Send us your plan, industry and current situation. We read it before the call, so you do not waste time explaining the basics.
02
45-minute Teams consultation
We discuss the right business structure, tax direction, key formalities and the risks worth solving first.
03
Your practical next steps
You leave with a clear direction: what to register, what to calculate, what documents to prepare and where funding may be possible.
This is for you if you want to:
validate a business idea · choose between JDG and a limited company · understand tax and ZUS costs · prepare to seek grants or financing · enter the Polish market with a plan.
ONE PLACE. COMPLETE SUPPORT.
Law and finance, made human.
We turn Polish regulations into clear business decisions. So you can
focus on what matters most: building your life or company.
Before completing your first form, choose the structure that fits your
idea, risk level and plans for the coming months.
01
Sole proprietorship or limited company?
Your most important decision at the start.
SOLE PROPRIETORSHIP
JDG
A quick, simple way to work for yourself in Poland.
It is a good choice when:
you are starting alone or testing an idea;
your financial risk is limited;
you want simpler accounting.
Example: A web designer works with several clients. They can start quickly as a JDG and freely use their business income.
LIMITED LIABILITY COMPANY
Sp. z o.o.
A separate legal entity with its own assets, rules and formalities.
Consider it when:
you are starting with a business partner;
you sign larger contracts or hire people;
you want to separate private and business finances.
Example: Two people open an online store with a warehouse and PLN 100,000 in stock. A company can better organise their relationship and risk.
Important: with a JDG, you are personally liable for business debts. A limited company usually reduces this exposure, but its management board still has legal duties.
02
Registration checklist
From an idea to an operating business.
1 Choose your PKD codes +
PKD codes describe your business activity. Choose one main code for the activity expected to generate the most income, then add only genuine additional activities.
Do not add everything “just in case”. Random codes can later complicate your tax-rate choice and licensing checks. Use the official PKD 2025 search tool.
2 Register your business online +
JDG: CEIDG-1
Visit Biznes.gov.pl, log in with a Trusted Profile and complete the free application. You provide your name, address, PKD codes, start date, tax choice and ZUS details.
Sp. z o.o.: S24 / KRS
Set the shareholders, management board, shareholdings and share capital from PLN 5,000. You can sign the standard articles online in S24. The filing fee is PLN 250.
3 Arrange your numbers and bank account +
With CEIDG, you receive a NIP and REGON automatically if you do not already have them. A company receives its own KRS, NIP and REGON after registration.
Open a business bank account. It makes accounting easier, even where it is not formally mandatory for a JDG. It is required, among others, for active VAT taxpayers and selected B2B payments.
THE SHORTEST VERSION
JDG: PKD → CEIDG-1 → tax and ZUS → bank account → start operating.
Sp. z o.o.: shareholders and rules → articles → S24/KRS → tax, account and post-registration duties.
For a sole proprietor, the tax method shapes what you pay, what you can deduct and how much administration you handle.
OPTION 01
Tax scale
12% then 32%
Tax is calculated on profit: revenue minus allowable business costs.
12% up to PLN 120,000 of annual income; 32% above that;
PLN 30,000 tax-free amount;
allows joint filing with a spouse and child relief, if eligible.
Simple example Revenue PLN 160,000 − costs PLN 40,000 = PLN 120,000 income. Income tax before other deductions: PLN 10,800.
OPTION 02
Flat tax
19% of profit
A fixed tax rate calculated on profit, regardless of how high your income becomes.
works well for higher, stable profits;
business costs remain deductible;
no tax-free amount, joint filing with a spouse or child relief.
Simple example Revenue PLN 240,000 − costs PLN 60,000 = PLN 180,000 income. Income tax: PLN 34,200.
OPTION 03
Lump-sum tax
2–17% of revenue
Tax is calculated on revenue, not profit. You cannot deduct ordinary business costs.
common rates include 8.5%, 12% and 15%;
the rate depends on your exact activity and PKD code;
best for low-cost businesses with the right activity type.
Simple example Revenue PLN 160,000 − costs PLN 10,000. At 12%, tax is PLN 19,200 — costs do not reduce it.
FREE TAX ESTIMATE
See your likely tax direction.
Enter rough annual figures. This estimator compares income tax only and helps you spot the questions worth bringing to a professional analysis.
Compare tax scale, flat tax and lump-sum tax
See the impact of your business costs
Send your result with a €100 analysis request
ZUS AND HEALTH INSURANCE
The cost people often forget to plan for.
Health insurance is separate from income tax. It is normally due even when a new business benefits from social-insurance relief.
01
Tax scale
9% of income
Calculated on business income, subject to a statutory minimum. If profit falls, the minimum can still apply.
02
Flat tax
4.9% of income
Calculated on income, also with a minimum base. A limited portion may reduce tax under the rules for a given year.
03
Lump-sum tax
Three revenue bands
The amount is fixed within each band and depends on your annual revenue, rather than your actual costs.
FIRST 6 MONTHS
Start-up relief
You normally pay health insurance but not social-insurance contributions, if you meet the eligibility conditions.
NEXT 24 MONTHS
Preferential ZUS
Social contributions are calculated from a lower base. Health insurance remains payable.
