Foreigners in Poland: register company in Poland – a practical setup guide

If you want to register company in Poland as a foreign investor, there are usually two main paths: registering a sole proprietorship (JDG) in the Central Registration and Information on Business (CEIDG) or setting up a company and registering it in the National Court Register (KRS). On top of that, there are practical items to plan from day one: a Tax Identification Number (NIP), Value Added Tax (VAT) registration (if needed), a registered address, a bank account — and increasingly, a qualified electronic signature in Poland, which lets you complete many formalities online.

This is the second article in our “Foreigners in Poland” series. If you’re still at the relocation stage and want to organise residence and work matters first, start with part one: Foreigners in Poland: – legal residence and work in 2026 – what to know before relocating.

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Who can register a sole proprietorship (JDG) in Poland, and who should choose a company?

In practice, the key question is whether —as a foreign national — you can operate on the same terms as a Polish citizen.

EU/EEA/Swiss citizens – usually the simplest case

If you are a citizen of an EU/EEA country or Switzerland, as a rule you can register a sole proprietorship (JDG) in Poland and run your business under rules similar to those applicable to Polish citizens.

Non-EU citizens – your residence status matters

If you are from outside the EU, your ability to register a sole proprietorship (JDG) depends on your legal basis of stay in Poland (e.g., permanent residence, EU long-term resident status, refugee status, subsidiary protection, Polish Card / Pole’s Card (Karta Polaka), and certain cases of temporary residence indicated in regulations). Not every temporary residence permit gives this right. If you do not meet the conditions for a JDG, the most common alternative is a Polish limited liability company (sp. z o.o.).

Other options for foreign investors

Depending on how you enter the Polish market and how your group structure is set up, you may also consider:

• a branch of a foreign entrepreneur (if Polish operations are a continuation of the “head office” activity),
• a representative office (typically limited in scope — mainly marketing and promotion).

Your legal form affects income tax (Personal Income Tax (PIT) vs Corporate Income Tax (CIT)), liability, registration formalities and accounting obligations — so for investing in Poland, it’s worth treating the setup as a structured project.

If you need support at the decision and documentation stage, see company registration in Poland and tax advisory in Poland.

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Sole proprietorship (JDG) or a limited liability company (sp. z o.o.)?

The following criteria most often determine the choice.

Sole proprietorship (JDG, CEIDG entry) – typically a good fit when:

• you have the right to run a JDG in Poland (based on your citizenship or residence status),
• you plan a smaller-scale business, often service-based,
• you accept full personal liability for business obligations,
• you want a faster registration process and simpler start-up formalities.

Limited liability company (sp. z o.o., KRS entry) – most common for foreign investors when:

• limiting risk by separating the company’s assets from shareholders’ personal assets is essential,
• you plan to employ staff or work long-term with larger counterparties (e.g., companies, institutions, public entities),
• you need a structure better suited for financing, corporate governance and commercial contract standards,
• you enter Poland as part of an international group or plan to expand your Polish structure over time.

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Registering a sole proprietorship in Poland (CEIDG) – step by step

Step 1: Prepare your data and key registration decisions

Before filing, gather the information you’ll need:

• identification data (including a PESEL number if you have one; otherwise the authority will use another identifier),
• business-related addresses (place of business activity and address for service/official correspondence),
• PKD codes (Polish Classification of Activities) matching your planned activity,
• selection of PIT taxation method and the approach to bookkeeping,
• VAT decision: register as an active VAT taxpayer or rely on an exemption (if available).

Step 2: File the CEIDG-1 application

You register a JDG by submitting the CEIDG-1 application. In practice, you can:

• submit electronically (the most common route), or
• submit in person at your local municipality/city office.

CEIDG works as a “one-stop shop”: after the entry is made, data is transmitted to relevant authorities (including the tax office, public statistics authorities and the Social Insurance Institution (ZUS)).

Tip for foreigners: the actual time for the entry to appear and the overall smoothness of the process may depend on your status (e.g., EU vs third-country national), data quality, and proper signing of the application.

Step 3: NIP and REGON – assigned during registration

For a JDG, the Tax Identification Number (NIP) and Statistical Number (REGON) are typically assigned as part of the registration process based on the CEIDG-1 data. In standard scenarios, you usually do not apply for a NIP separately.

Step 4: ZUS notifications and insurance obligations

After registration, you must register correctly for social insurance and settle contributions on an ongoing basis. Formal mistakes here often lead to corrections and may create contribution arrears.

If you plan to hire employees or cooperate long-term with contractors from the start, it’s worth structuring HR and payroll processes early: payroll services in Poland.

Step 5: VAT (if applicable) – VAT-R filing

If your business requires VAT registration — or you want to waive an exemption — you file the VAT-R form (often as part of the CEIDG path or separately, depending on your chosen route).

VAT is one of the most frequently reviewed areas when foreign businesses enter the Polish market — especially for trade, cross-border services, import/export and EU counterparties.

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Company registration in Poland (KRS) – the typical route for foreign investors

Step 1: Choose the registration mode – online or traditional

In practice, you will see two approaches:

• online registration (faster, but with formal limitations depending on documentation),
• registration with a notary (more flexible articles of association; often used for non-standard structures).

In both cases, you will need shareholder and management data, the registered office address, the scope of activity (PKD), and corporate documents.

