Poland’s Act on the participation of foreign entrepreneurs – overview of the regulations

Poland’s Act on the participation of foreign entrepreneurs governs business activities, branches, representative offices and temporary service provision in Poland. The consolidated text published on 9 October 2026 (Journal of Laws, item 1313) does not itself introduce new obligations. However, new CEIDG identification requirements apply to foreign applicants from 1 November 2026.

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Who can conduct business activities in Poland?

Under Article 4 of the Act of 6 March 2018, foreign persons from EU and EEA countries may conduct business activities in Poland on the same terms as Polish citizens.

Similar rights apply to certain third-country nationals, including holders of permanent residence permits, EU long-term residence permits, refugee status, subsidiary protection or a valid Polish Card.

Other foreign persons may generally conduct business only through:

• a limited partnership or partnership limited by shares;
• a limited liability company;
• a simple joint-stock company or joint-stock company.

International agreements may provide otherwise.

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What obligations apply to foreign entrepreneurs’ branches?

A branch of a foreign entrepreneur in Poland may operate only within the scope of business activities conducted by the foreign entrepreneur abroad.

Before commencing operations, the branch must be registered with the National Court Register (KRS). The entrepreneur must appoint an authorised representative and submit the required documents with Polish translations.

Under Article 19, the entrepreneur must:

• use its original business name, the Polish translation of its legal form and the designation “oddział w Polsce”;
• maintain separate accounting records in Polish;
• report the commencement of liquidation or loss of business rights within 14 days.

Entrepreneurs from outside the EU and EEA may establish branches on the basis of reciprocity, unless ratified international agreements provide otherwise.

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How does a representative office differ from a branch?

Under Article 22, a representative office may engage exclusively in advertising and promotion. It cannot conduct operational or sales activities.

As a general rule, registration in the Register of Representative Offices is required, with an exception for certain foreign banks and credit institutions.

Registration is valid for two years and may be extended for another two years if an application is submitted during the final 90 days of the existing registration period.

Representative offices must also appoint an authorised representative, maintain separate accounting records in Polish and report specified changes within 14 days.

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Can foreign entrepreneurs provide services without registering a branch?

Article 5 permits service providers from Member States to provide services temporarily in Poland without registering with KRS or CEIDG.

However, certain activities may still require permits, concessions, certificates or regulated activity registration under separate legislation.

Entrepreneurs from outside Member States are subject to applicable international agreements or the principle of reciprocity.

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What changes in CEIDG from 1 November 2026?

From 1 November 2026, foreign persons applying for CEIDG registration must have a PESEL number or, if none has been assigned, an eligible EU cross-border identifier.

Foreign persons already registered whose records lack the required identifier must update their information by 1 June 2030. After that date, entries without either identifier are subject to removal.

The publication of the consolidated Act does not itself require action. Foreign entrepreneurs should nevertheless assess the requirements applicable to their legal status, business structure and registration.

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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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