Rules
How to start a business in Poland as a foreigner: sole trader (JDG) or sp. z o.o., registration and a bank account
Not every foreigner may open a JDG, the Polish sole trader business, in Poland: the law gives that right to EU citizens and a closed list of residence statuses, and leaves everyone else with companies only, above all the sp. z o.o. Since 5 March 2026 the special rule that let any Ukrainian lawfully in Poland open a JDG no longer applies. Here, article by article: who may run a business and in what form, registration in CEIDG and KRS with fees and deadlines, ZUS and taxes in the first year, the 240,000 zł VAT threshold, and why a bank may refuse or block an account.
Checked against Poland: residence, property and daily life for people already living there
Jurisdictions Poland
Contents
- Starting a business in Poland as a foreigner in 2026: the short version
- Who can open a sole trader business (JDG) in Poland as a foreigner
- If you are a citizen of Ukraine: the JDG after 5 March 2026
- Who can only set up a company in Poland (sp. z o.o.)
- How to register a JDG in CEIDG: steps, timing and cost
- Setting up a company in Poland (sp. z o.o.): notary or S24, capital and KRS fees
- Unregistered activity in Poland: 225% of the minimum wage per quarter
- ZUS for a sole trader in Poland in the first two years: ulga na start and the reduced base
- Taxes for a sole trader in Poland: the scale, 19% flat tax, ryczałt and VAT
- A company bank account in Poland for a foreigner: why a bank may refuse
- Why a bank blocks a company account, and for how long
- A residence card for business: how a company relates to your permit
- Suspending a company in Poland: zawieszenie of a JDG and an sp. z o.o.
- Closing a business in Poland: a JDG, and liquidating an sp. z o.o.
- PKD 2025 codes: replace them by 31 December 2026
- What else to check before you start a company in Poland
- How to check it yourself
- Frequently asked questions about starting a business in Poland
- When starting a business in Poland is not a simple case
The first question when you start a business in Poland is not "how much does it cost" but "which legal form am I allowed to use at all". For a foreigner the answer depends on your residence status, and a mistake here costs more than all the fees put together: a JDG opened without the right to one has to be closed.
This page follows the act on the participation of foreign entrepreneurs in business (*ustawa o zasadach uczestnictwa przedsiębiorców zagranicznych*), the Entrepreneurs' Law (*Prawo przedsiębiorców*), the CEIDG act and the Commercial Companies Code (*Kodeks spółek handlowych*). The links lead to our sources page, with the date on which we read each text. How a company connects to your residence permit is covered in the overview of residence in Poland.
Starting a business in Poland as a foreigner in 2026: the short version
- JDG (*jednoosobowa działalność gospodarcza*, the Polish sole trader business) can be opened on the same terms as Poles by EU citizens and by foreigners on a closed list of statuses — permanent residence, EU long-term resident, certain kinds of temporary residence permit, temporary protection, the Pole's Card (*Karta Polaka*) and others.
- Everyone else — for example, someone on a temporary residence and work permit — may use companies only: sp. z o.o. (limited liability company), simple joint-stock company, joint-stock company, limited partnerships.
- Citizens of Ukraine. From 5 March 2026 the rule that let any citizen of Ukraine lawfully in Poland open a JDG no longer applies. UKR status and the CUKR card do give the right to a JDG.
- Registering a JDG in CEIDG is free, with the entry made no later than the next working day.
- sp. z o.o. — share capital from 5,000 zł, the articles signed before a notary or online on the S24 template; the court fee in KRS is 500 zł, or 250 zł on the template.
- ZUS. For the first 6 months, no social insurance contributions (*ulga na start*); then, up to 24 months, a reduced base from 30% of the minimum wage.
- VAT. Exemption while sales do not exceed 240,000 zł a year — a threshold in force since 1 January 2026.
- Bank account. A bank must refuse or terminate the contract if it cannot verify the client, and may not tell you that it has passed information to the financial intelligence unit. A block lasts from 24–96 hours up to 6 months by a prosecutor's decision.
Who can open a sole trader business (JDG) in Poland as a foreigner
Art. 4 of the act on foreign entrepreneurs divides foreigners into three groups.