LATER ON
Small ZUS Plus
For eligible small businesses, social contributions can depend on prior-year income. Revenue limits and timing apply.
Rates, minimum bases and revenue thresholds change. Check the current ZUS figures before each year starts — or ask us to calculate your exact monthly amount.
RUNNING YOUR COMPANY
Keep the paperwork under control.
Good accounting does not mean collecting papers at the end of the month. It means knowing what to save, when to file and what you can safely claim.
01
VAT registered or VAT exempt?
VAT registration can help when your clients are businesses that reclaim VAT or you regularly buy equipment and services with VAT.
VAT exemption can help when you sell mainly to consumers and your costs are low. The standard turnover exemption is PLN 200,000, but some activities must register regardless.
02
KSeF in one minute
KSeF is Poland's National e-Invoice System. It is changing how invoices are issued, received and stored.
Before it applies to your business, make sure your invoicing software, authorisations and internal process are ready. The implementation timetable has been phased, so confirm the deadline that applies to you.
03
Your monthly calendar
By the 15th: pay ZUS contributions for many payers. By the 20th: settle your income-tax advance and, in typical cases, VAT.
Deadlines can differ depending on your status. Put them in your calendar and send documents to your accountant early.
WHAT'S CHANGING NOW
Business updates, without the noise.
The practical changes worth knowing before you invoice your first client, hire help or submit a registration form.
TOPIC OF 2026
KSEF: MANDATORY E-INVOICING
Starting a company in Poland? Build KSeF into your process from day one.
KSeF is Poland's National e-Invoice System. For many businesses, it has changed the everyday meaning of “issuing an invoice”: a PDF emailed to a client is no longer the whole process.
Large businesses began issuing invoices through KSeF. All businesses also needed to be ready to receive KSeF invoices.
Mandatory issuing generally began for other businesses, including small and medium-sized VAT taxpayers.
Micro-businesses with KSeF-invoiced monthly sales up to PLN 10,000 gross enter the system.
What this means in practice
Choose invoicing software that can create and send structured KSeF invoices.
Set access rights before your accountant needs them. Decide who can issue, receive and approve invoices.
Make one person responsible for checking incoming invoices. Suppliers can deliver them through KSeF.
Keep a simple fallback procedure for system outages and train anyone who issues invoices.
A simple example
You finish a design project and send your client a PDF. That PDF can still be useful as a commercial document, but your VAT invoice needs to follow the KSeF process applicable to your business. Your accounting tool should submit it to KSeF and retain the reference number.
From 1 November 2026, adults starting a sole proprietorship will submit a CEIDG-1 application electronically. Do not leave your Trusted Profile setup until the day you want to launch.
Your next step: activate a Trusted Profile, collect your business address and PKD codes, then prepare the online CEIDG application in advance.
Check your right to run a business before you register
Not every foreign national can choose every business form in Poland on the same terms. Your nationality, residence status and the type of activity all matter.
Your next step: verify your residence basis first. This is especially important for Ukrainian citizens, because rules changed from 5 March 2026.
When you sell to private individuals, a cash register may be required. The general annual exemption is PLN 20,000, but many activities lose the exemption from the first sale.
Do this before opening: review your exact service and customer type. A hairdresser, mechanic or legal professional may have different obligations than an online consultant.
Your first B2B contract: four points to settle first
Agree the scope, price, payment deadline and ownership of the work before work starts. An invoice is not a substitute for a clear agreement.
Keep it simple: write down what you deliver, when the client accepts it, what happens when the scope changes and how either side can end the cooperation.
Here are the questions new entrepreneurs ask us most often. The answer may change with your facts, but this is a useful place to begin.
01 Can I earn money without registering a business? +
Possibly. Unregistered activity is for small-scale work and only if you meet the statutory conditions, including a monthly revenue limit tied to the minimum wage. It is not a way to avoid rules indefinitely: you still keep records, issue proof of sale and settle tax.
02 Is a company car worth it? +
It depends on your tax method and how you use the car. On the tax scale or flat tax, qualifying costs can reduce profit. Under lump-sum tax, normal costs do not reduce income tax. Private use, leases and buy-outs all have separate VAT and income-tax consequences.
03 What if my revenue drops to zero this month? +
Zero revenue does not automatically mean zero obligations. You may still owe ZUS or minimum health insurance, and VAT filings may still be required. Report the position on time and do not simply stop filing.
04 Can I claim a laptop, phone, coffee or home office? +
A cost should have a clear business purpose and be properly documented. A laptop or business phone is often easier to justify than everyday coffee. For a home office, separate the business portion carefully and keep invoices. Personal spending is not a business cost.
05 How can I take money out of a limited company safely? +
The company's money is not automatically the shareholder's money. Lawful routes can include salary, a management-board agreement, a service contract, reimbursement of documented expenses or a dividend. Choose the route before paying yourself, then document it correctly.
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Your goals are the starting point of our work.
A SIMPLE PROCESS
Clarity in three steps.
01
We listen
We discuss your situation, plans and challenges.
02
We design a solution
We prepare a clear plan and pricing.
03
We act together
We handle your matter from the first document to the goal.
THE FIRST STEP IS EASY
Let's talk about your plans.
Book a 45-minute Teams business direction analysis for €100 in English, Polish, Ukrainian or Russian.