex areas |
Immediately after opening an account, it is important to establish a system of regular and documented accounting: to store contracts and invoices, record expenses related to activities, and comply with deadlines for submitting declarations to Urząd Skarbowy and ZUS. To minimize risks, it is advisable to determine in advance who is responsible for accounting: you, an accountant, an online service, or a combination of them. This affects:
In summary, the process of registering an individual entrepreneur in Poland requires careful preparation, understanding of legal requirements, and adherence to established deadlines at each stage. A clear sequence of actions — from choosing a form of business activity and obtaining necessary identifiers to registering with tax authorities and social security funds — allows for minimizing risks and avoiding delays.
A well-thought-out strategy, timely submission of documents, and, if necessary, consulting professional advisors will help start operations in the shortest possible time and focus on business development without being distracted by procedural issues.