Citizens of the EU, the EEA and Switzerland run a business on the same terms as Poles, art. 4(1).
Citizens of other countries — on the same terms as Poles, if they hold, art. 4(2):
| Status in Poland | Basis |
|---|---|
| Permanent residence permit (*zezwolenie na pobyt stały*) | point 1(a) |
| EU long-term resident permit (*zezwolenie na pobyt rezydenta długoterminowego UE*) | point 1(b) |
| Temporary residence permit for studies, scientific research, the EU Blue Card, family reunification and certain "other circumstances" (arts 127, 137a, 144, 151, 159, 186(1) points 3, 4 and 7 of the Act on Foreigners) | point 1(c) |
| Refugee status, subsidiary protection, humanitarian stay or tolerated stay | point 1(d)–(f) |
| Temporary residence permit and marriage to a Polish citizen living in Poland | point 1(g) |
| Temporary residence permit for business to continue a business already registered in CEIDG | point 1(h) |
| Temporary protection | point 2 |
| A valid Pole's Card | point 3 |
| Family member of an EU citizen | point 4 |
| Lawful stay while a case for the next permit is pending, if the right to a JDG already existed before filing under point 1(c) or (g) | point 5 |
| Participant in a government programme supporting entrepreneurship by foreigners | point 6 |
The Blue Card was added to this list by the amendment Dz.U. 2025 poz. 619, in force since 1 June 2025.
Note the row on the "temporary residence permit for business". It does not open the way to a JDG from scratch: it concerns a permit granted to continue a business already entered in CEIDG. This point does not let you obtain a first business residence card and then open a JDG.
If you are a citizen of Ukraine: the JDG after 5 March 2026
Until spring 2026 citizens of Ukraine had a special right: art. 23 of the act on assistance to citizens of Ukraine allowed any citizen of Ukraine lawfully in Poland to open a JDG, whatever the kind of stay.
[The act of 23 January 2026](/sources#pl-legal-ustawa-2026-203) repealed that article, art. 17 point 10, with effect from 5 March 2026. What applies now:
| Situation | Right to a JDG |
|---|---|
| UKR status (temporary protection) | Yes — temporary protection is named directly on the art. 4 list, and the amended act on granting protection to foreigners refers to it, art. 116(2) |
| CUKR card | Yes — on the same terms as Polish citizens, art. 42w of the act on assistance to citizens of Ukraine |
| An ordinary permit — for work, studies, family and so on | Under the general art. 4 list, as for every foreigner |
| A JDG opened under the old art. 23 | It may continue while your stay is lawful; once the stay stops being lawful, the entry is removed from CEIDG — transitional art. 42 of the same act |
The main consequence: a citizen of Ukraine on a work-based permit can no longer open a JDG, and a company is what remains for business — exactly as for any other foreigner with such a permit.
Not sure whether your status gives you the right to a JDG? Describe it before you register.
Who can only set up a company in Poland (sp. z o.o.)
All foreigners not on the lists above may run a business only as a limited partnership (*spółka komandytowa*), a limited joint-stock partnership (*spółka komandytowo-akcyjna*), an sp. z o.o., a simple joint-stock company (*prosta spółka akcyjna*) or a joint-stock company (*spółka akcyjna*) — and may also join them and acquire their shares, art. 4(3). An international agreement may give more.
The typical case is someone on a temporary residence and work permit (*zezwolenie na pobyt czasowy i pracę*): a JDG is closed to them, an sp. z o.o. is open.
One restriction almost nobody writes about. Since 1 June 2025 this group's right to act through an sp. z o.o. and joint-stock companies does not include, art. 4(3a):
- recurring non-cash obligations of a shareholder, which the articles of an sp. z o.o. or a company's statute may provide for, arts 176 and 356 of the Commercial Companies Code;
- work or services in exchange for shares in a simple joint-stock company.
Put simply, the law does not let a stake in a company become a way of working without a work permit.
Unregistered activity is not open to this group either, art. 5(7) of the Entrepreneurs' Law.
A business incubator is often offered instead of a company — an arrangement in which another organisation formally runs the activity. It has conditions of its own: the right to work, and the risk that the contract is treated as employment.
