Company Registration in Poland

Choosing the Right Legal Form

Company registration in Poland begins with selecting a legal structure that matches the ownership model, planned turnover, tax strategy and level of liability. Entrepreneurs from the EU, the United States, Ukraine, the Gulf states and other international markets most often consider a sole proprietorship, a limited liability company, a simple joint-stock company or a branch of a foreign business.

The main business structures differ in registration requirements, management rules and shareholder liability:

• a sole proprietorship «JDG» is registered through CEIDG and generally makes the entrepreneur personally liable for business obligations;
• a limited liability company «sp. z o.o.» is registered in the National Court Register «KRS» and requires minimum share capital of PLN 5,000;
• a simple joint-stock company «PSA» is designed for start-ups, technology businesses and projects seeking external investment;
• a joint-stock company «S.A.» is commonly used for large-scale enterprises and businesses with complex shareholder structures;
• a branch allows a foreign company to conduct business in Poland under its existing legal identity;

For international founders planning to hire employees, conclude cross-border contracts or work with multiple shareholders, «sp. z o.o.» is one of the most frequently selected options. It may be established by one or more individuals or legal entities, including foreign shareholders.

How to Open a Company in Poland

To open a business in Poland, the founders must determine the company name, registered address, shareholders, management board, share capital and business activities under the Polish Classification of Activities «PKD». Regulated sectors may additionally require a licence, concession, permit or registration with a professional authority.

The company formation procedure through KRS generally includes the following stages:

1. Select the legal structure, ownership model and rules of representation.
2. Verify the proposed company name and choose the applicable PKD activity codes.
3. Prepare the articles of association through the S24 system or sign an individual deed before a notary.
4. Appoint the management board, confirm the registered office and determine the shareholding structure.
5. Submit the electronic application to KRS and pay the required registration fees.
6. Obtain the KRS number, tax identification number «NIP» and statistical number «REGON».
7. File additional information, disclose beneficial owners, open a corporate bank account and arrange accounting services.

NIP and REGON are normally assigned during the KRS registration process. Additional company information is submitted through the NIP-8 form, while details of ultimate beneficial owners must be entered in the Central Register of Beneficial Owners «CRBR».

Documents Required for Company Formation

The required documents depend on the legal form, nationality of the shareholders, corporate ownership structure and selected registration method. Foreign founders may complete much of the procedure remotely through an authorised lawyer, provided that identification and electronic signature requirements are met.

The documents commonly required to register a Polish limited liability company include:

• passport copies and identification details of individual shareholders;
• corporate extracts and constitutional documents of legal entity shareholders;
• articles of association specifying the name, registered office, activities, capital and ownership interests;
• information about management board members and representation rules;
• correspondence addresses of directors and authorised representatives;
• a list of shareholders and declarations concerning capital contributions;
• written consent from individuals appointed to corporate bodies;
• a power of attorney when company registration is handled by a lawyer or legal adviser;

Corporate documents issued outside Poland may require an apostille or legalisation, depending on the country of origin. A sworn translation into Polish may also be necessary. Businesses involved in international trade, waste management, financial services, transport or regulated products may additionally need VAT-R, EORI, BDO or sector-specific permits.

How Much Does It Cost to Register a Company

The cost of opening a company depends on whether the founders use the standard S24 template or prepare customised articles of association through a Polish notary. S24 is generally less expensive, but the standard template provides limited flexibility for investor rights, voting arrangements, transfer restrictions and shareholder exit provisions.

Typical company formation costs include:

• KRS court registration through S24 – PLN 250;
• KRS court registration through PRS – PLN 500;
• publication in «Monitor Sądowy i Gospodarczy» – PLN 100;
• stamp duty for a power of attorney – PLN 17;
• civil law transaction tax «PCC» – generally 0.5 percent of the applicable taxable base;
• notarial fees, certified translations, legal address services and professional assistance;

The official registration cost is generally PLN 350 through S24 or PLN 600 through PRS, including the publication fee. The total budget may be higher when the structure includes foreign corporate shareholders, customised articles, legal due diligence, a virtual office, tax registration or bank account support.

Taxes and Accounting Services

A Polish limited liability company must maintain full accounting records, submit tax declarations and prepare annual financial statements. Accounting services should be arranged before the first business transaction to ensure that invoices, payroll, VAT reporting and corporate documents are processed correctly.

Book an accounting consultation here.

The main taxes applicable to a Polish company include:

• the standard corporate income tax «CIT» rate of 19 percent;
• the reduced CIT rate of 9 percent for qualifying new or small taxpayers, subject to statutory conditions and revenue limits;
• the standard value-added tax «VAT» rate of 23 percent;
• reduced VAT rates of 8, 5 or 0 percent for specified goods, services and cross-border transactions;
• personal income tax «PIT» and social insurance obligations «ZUS» connected with salaries and certain management remuneration;

Poland is implementing mandatory structured electronic invoicing through the National e-Invoicing System «KSeF». Companies entering the Polish market should verify the applicable implementation date, technical requirements and exemptions before issuing invoices.

More about taxes: Taxes for Business in Poland in 2026.

Buying a Ready-Made Company in Poland

International investors may choose to buy a ready-made company in Poland instead of completing a new incorporation. A shelf company may already have KRS, NIP and REGON numbers, but its legal and financial history must be examined before the transfer of shares.

Due diligence should cover outstanding taxes, accounting records, liabilities, bank transactions, court proceedings, employment obligations and previous business activities. The buyer should also confirm that all annual reports and beneficial ownership disclosures have been submitted correctly.

Choose a ready-made company and buy from the owner on this page.

Nominee services may include a registered address, local representative or corporate officer. However, a nominee arrangement does not remove the requirement to disclose the ultimate beneficial owner, comply with banking checks or demonstrate the actual place of management. Responsibilities, access rights, powers and termination procedures must be documented in a written agreement.

You can order a nominal service here.

Company Registration Through Poshuk.info

Poshuk.info provides access to a list of verified legal and law firms specialising in company registration in Poland. The service can be used by clients from Ukraine, the European Union, the United States, the Gulf states and other international jurisdictions.

Instead of visiting multiple law firm websites, sending separate enquiries and contacting each adviser individually, a user can submit one consultation request through Poshuk.info. The request is received by verified legal and law firms that meet the professional requirements for the selected category of services.

This format provides several practical advantages:

• one request is distributed among qualified service providers;
• the client can receive several consultations concerning the same project;
• registration procedures, time frames and professional fees can be compared;
• offers may include tax planning, accounting services, legal address support and bank account assistance;
• the client can select suitable terms without contacting every law firm separately;

Receiving several proposals helps international founders compare how much company formation costs, what documents are required, whether remote registration is available and which adviser can provide further legal and accounting support.