Step 2: Electronic signatures and access to systems

For online registration, it matters who signs and what they sign with. For foreigners, a qualified electronic signature in Poland is often a game-changer because it:

• enables signing applications and documents in registration procedures,
• may simplify the process if you don’t have Polish e-identification methods available at the start.

In practice, it’s worth arranging the qualified signature during preparation — not on the registration day.

Step 3: NIP and REGON after company registration

After the KRS entry, NIP and REGON are assigned via the one-stop-shop process based on registration data. At the same time, the company usually must provide supplementary information to the tax office that may not be included in the KRS filing (e.g., bank accounts, additional addresses, certain operational data).

Step 4: VAT – plan ahead

If you know from the beginning the company will be a VAT taxpayer, plan VAT-R and supporting documentation in advance (e.g., business model rationale, agreements, planned transactions). In practice, authorities may verify VAT registration — especially in sensitive sectors and cross-border transaction models.

This is often where tax advisory in Poland is needed to reduce the risk of delays that impact sales.

Step 5: CRBR – beneficial owner reporting

Many companies must report beneficial owners to the Central Register of Beneficial Owners (CRBR). The filing is submitted by an authorised representative and requires an electronic signature (qualified signature or a trusted profile, depending on the case).

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NIP and VAT in Poland – what to know before you submit documents

NIP – why it matters

The Tax Identification Number (NIP) is the primary identifier used in dealings with the Polish tax administration — and in many business processes (invoicing, registrations, contracts, banking).

In a typical scenario:

• a JDG gets a NIP during CEIDG registration,
• a company gets a NIP after KRS registration.

VAT – when it’s mandatory vs voluntary

VAT registration depends on the type of activity, scale and counterparties. In practice, registration is common when:

• you sell goods/services in a B2B model,
• you have EU transactions (supplies, acquisitions, services),
• you plan to deduct VAT on investment costs,
• you operate in areas where an exemption does not apply.

Practical note: decide on VAT before you start operations — not after issuing your first sales documents.

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Qualified electronic signature – a tool that genuinely speeds up your start

In 2026, most registration and tax formalities in Poland can be completed electronically — provided documents are signed correctly.

How a qualified signature differs from other methods

• A qualified signature is the legal equivalent of a handwritten signature and is widely accepted in official procedures.
• Other methods (e.g., national e-identification solutions) can be convenient, but may not be available to foreigners at the start.

When it’s especially useful for foreigners

• online company registration and corporate signatures,
• filings to registers (including post-registration obligations),
• selected tax and reporting procedures.

If you want to implement a signature and align representation rights (who signs, in what scope, and in which system), you can use practical support through company registration in Poland.

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Typical set of documents and information requested by Polish authorities

This is a practical overview. The scope may vary depending on legal form, foreigner status and the specific procedure (e.g., CEIDG/KRS registration, VAT, CRBR, post-registration filings).

Individual-level documents and data

• identity document (e.g., passport),
• address data (especially the address for service/official correspondence and business-related address),
• documents confirming your right to register a JDG in Poland—if applicable,
• power of attorney if filings are made by a representative (properly signed in line with the given procedure).

Company-level documents and data

• shareholder and corporate body data (especially management board), including identification details and citizenship,
• registered office address in Poland,
• articles of association suitable for your registration mode,
• documents for a foreign corporate shareholder (usually registry extracts and, if required, translations),
• information needed for CRBR reporting (ownership and control structure),
• bank account — needed operationally and often also for formal/reporting purposes.

Practical tip: if you do not have a physical office at the start, a virtual office address may be acceptable. The key is that it must be compliant, actually handle correspondence, and be defensible in case of verification. See: virtual office in Poland.

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The most common start-up mistakes — and how to avoid them

1. Choosing the wrong legal form for your status – attempting JDG registration without a valid legal basis.
2. No e-signature prepared – delays in online registration and post-registration obligations.
3. VAT without a plan – last-minute VAT registration in cross-border models.
4. Inconsistent address and representation data – mismatches across registers and bank documentation.
5. Accounting implemented only after launch – this quickly creates formal and tax risks for companies.

If you’re investing in Poland and want a smooth, predictable start, getsix® support can cover business/company registration, VAT and tax setup, and implementation of ongoing accounting in Poland. Contact us.

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FAQ – common questions foreigners ask about starting a business in Poland

Can a foreigner register a sole proprietorship in Poland?

Yes, but it depends on citizenship and (for non-EU nationals) residence status. If you don’t meet the conditions, the alternative is a company — most often a sp. z o.o. — or other forms provided by Polish regulations.

Will I receive NIP and REGON automatically?

In typical registration procedures, yes — numbers are assigned during registration (CEIDG/KRS), and then any missing data required by the tax office is supplemented (if applicable).

Do I need to register for VAT immediately?

Not always, but in practice VAT registration is very common for B2B and international models. It’s best to decide before you start sales.

Is a qualified electronic signature required?

Not in every situation, but for many foreigners it’s the fastest way to complete online formalities and meet ongoing filing deadlines.

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Registering a business in Poland as a foreign national primarily requires choosing the right legal form (JDG vs company), preparing data and documents, and planning key tax steps — especially NIP and potential VAT registration. In practice, organisational issues also matter: the registered address, correct ZUS notifications, and the ability to sign documents efficiently online (often via a qualified signature). A well-prepared registration process reduces delays and helps you start operating in Poland faster.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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