How to register a JDG in CEIDG: steps, timing and cost
| Step | Rule |
|---|---|
| Application to CEIDG — online, at any municipal office (*urząd gminy*) or by registered letter to one | Art. 8 of the CEIDG act |
| Until 31 October 2026 a person without a PESEL number shows the municipal office a passport or another document confirming identity and citizenship | Art. 8(3) |
| From 1 November 2026 a foreigner needs a PESEL to file with CEIDG — or, without one, the European cross-border eID identifier | Art. 4(9) of the act on foreign entrepreneurs, added by Dz.U. 2026 poz. 507 |
| From 1 November 2028 the application is electronic only; a foreigner attaches a document confirming their status | Art. 8 of the CEIDG act as amended by Dz.U. 2026 poz. 507 |
| One application means an entry in REGON, tax identification and registration as a contribution payer with ZUS at once | Art. 6(3) |
| Cost | Free, art. 13 |
| Timing | The entry is made no later than the next working day after the application arrives, art. 6(1) |
| When you may start | On the day you file, art. 17(1) of the Entrepreneurs' Law |
The application has to be correct: one that is incomplete, or contains data contrary to the law, is not entered in CEIDG, art. 10.
Setting up a company in Poland (sp. z o.o.): notary or S24, capital and KRS fees
What this form is, under the Commercial Companies Code:
- it may be formed by one person or several, but not by another single-member sp. z o.o. alone, art. 151;
- shareholders are not liable for the company's debts, art. 151 § 4;
- share capital is at least 5,000 zł, and the nominal value of a share at least 50 zł, art. 154.
For the company to come into being you need, art. 163: the articles of association, contributions covering the whole capital, the appointment of a management board, a supervisory body where required, and entry in the register.
| Before a notary | On the S24 template | |
|---|---|---|
| Form of the articles | Notarial deed, art. 157 § 2 | Template in the court's IT system, art. 7¹ |
| Deadline to file with the court | 6 months from the articles, or the agreement dissolves, art. 169 § 1 | 7 days, art. 169 § 2 |
| Court fee for entry in KRS | 500 zł, art. 52(1) of the act on court costs | 250 zł, art. 52(2) |
The application for entry is filed by the management board and signed by all its members, art. 164. Entries in the register are published in *Monitor Sądowy i Gospodarczy*, art. 13 of the KRS act. A company in organisation may start trading before its entry, art. 17(3) of the Entrepreneurs' Law.
JDG or sp. z o.o. — in brief:
| JDG | sp. z o.o. | |
|---|---|---|
| Open to | EU citizens and the art. 4(2) list | Any foreigner |
| Registration | CEIDG, free, by the next working day | KRS, 500 zł, or 250 zł on S24 |
| Minimum capital | None | 5,000 zł |
| Liability for debts | All of the entrepreneur's assets | Shareholders are not liable, art. 151 § 4 |
Unregistered activity in Poland: 225% of the minimum wage per quarter
From 1 January 2026 the threshold for unregistered activity (*działalność nierejestrowana*) is counted per quarter: an individual's activity is not a business if its revenue does not exceed 225% of the minimum wage in any quarter and the person has not run a business in the last 60 months, art. 5(1) of the Entrepreneurs' Law. With a minimum wage of 4,806 zł that is 10,813.50 zł a quarter — our calculation.
Exceed the threshold and the activity becomes a business from that day, and you have 7 days to apply to CEIDG, art. 5(3)–(4).
For foreigners this works only inside the art. 4 list: those who may use companies only are not entitled to unregistered activity, art. 5(7).
ZUS for a sole trader in Poland in the first two years: ulga na start and the reduced base
| Period | What applies | Rule |
|---|---|---|
| The first 6 months | No compulsory social insurance (*ulga na start*) | Art. 18 of the Entrepreneurs' Law |
| The following months, within the first 24 months | Contributions on a declared base of at least 30% of the minimum wage | Art. 18a of the social insurance system act |
With a minimum wage of 4,806 zł, the lowest reduced base is 1,441.80 zł a month — our calculation.
