🚀 Starting a Business in Poland? Here’s What You Need to Know About Laws & Business Structures

🏢 1. Types of Business Structures in Poland

Choosing the right business structure is the first legal decision you’ll need to make. Here are the main options:

🧑‍💼 Sole Proprietorship (Jednoosobowa Działalność Gospodarcza)

• Best for freelancers or small one-person businesses

• Easier to register

• You’re personally liable for business debts

🧑‍🤝‍🧑 Civil Law Partnership (Spółka cywilna)

• Ideal for two or more individuals working together (usually small businesses)

• Profits are shared, and so is liability

🏢 Limited Liability Company (Sp. z o.o. or Spółka z ograniczoną odpowiedzialnością)

• Most common for startups and growing businesses

• Separate legal entity  your personal assets are protected

• Requires share capital (minimum 5,000 PLN)

📈 Joint Stock Company (S.A.)

• Typically for large-scale operations and public companies

• Heavier regulatory requirements and higher capital threshold

🌍 Branch or Representative Office

• For foreign companies wanting to operate in Poland

• Limited to representing the parent company (not suitable for full operations)

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📝 2. Business Registration – Step-by-Step

If you’re a foreigner, you can still register a business in Poland  but the process depends on your legal status (EU vs. non-EU citizens).

General Steps:

1. Choose your business structure

2. Register in the proper registry:

   • Sole Proprietors and Civil Partnerships register via CEIDG (Central Registration and Information on Business)
     🔗 https://www.biznes.gov.pl/pl

   • LLCs and larger entities register with KRS (National Court Register) via the Ministry of Justice
     🔗 https://ekrs.ms.gov.pl/

3. Obtain a REGON number (from the Statistics Office)

4. Get a NIP (Tax Identification Number)

5. Register with ZUS (Social Insurance Institution)

6. Open a business bank account

7. Pay the mandatory share capital (if required)

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💼 3. Taxes & Contributions

Polish businesses are subject to various taxes:

• Corporate Income Tax (CIT): 9% (for small businesses) or 19%

• VAT (Value Added Tax): Standard rate is 23%

• Personal Income Tax (for sole traders): Can be flat-rate or progressive

• Social contributions: Mandatory for employers and self-employed

Don’t forget about monthly ZUS contributions (social security) they can vary depending on business size, but they are required and often catch foreigners off guard.

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🌐 4. Business Laws and Compliance

Every business in Poland must comply with:

• Accounting and bookkeeping rules

• Employment law if hiring staff

• GDPR (data protection) regulations

• Local labor code for working hours, holidays, and employment contracts

Make sure contracts are written in Polish and legally vetted even bilingual agreements must align with local legal norms.

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🌍 5. What Foreigners Need to Know

If you’re not from the EU/EEA:

• You may need a residence permit for business activity
  Official info: https://www.gov.pl/web/udsc/foreigners

• Not all visa types allow for business activity, so verify your eligibility before registering

• If you’re starting a Sp. z o.o., you can do it 100% online  but you’ll need a trusted profile (Profil Zaufany) or a qualified electronic signature

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🧭 Disclaimer:
The information provided in this blog is for general informational purposes only and does not constitute legal, financial, or tax advice. While we strive to keep the content accurate and up to date, Polish business laws and regulations may change. For guidance tailored to your specific situation, please consult a licensed legal or business professional in Poland.