How to set up a business in Poland as a non-EU foreign national in 2026

How can a non-EU foreign national set up a business in Poland in 2026? The quickest way is to register a limited liability company with the National Court Register or – provided you have the appropriate residence status – a sole trader business with the CEIDG. The procedure involves obtaining a NIP and REGON number, registering with the Social Insurance Institution (ZUS) and settling tax matters with the Tax Office. In practice, the entire process of registering a business in Poland by a foreign national takes from a few days to a few weeks, depending on the legal form and the completeness of the documents.

A foreign national’s residence status and the right to conduct business in Poland

A non-EU foreign national may run a business in Poland only if they hold a specific residence permit or choose a form of business activity permitted for third-country nationals. The legal basis is provided by the regulations governing the participation of foreign entrepreneurs and other foreign nationals in economic activity within Poland. These regulations stipulate that certain foreign nationals may conduct business on the same terms as Polish citizens, provided they hold specific residence permits.

The right to full freedom of enterprise in Poland is granted, amongst others, to persons holding a permanent residence permit, long-term resident status in the European Union, international protection or a valid Polish Card. The EU Blue Card, which is a residence permit for the purpose of performing highly skilled work, also has an impact on running a business. This document significantly simplifies business procedures, as it allows the holder to live and work legally in Poland and to carry out business activities.

If a foreign national does not hold such residence status, Polish law restricts the choice of business structure. In such a situation, it is possible to run a business mainly in the form of a commercial company – most commonly a limited liability company. This model is the standard for foreign investors, as it allows them to set up a business even without being physically present in Poland.

Available business forms for non-EU nationals

The most commonly chosen forms of business by entrepreneurs from outside the European Union are a sole trader and a limited liability company. The choice depends primarily on residence status and the level of business risk. A sole trader business requires registration with the CEIDG and is available only to non-EU nationals holding the appropriate residence permit.

A sole trader business offers a quick start – registration is free and takes place electronically via the CEIDG. However, the owner is liable for the business’s debts with all their assets. This model works well for service-based businesses, freelancing or small businesses.

The second, and by far the more popular, form for foreign investors remains the limited liability company. Registration takes place in the National Court Register in accordance with the provisions governing the National Court Register. The company requires a minimum share capital of PLN 5,000 and the signing of the articles of association. Its greatest advantage is that the liability of the shareholders is limited to the value of their contributions.

In practice, most non-EU foreigners opt for a limited liability company (spółka z o.o.), as this form does not require a special residence status and allows for registration to be carried out entirely remotely.

Registration of a sole trader business with the CEIDG

A sole trader business is established upon entry in the Central Register and Information on Economic Activity (CEIDG). The CEIDG-1 application is submitted online or at the local council office. Registration is free of charge and simultaneously triggers several administrative procedures.

Submitting the CEIDG-1 form results in the entrepreneur automatically being assigned identification numbers: a NIP in the tax system and a REGON in the statistical register. At the same time, the entrepreneur is registered as a contributor with the Social Insurance Institution and as a taxpayer with the Tax Office. This mechanism stems from the regulations governing the CEIDG and simplifies the process of setting up a business.

However, online registration requires two technical conditions to be met. A foreign national must hold a PESEL number and a Trusted Profile enabling them to sign the application electronically. The Trusted Profile is an identification tool used in public administration systems and allows official documents to be signed without a qualified electronic signature.

The absence of a PESEL number makes it impossible to submit an electronic application. In such a situation, the entrepreneur submits the documents in paper form at the local authority office, presenting their passport and a document confirming their residence status.

Setting up a limited liability company by a foreign national

A limited liability company is the most commonly chosen form of business organisation by non-EU foreign nationals. It is registered with the National Court Register (KRS) and the process usually takes from a few days to a few weeks. The minimum share capital is 5,000 PLN, as stipulated by commercial law.

The registration process involves drafting the articles of association, appointing the shareholders and the management board, and providing the address of the registered office in Poland. Once the application has been submitted to the KRS, the company is issued with a REGON and NIP number and is entered into the register of entrepreneurs.

Electronic registration takes place via the S24 system. The system allows documents to be prepared and signed online, and the application to be submitted to the registry court. Thanks to the digitisation of administrative procedures, a company can be incorporated without the need for physical presence in Poland.

Following registration, the company is obliged to report its beneficial owners to the Central Register of Beneficial Owners. Failure to fulfil this obligation results in financial penalties.

PESEL number, Trusted Profile and electronic signature

The PESEL number plays a key role in a foreign national’s ability to conduct business in Poland. It serves as a natural person’s identifier within public administration systems and enables access to the state’s digital services. Without this number, many administrative procedures become significantly more complicated.

The legal basis for the allocation of a PESEL number in connection with entry in the Register of Entrepreneurs is set out in the provisions of the Act on the National Court Register. Members of a company’s management board often obtain their PESEL number precisely because of the obligations arising from their entry in the National Court Register.