Who does not get these reliefs:
- anyone who has run a business in the last 60 months;
- anyone working for a former employer and doing for them what they did under an employment contract in the current or the previous year.
You may give up *ulga na start* by registering for insurance, art. 18(2). Both reliefs concern social insurance; the health contribution is governed by another act, and these articles do not exempt you from it.
Taxes for a sole trader in Poland: the scale, 19% flat tax, ryczałt and VAT
By default, income from a JDG is taxed on the scale, art. 9a(1) of the personal income tax act. The other two forms have to be chosen.
| Form | Rate | Rule |
|---|---|---|
| Tax scale (*skala podatkowa*) | 12% up to 120,000 zł minus 3,600 zł; above that, 10,800 zł + 32% of the excess | Art. 27(1) |
| Flat tax (*podatek liniowy*) | 19% of income | Art. 30c |
| Ryczałt on recorded revenue | Depends on the activity: for example 17% for liberal professions, 15% for listed services | Art. 12 of the ryczałt act |
The deadline to choose the flat tax or ryczałt is the 20th day of the month following the month of your first revenue in the year, by a written statement to the tax office, art. 9a(2) and art. 9(1) of the ryczałt act. The choice carries into later years until you change it within the same deadline, art. 9a(2b).
VAT. The VAT exemption applies while the value of sales net of tax has not exceeded 240,000 zł in either the previous or the current year, art. 113(1) of the VAT act as amended by the amendment in force from 1 January 2026; before that the threshold was 200,000 zł. You may give up the exemption by notifying the tax office in writing before the start of a month, art. 113(4).
Not sure which form of taxation to choose before the 20th? Describe your business.
A company bank account in Poland for a foreigner: why a bank may refuse
The most common fear is "the bank will refuse without giving a reason". This is not one manager's whim: it is how the anti-money laundering act (*ustawa o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu*) is built.
What the bank must check, art. 34 — the so-called financial security measures:
- identify and verify the client's identity;
- identify the beneficial owner and, for a company, its ownership and control structure;
- assess the business relationship and establish its purpose and nature;
- monitor transactions continuously — whether they match what the bank knows about the client and their business — and, where needed, establish the source of funds.
If even one measure cannot be applied, the bank, art. 41:
- does not open the relationship;
- does not carry out the transaction;
- terminates an existing relationship.
Why without an explanation. The bank and its staff must keep secret the very fact that information was passed to the General Inspector of Financial Information (GIIF), and that a money-laundering analysis is being or may be carried out, art. 54.
What follows in practice. Your chances do not rise with a "friendly bank" but with how easily the bank can apply art. 34 to your case: documents on your identity and residence status, a clear line of business, contracts with counterparties, proof of the origin of the money you pay in, and — for an sp. z o.o. — a transparent ownership structure.
Why a bank blocks a company account, and for how long
The law provides for two blocks, and their time limits differ.
Under the AML act, art. 86:
| Stage | Time limit |
|---|---|
| The bank notifies GIIF of a suspicion and holds the transaction | Up to 24 hours from confirmation that the notice was received, art. 86(4) |
| GIIF demands that the transaction be held or the account blocked | Up to 96 hours, art. 86(5) |
| A prosecutor, by decision | Up to 6 months, art. 86(9), extendable by another 6 months, art. 86(11a) |
A prosecutor's decision can be appealed to a court, art. 86(11). At the client's request the bank may tell them that GIIF has demanded the block, art. 86(12). GIIF may also demand a 96-hour block on its own initiative, art. 87.
Under banking law, art. 106a of the Banking Law (*Prawo bankowe*): where there is a justified suspicion that funds are connected with a crime, the bank may block them itself — for no more than 72 hours and only in the amount the suspicion concerns. In that time a prosecutor decides whether to open proceedings, and may extend the block up to 6 months.
What to do if your account is blocked:
- ask the bank in writing on what basis and until what date the block applies, and whether it may tell you about a GIIF demand;
- gather documents on the origin and purpose of the money in the specific transaction that stopped the account;
- if a prosecutor has extended the block, remember the appeal to a court against the decision.
