Registration of an individual entrepreneur (FOP, the Polish equivalent — jednoosobowa działalność gospodarcza) in Poland remains one of the most sought-after formats for doing business among Ukrainians and other foreigners. However, in addition to legal requirements and procedures, a key practical question becomes the cost: what payments are inevitable at the start, what expenses depend on the chosen tax form, and what monthly financial minimum needs to be set aside for stable operation.
In this article, we will consider the main costs associated with opening and maintaining an FOP in Poland: from mandatory contributions to ZUS and tax burden to accounting services and related expenses. The goal is to provide a clear understanding of the key figures so that you can assess the real cost of registration and conducting business activities before making a decision.
When starting a business in Poland, the key block of expenses becomes mandatory state payments and notary services. In most cases, the submission of the application through CEIDG is free, however, expenses arise when choosing additional options: issuing a power of attorney, registration at the address of legal service, notarizing copies of passports, as well as when it is necessary to enter data into other registers. For convenient budget planning, it is advisable to set aside a small «cushion» for related administrative formalities, especially if you do not speak Polish and are using the services of intermediaries.
| Service | Approximate range, PLN | Comment |
|---|---|---|
| Notarial power of attorney | 100–250 | Depends on the scope of powers and language |
| Notarization of passport copies | 20–60 | Most often required for remote registration |
| Extracts and certificates from registers | 10–50 | Sometimes required by banks and counterparties |
| Confirmation of legal address | 0–200 | May include a fee for the service office |
The total amount of such expenses varies greatly depending on the chosen registration model: personal presence or registration by proxy, the presence of a translator, the language of document preparation. In a typical situation, an entrepreneur handling everything independently will limit themselves to minimal payments for individual notarial actions and single certificates. However, if a professional representative is involved, the notary's fee and additional administrative services may increase the initial budget, but at the same time reduce the risks of errors and refusals from Polish authorities.
After registration, the entrepreneur automatically enters the social insurance system and must pay contributions, even if there is no stable income yet. The basic package includes contributions for pension, health, sickness, and accident insurance. For many newcomers, this becomes the main constant expense, so when planning the budget, it is important to consider not only taxes but also mandatory payments to ZUS. Below is a brief outline of the monthly burden for a standard payer:
| Type of contribution | Purpose |
|---|---|
| Pension | Future pension |
| Rent | Disability benefits |
| Sickness (voluntary) | Sick leave and maternity |
| From accidents | Injuries and insurance cases |
| Medical (NFZ) | Access to public healthcare |
To reduce the burden in the first years, Polish legislation offers several preferential regimes that allow the entrepreneur to smoothly enter the business. The most popular tools:
After registering an entrepreneur in Poland, a key strategic step becomes the choice of taxation form. Three main options are available for most individual entrepreneurs: general rules (skala podatkowa), a flat tax (podatek liniowy 19%) и fixed tax on turnover (ryczałt). The differences concern not only the size of the rates but also the possibility of accounting for expenses, optimizing ZUS contributions, and managing the tax burden as income grows. In businesses with low margins, the system that allows for documented expenses often wins, while in cases of high net income, the competitive options become the flat tax or ryczałt with a low rate for the chosen type of activity.
To navigate the numbers when planning expenses at the start, it is useful to compare the basic parameters of popular regimes:
| Regime | Rate | Expenses | Who it suits |
|---|---|---|---|
| General rules | 12% / 32% | Full accounting of actual costs | Startups, businesses with high expenses |
| Unified tax | 19% | Full accounting of costs | Freelancers and consultants with high income |
| Lump sum | From 2% to 17% | Without accounting for actual costs | IT, services with minimal expenses |
To avoid inflating initial costs, it is important to immediately divide expenses into mandatory and secondary. A basic financial plan helps to avoid cash gaps in the first months of operation. At the start, it is worth focusing on what the business cannot legally or practically function without: taxes and ZUS contributions, accounting support, a minimal set of tools for work. Auxiliary expenses — branding, an expensive website, premium equipment — are more logical to postpone until a stable cash flow appears. It is useful to model two scenarios in advance: a «minimal» and a «comfortable» budget.
| Article | Minimum | Avoided mistake |
|---|---|---|
| Accounting | Online service | Hiring a «friend-accountant» without a contract |
| Office | Home office / coworking | Signing a long-term lease immediately |
| Equipment | Used or leasing | Buying everything new and «with a margin» |
| Marketing | Minimal website + social media | Investing in expensive branding before checking demand |
Typical mistakes are related to the wrong prioritization of expenses and underestimating mandatory payments. Entrepreneurs often:
The optimal strategy is to minimize fixed costs, gradually scale the budget, and make key financial decisions only after consulting with a specialist familiar with Polish law and the practice of working as an individual entrepreneur.
In summary, the cost of registering as an individual entrepreneur in Poland consists of several mandatory and additional expense items, depending on the chosen tax form, type of activity, and the volume of services provided by consultants. Understanding key figures and timelines allows for an early assessment of the budget and minimizes financial and administrative risks at the start.
Before making a final decision, it is advisable to compare expected income, tax burden, and business support costs, and if necessary, seek professional advice. This approach will help build a sustainable business model and avoid unexpected expenses while operating in the Polish market.
