Opening a sole proprietorship (jednoosobowa działalność gospodarcza) in Poland has become a convenient way for many Ukrainians and Russian-speaking specialists to legalize their activities, work with European clients, and optimize their tax burden. At the same time, starting a business is associated with a number of mandatory expenses — both one-time and regular. A lack of understanding of the structure of these costs often leads to mistakes in budget planning and inflated expectations regarding the «cheapness» of entrepreneurship in Poland.
This article outlines the main types of expenses when opening a sole proprietorship step by step: registration fees, accounting and legal services, taxes and social contributions, as well as additional operational costs. Such an overview will allow for a realistic assessment of the financial entry threshold, comparison of different options for organizing activities, and making an informed decision about starting a business in Polish jurisdiction.
The first thing that pleasantly surprises entrepreneurs is that the submission of the application to CEIDG is free, as is the assignment of NIP and REGON. However, at the start, it is worth budgeting for expenses related to notarized powers of attorney (if you are registering through a representative), document translation, and notarization of copies. On average, a package of basic formalities costs 150–400 PLN depending on the complexity of the situation and the volume of translations. If you are registering your business at the address of a virtual office, add the subscription fee for the legal address.
| Expense item | Estimated amount | Comment |
|---|---|---|
| Notarial power of attorney | 100–250 zł | When registering through a representative |
| Notarized translation of documents | 80–200 zł | Depending on the number of pages |
| Legal address / virtual office | 50–150 zł/month. | In the absence of your own address |
It is also necessary to consider mandatory payments after the entry has been made: contributions to ZUS, tax according to the chosen form (general scale, linear or ryczałt), as well as possible registration fees when connecting to additional registers (for example, VAT or VAT-UE). For convenience in planning at the start, it is useful to create a small checklist of expenses:
At the start, many entrepreneurs strive to delegate accounting to specialists — and this is justified if you plan rapid scaling or working with VAT. However, at the initial stage, it is rational to combine external support with your own efforts. A typical cost-saving strategy looks like this:
| Service | Format | Expense guidelines |
|---|---|---|
| Accounting at the start | Package “registration + first reporting” | One-time, without a subscription fee |
| Current accounting | Online service + consultations on request | Low, payment as needed |
| Legal support | One-time audit + document templates | Controlled, without an expensive retainer |
This approach allows you to keep the initial budget in check: you do not pay for a constant legal “subscription” and full accounting outsourcing, while reducing the risks of errors when registering an individual entrepreneur and choosing a tax regime. When revenues grow, the model can easily scale to full outsourcing with a fixed monthly payment.
Even if you do not plan to open a coworking space for the entire Wrocław agglomeration, basic expenses for a workspace are inevitable. Options range from a full-format office to a fully remote format with coworking several times a month. In Poland, entrepreneurs most often combine solutions: a legal address with an accounting firm, and work from home or a coworking space. It is important to budget not only for rent but also for a deposit, basic repairs, furniture, and regular payments for internet and mobile communication, which can add up to a significant expense item.
To avoid scattering, it is worth determining in advance the minimum set of what your workflow simply cannot do without:
| Expense item | Estimated range per month |
| Coworking space | 400–900 PLN |
| Mobile communication + internet | 70–150 PLN |
| Subscriptions to services | 50–200 PLN |
The financial model of individual entrepreneurs in Poland largely relies on two pillars: income tax and mandatory contributions to ZUS. Even at the budgeting stage, it is worth laying out several scenarios: optimistic (stable order flow), basic, and a «safety cushion» for 2-3 months when income is below expectations. For convenience in calculations, entrepreneurs often maintain a simple forecast table: expected turnover, estimated expenses, tax base, and contribution amount. This helps not only to assess real profitability but also to timely adjust pricing policy. It is also useful to determine in advance whether you will use contribution benefits (for example, start relief or Small ZUS Plus), as this radically changes the monthly burden.
A practical approach is to categorize your mandatory contributions into «baskets» and allocate a fixed percentage of income to each. For example:
| Element | Approximately per month | Comment |
|---|---|---|
| Income tax | from 12% of profit | depends on the taxation form |
| Full ZUS | ~1,400-1,600 zł | without benefits, standard rate |
| Preferential ZUS | significantly lower | relevant for new entrepreneurs |
In conclusion, it should be noted that opening an individual entrepreneur in Poland does not require significant startup investments, but it does entail a number of mandatory and regular expenses that are important to calculate in advance. Registration fees, accounting services, ZUS contributions, taxes, rent, and related operational costs form the overall financial burden on the entrepreneur.
A thorough analysis of expected revenue, existing tax regimes, and accounting methods will allow for selecting the optimal working model and minimizing risks. Before registration, it makes sense to create a detailed budget for the first 6-12 months, and if necessary, consult with an accountant or lawyer specializing in Polish business law.
A conscious approach to assessing startup expenses will help not only avoid unexpected costs but also build a sustainable financial strategy for business development in Poland.