A residence card for business: how a company relates to your permit
Opening a company and obtaining the right to live in Poland are two separate procedures. A temporary residence permit to run a business is granted under art. 142 of the Act on Foreigners (*ustawa o cudzoziemcach*) and has conditions of its own: health insurance, a stable income, accommodation, and a business that in the previous tax year earned at least 12 times the average monthly salary in the voivodeship, or employed two full-time staff for a year — or shows the means to achieve this. The conditions for each ground are set out in our entry on the residence card (*karta pobytu*).
Two links worth keeping in mind:
- your residence ground determines the form of your business — under art. 4 of the act on foreign entrepreneurs — not the other way round;
- a business residence card does not make a JDG available to a newcomer: the point on the "temporary residence permit for business" covers only continuing a business already entered in CEIDG.
If you are a citizen of Ukraine with UKR status, an ordinary permit is available on only five grounds, and business is one of them, art. 45 of the 2026 act. The alternative with no purpose of stay is the CUKR card.
Suspending a company in Poland: zawieszenie of a JDG and an sp. z o.o.
The Entrepreneurs' Law, arts 22–25, lets you suspend activity (*zawieszenie działalności*) instead of closing the business. The conditions and periods differ for a JDG and a company:
| JDG (CEIDG) | sp. z o.o. (KRS) | |
|---|---|---|
| Can it be suspended | Yes, if it employs no staff other than those on maternity, parental, childcare or carer's leave, art. 22 | The same |
| Period | Indefinitely or for at least 30 days, art. 23(1) | From 30 days to 24 months, art. 23(2) |
| After the period | Activity resumes from the date given in the application | If no application to resume is filed, the entry on resumption appears in the register automatically the day after the 24 months end, art. 20d of the KRS act |
| Fee | — | Applications to suspend and to resume are exempt from court fees, art. 20c(3) of the KRS act |
Suspension does not freeze every obligation. During it you may not trade or earn current revenue, but the business still performs every obligation imposed by law, pays old debts, takes part in court proceedings and may be inspected, art. 25.
What threatens a company that "sleeps" and files nothing. If mandatory applications or documents have not been filed with the register, the registry court calls for them within 7 days on pain of a fine, fines the persons obliged and may repeat the fine, art. 24 of the KRS act. And if annual financial statements have not been filed for two consecutive financial years despite the court's call, the court itself opens proceedings to dissolve the company without liquidation, art. 25a(1) point 4.
Closing a business in Poland: a JDG, and liquidating an sp. z o.o.
A JDG is closed by an application for deletion from CEIDG; after deletion you may not trade, art. 26 of the Entrepreneurs' Law.
An sp. z o.o. takes longer to close, under the Commercial Companies Code:
- A shareholders' resolution to dissolve — minuted by a notary, or through S24 if the articles were concluded on the template, art. 270.
- The liquidators announce the liquidation and call on creditors to lodge claims within three months, art. 279.
- Assets are divided among shareholders no earlier than six months after the announcement, art. 286.
- The liquidation report is approved, published and filed with the court together with the application for deletion, art. 288.
- The company ceases to exist on deletion from the register, art. 272.
Liquidation takes at least six months, and the longer the company lived without financial statements, the more has to be reconstructed first: the court looks at the documents for previous years.
PKD 2025 codes: replace them by 31 December 2026
A new classification of business activities, PKD 2025, has applied since 1 January 2025. Under the act Dz.U. 2025 poz. 1792, art. 12:
- if you have not replaced your codes in CEIDG by 31 December 2026, they will be replaced automatically by 31 January 2027, where that is possible;
- if automatic replacement in CEIDG is not possible, the entry is deleted from the register after 31 January 2027;
- companies in KRS must also replace their codes by 31 December 2026; otherwise the register automatically deletes the old codes and enters new ones from the official correspondence tables, art. 20e of the KRS act. Check the result — the tables do not know what you actually do.
Check your entry in CEIDG or KRS before the end of the year — especially if the business is suspended and nobody is looking at it.
