Registration of sole proprietorship in Poland is the first step for those who plan to work for themselves, provide services, or sell goods without creating a company. Properly оформленный статус przedsiębiorca guarantees the legality of activities, access to the social insurance system (ZUS), the ability to enter into contracts with counterparties, issue invoices, as well as benefit from tax privileges and simplified accounting forms.
This material discusses the step-by-step procedure for registering a sole proprietorship: from preparing the necessary data and choosing PKD codes to submitting an application online or directly at the commune, as well as further actions regarding registration with ZUS and determining the form of taxation. The article is aimed at foreigners, particularly citizens of Ukraine, who plan to start a business in Poland, and will help avoid typical mistakes and delays at the start.
At the start, it is important to determine exactly what you will be doing and fix it through codes. PKD. They describe the main and additional types of activities and affect taxation, the possibility of obtaining licenses, and participation in government programs. It is recommended to highlight one main code that will reflect the main share of income, and several additional ones for future development — it is more difficult to add a new PKD later than to choose it in advance. Before submitting the application, study the descriptions of the codes in the official register, compare the formulations and exceptions to avoid choosing too narrow or, conversely, overly general types of activities.
| Address option | Features | When it is suitable |
|---|---|---|
| Home address | Minimal expenses, access to mail is needed | Freelance, online services |
| Rented office | Separate room, image, client reception possible | In-person reception, team, warehouse |
| Virtual office | Secretariat, mail forwarding, contract for the address | Startup, niche testing |
When choosing a legal address, consider not only the cost but also practical aspects: stable access to paper correspondence, the possibility of actual use of the premises, and the absence of restrictions from the tenant or management company. Mistakes at this stage can lead to missed letters from ZUS or the tax office, which can result in fines and unnecessary visits to institutions.
When choosing the method of submitting the CEIDG-1 form, it is important to prepare all data in advance: current PESEL, address of residence and business activity, codes PKD, phone number and e-mail. When registering online through Biznes.gov.pl or the CEIDG website, check which identity verification option you are using: trusted profile, e-ID or qualified signature. At the commune (Urząd Gminy/Urząd Miasta), bring an identity document, preferably a printout of the prepared draft application, and a list of questions for the staff. It is also worth considering the hours of reception for entrepreneurs and possible queues.
| Online | Through the gmina |
|---|---|
| profil zaufany or e-signature required | A passport/residence card is sufficient |
| Submission possible 24/7 | Limited by the working hours of the office |
| Quick edits and updates | Corrections through a new visit |
After registration in CEIDG, the entrepreneur's data is automatically sent to the tax office and ZUS, however, at this stage, you need to make several key decisions. Within 7 days from the start of activity, you should submit the relevant forms to ZUS (usually this is ZUS ZUA or ZUS ZZA) and determine whether you will use preferential programs, such as „start relief”, „small ZUS” or standard contributions. At the same time, it is important to notify the tax office about the chosen form of taxation by submitting an application (for example, ZAW-R or updating records in CEIDG) to avoid automatic default assignment. The most common form is general principles (tax scale), but for some types of activities, it is more profitable tax at a linear rate or lump sum.
When choosing a tax regime and insurance contributions, it is worth assessing the expected turnover, expense structure, and business development plans in advance. For convenience, you can refer to the following benchmarks:
| Option | Advantages | What to pay attention to |
|---|---|---|
| Tax scale | Benefits and deductions, progressive rate | Higher tax on high income |
| Linear tax | One percent for all incomes | Without most personal benefits |
| Lump sum | Simple accounting | Actual expenses cannot be deducted |
| Start relief / small ZUS | Low start-up contributions | Smaller base for future benefits |
After entering the record in CEIDG, the first practical step is to choose a servicing bank and open a separate account for business activities. Although in Poland, an individual entrepreneur can formally use a personal account, in practice it is recommended to allocate a separate settlement account, to simplify control over cash flow, preparation of declarations, and interaction with the tax office and ZUS. When choosing a bank, it is worth comparing fees, access to online banking, integration with popular accounting systems, and the availability of support in Russian or English.
| Document | Minimum retention period | Form |
|---|---|---|
| Invoices (VAT/without VAT) | 5 years | Paper or electronic |
| Contracts with counterparties | Until the expiration of liability + 3 years | Paper |
| Payment confirmations | At least 5 years | Electronic bank statement |
| Reports for tax and ZUS | 5–10 years (depending on the type) | Electronic via ePUAP / PUE ZUS |
To optimize work, it is advisable to set up a structured document storage system from the very beginning: separate folders for contracts, invoices, bank statements, and correspondence with authorities. This can be either a physical archive or a cloud storage with regular backups. Using software for invoicing and simple online accounting facilitates the control of tax payment deadlines, the generation of reports, and reduces the risk of errors, especially when working under complex tax regimes. A well-organized accounting and document flow allows the entrepreneur to focus on business development rather than correcting formal shortcomings.
In summary, registering a sole proprietorship in Poland requires careful adherence to procedures and deadlines, but with a clear plan and preparation of the necessary documents, the process can be quite swift. A competent choice of types of activities, tax forms, and consideration of future obligations to tax and insurance authorities allows for minimizing risks and optimizing expenses at the initial stage.
Before submitting the application, it is advisable to analyze your business model once again, assess the expected income and expenses, and consult with a specialist (accountant or lawyer) if necessary. This will help avoid common mistakes and ensure more sustainable business development after registration.
Following the described steps significantly simplifies the launch of a sole proprietorship and creates a foundation for further safe and predictable business operations in Poland.