What else to check before you start a company in Poland
| What to check | Where | Why |
|---|---|---|
| Your status under art. 4 | The permit decision, the card, your status in the PESEL register | Decides whether it is a JDG or only a company |
| If you are a citizen of Ukraine — what your JDG rests on | Date and basis of the CEIDG entry | One opened under the old art. 23 lives while your stay is lawful |
| PESEL and how you will sign | Municipal office, electronic signature | From 1 November 2026 you cannot file with CEIDG without a PESEL — get the number in advance |
| The last 60 months | Your CEIDG history | *Ulga na start* and the reduced ZUS depend on it |
| Whether you work for a former employer | Employment contracts from this and last year | With such a client the ZUS reliefs do not apply |
| Form of taxation | Your line of business | The choice is due by the 20th of the month after your first revenue |
| VAT threshold | Sales forecast | 240,000 zł a year |
| Documents for the bank | Contracts, source of funds, ownership structure | Art. 34 of the AML act |
| A residence permit, if you need one | The art. 142 conditions | The business has to show income or employees |
How we help. Our partner in Poland, a consultancy, checks which form of business your status allows, registers a JDG or an sp. z o.o., prepares documents for the bank, accompanies the opening of a company account, and helps if the account has been blocked or the bank has refused. Describe your situation in the form below: citizenship, residence status, what you plan to do, and whether you need a residence card for business.
How to check it yourself
- Act on the participation of foreign entrepreneurs, consolidated text Dz.U. 2025 poz. 89, art. 4 — who may run a business and in what form; amendments Dz.U. 2025 poz. 619 (Blue Card), 621 (art. 4(3a)), 1794 (point 5).
- Act Dz.U. 2026 poz. 203: art. 17 point 10 — repeal of art. 23 for citizens of Ukraine; art. 42 — the transitional rule; art. 4 point 12 — the new art. 116 of the act on granting protection to foreigners.
- Entrepreneurs' Law, consolidated text Dz.U. 2025 poz. 1480: art. 5 — unregistered activity; art. 17 — when to start; art. 18 — *ulga na start*.
- CEIDG act, consolidated text Dz.U. 2026 poz. 30: arts 6, 8, 10, 13.
- Commercial Companies Code, consolidated text Dz.U. 2024 poz. 18: arts 7¹, 151, 154, 157, 163, 164, 169; the amendment Dz.U. 2026 poz. 176 does not change these articles.
- Act on court costs in civil cases, Dz.U. 2025 poz. 1228, art. 52 — 500 zł and 250 zł; KRS act, Dz.U. 2025 poz. 869, art. 13.
- Social insurance system act, Dz.U. 2026 poz. 199, art. 18a.
- Personal income tax act, Dz.U. 2026 poz. 592: arts 9a, 27, 30c; ryczałt act, Dz.U. 2025 poz. 843: arts 9 and 12.
- VAT act, Dz.U. 2025 poz. 775, art. 113, and the amendment Dz.U. 2025 poz. 896 — 240,000 zł from 1 January 2026.
- Anti-money laundering act, Dz.U. 2025 poz. 644: arts 34, 41, 54, 86, 87; Banking Law, Dz.U. 2026 poz. 38, art. 106a.
Frequently asked questions about starting a business in Poland
Can a foreigner start a business in Poland as a sole trader (JDG)?
Yes, if they are an EU citizen or hold one of the statuses in art. 4(2): permanent residence, EU long-term resident, the Blue Card, a temporary residence permit for studies, family, or marriage to a Polish citizen, temporary protection, the Pole's Card and others. Everyone else may use companies only.
Can I open a company in Poland without a residence card?
The form depends on your status. Without a card — on a visa, for example — you cannot open a JDG unless you are an EU citizen or fall within the art. 4 list. The law allows any foreigner to set up an sp. z o.o.
Can I open a JDG if my residence card is for work?
No. A work-based permit is not on the art. 4(2) list, so you can run a business only through a company, such as an sp. z o.o.
Can a citizen of Ukraine open a JDG in Poland in 2026?
With UKR status or a CUKR card, yes. The special right for any citizen of Ukraine lawfully in Poland was repealed from 5 March 2026; a JDG opened under it may continue while the stay is lawful.
How much does it cost to start a business in Poland?
Registering a JDG in CEIDG is free. An sp. z o.o. needs capital of at least 5,000 zł and a KRS court fee of 500 zł, or 250 zł if the articles are on the S24 template; notarial articles add the notary's fee.
How long does JDG registration take?
The CEIDG entry is made no later than the next working day after the application arrives, and you may start trading on the day you file.
Do I need a PESEL to open a JDG?
Until 31 October 2026, no: without a number you file in person at a municipal office with your passport. From 1 November 2026 a foreigner needs a PESEL to file with CEIDG, or, without one, the European eID identifier. How to get the number is in [our entry on PESEL](entry:poland-pesel).
How much does a sole trader pay to ZUS in the first year?
Nothing in social contributions for the first 6 months, if you are starting a business for the first time or after 60 months, and are not working for a former employer. Then, until the end of 24 months, contributions on a base of at least 30% of the minimum wage. These reliefs do not cancel the health contribution.
What taxes does a sole trader pay in Poland?
By default, the 12% and 32% scale. You may choose the 19% flat tax or ryczałt at a rate set by the type of activity, by the 20th of the month after your first revenue. No VAT is due while sales do not exceed 240,000 zł a year.
Can I run a business without registering?
Yes, if revenue in no quarter exceeds 225% of the minimum wage — 10,813.50 zł in 2026 — and you have not been an entrepreneur in the last 60 months. This does not apply to foreigners outside the art. 4 list.
Why did the bank refuse to open a company account without explaining?
If a bank cannot verify the client, its owners, the purpose of the relationship or the source of funds, the AML act obliges it to refuse. The bank is forbidden to tell the client that it has passed information to the financial intelligence unit.
How long can a bank block an account?
The bank on its own, up to 72 hours under banking law; under the AML act, up to 24 hours, and up to 96 hours at GIIF's demand. A prosecutor may extend the block to 6 months and by another 6, and the decision can be appealed to a court.
Does opening a company give me a residence card?
No. That is a separate permit under art. 142 of the Act on Foreigners, with its own conditions: income, insurance, accommodation, and a business with income or employees.
Which is better for a foreigner — a JDG or an sp. z o.o.?
If your status allows a JDG, it is the fastest and free start. If not, there is no choice: a company is what remains. An sp. z o.o. separates the company's debts from the shareholders' assets, but costs money to register and needs capital.
Can an sp. z o.o. be suspended for more than 2 years?
No. A company in KRS suspends activity for between 30 days and 24 months; if no application to resume is filed, resumption is entered in the register automatically. A JDG can be suspended indefinitely.
Do I have to file reports while the business is suspended?
Yes. During suspension the business performs every obligation imposed by law. A company that files nothing with the register is fined by the registry court, and after two years without annual statements the court may itself open proceedings to dissolve it.
How long does liquidating an sp. z o.o. take?
At least six months: creditors have three months to lodge claims, and assets are divided no earlier than six months after the liquidation is announced.
When starting a business in Poland is not a simple case
Opening a JDG yourself is not difficult if you are an EU citizen or hold permanent residence. It is different if:
- you are on a work-based permit and unsure which form is open to you;
- you are a citizen of Ukraine, opened a JDG before 5 March 2026, and your status is changing;
- you need an sp. z o.o. and then a residence card for business;
- you have to choose a form of taxation by the 20th;
- the bank refused an account or blocked one;
- your sales are approaching 240,000 zł.
Describe your situation in the form below: citizenship, residence status, line of business and what has already been done.
We pass your case to one advisory firm in Poland
Describe the case — your stay, a property purchase, a company of your own or a bank account — and within a few hours we pass it to one consultancy in Poland that handles foreigners' cases. That is our timing, not theirs: when the firm replies is the firm's to decide. The introduction is free to you and happens only with your consent; the firm's own services are paid on its terms. The page above is research, not advice: it does not know your deadlines or your documents.
Sent.
It is with us, and a person will read it. If a deadline is already running — a summons in MOS, a request from the bank, a signing date — do not wait for our reply: act within it.
That did not go through.
An email address and the consent box are the two things we cannot do without. Everything else is optional.
That is on us.
The enquiry did not reach us — the fault is at our end. Write to office@moveandinvest.com and it will be picked up.