Once a foreign national has obtained a PESEL number, they set up a Trusted Profile. This tool enables them to sign electronic documents, contact government departments and use public administration portals. A Trusted Profile is required when submitting applications to the CEIDG and for many procedures within the KRS system.

In practice, the lack of a PESEL number is one of the most common obstacles to company registration by foreign nationals. This is why entrepreneurs obtain this number as early as the document preparation stage.

NIP, REGON and company tax registration

Every company in Poland is assigned two basic identification numbers: NIP and REGON. The NIP is a tax identification number issued by the tax authorities, whilst the REGON identifies the company within the public statistics system.

In the case of a sole trader, both numbers are issued automatically upon submission of the CEIDG-1 application. Companies registered in the National Court Register (KRS) receive them upon entry into the KRS. The entrepreneur does not need to submit separate applications – the registration system automatically transfers data between institutions.

Once the identification numbers have been obtained, the entrepreneur determines the form of taxation and decides whether to register as a VAT payer. In many sectors, VAT registration is mandatory, whilst in others it depends on the level of turnover or the business model.

The Tax Office handles the company’s tax affairs. The entrepreneur submits tax returns and settles income tax and VAT in accordance with Polish tax regulations.

Social Security contributions and obligations towards the Social Insurance Institution

Every entrepreneur operating in Poland is subject to the social security system. This system is administered by the Social Insurance Institution. An entrepreneur must register for social security within a few days of starting their business.

Basic contributions cover pension, disability, accident and health insurance. The amount of the contributions depends on the form of business and the level of income. In the case of a sole trader, entrepreneurs benefit from reliefs such as the ‘start-up relief’ or preferential contributions during the first few months of operation.

Limited liability companies operate under a different model. If a company has more than one shareholder, the shareholders do not usually pay ZUS contributions in respect of their shareholdings. The obligation only arises when they are employed under an employment contract or a management contract.

Regular settlements with ZUS are one of the fundamental obligations of entrepreneurs in Poland. Delays in payment result in interest being charged and may lead to enforcement proceedings being initiated.

A business bank account and dealings with government agencies

A business bank account is an essential part of running a business in Poland. Entrepreneurs use it to settle accounts with the Tax Office and the Social Insurance Institution (ZUS). All taxes, contributions and other public-law liabilities are paid by bank transfer.

Banks require foreign nationals to provide documents confirming their identity and company details. These are usually a passport, a residence permit and the company’s identification numbers – NIP and REGON.

In the case of companies, the bank also verifies the details of the management board as entered in the National Court Register. The person opening the account must be listed as the company’s representative in the business register.

A business account also enables the management of a VAT account, which operates within the Polish tax system for VAT-registered taxpayers. This allows the company to maintain complete and legally compliant financial records.

The most common mistakes made by foreign nationals when setting up a business

The most common mistake made by foreign nationals when registering a company is choosing the wrong legal form. Many entrepreneurs from outside the EU assume that they can register a sole trader business without any problems. In practice, however, the lack of the appropriate residence status results in the application for entry in the CEIDG being refused.

A second common problem is the lack of a PESEL number for members of the company’s management board. An application for entry in the National Court Register (KRS) containing incomplete identification details may be rejected by the registration court.

Another difficulty concerns documents drawn up in a foreign language. Polish authorities require certified translations of documents such as powers of attorney or articles of association. The absence of translations causes delays in registration.

The experience of consultancy firms also shows that many investors focus exclusively on the costs of registration. Meanwhile, running a company involves accounting obligations, financial reporting and regular tax filings.

Advisory support for company registration in Poland

Foreign nationals often register a company in Poland with the help of specialist consultancy firms. One such firm operating in this field is firmadlakazdego.pl, which offers legal and accounting services to foreign entrepreneurs. These services include the preparation of documents, representation before government bodies and support with bookkeeping.

Consultancy support significantly reduces the time it takes to set up a business. Specialists prepare the articles of association, the application to the National Court Register (KRS) or the Central Register of Entrepreneurs and Economic Activity (CEIDG), registrations with the Social Insurance Institution (ZUS) and the Tax Office, and help to open a bank account.

Professional support is particularly important for those who plan to run their business remotely or are unfamiliar with Polish administrative procedures. This ensures that the process of registering a company in Poland by foreign nationals is faster and free from the risk of administrative errors.

What to bear in mind before starting a business

Setting up a business in Poland as a non-EU foreign national in 2026 boils down to a few key steps: choosing the legal form of the business, preparing the necessary documents, and registering with the relevant register. A sole trader business requires entry in the CEIDG and the appropriate residence status. A limited liability company is established following entry in the National Court Register.

Following registration, the company is issued with a NIP and REGON number, registers with the Social Insurance Institution (ZUS) and begins filing tax returns with the Tax Office. It is also necessary to open a business bank account and keep accounts in accordance with Polish law.

Poland is a member of the European Union and provides businesses with access to the single European market. For this reason, many foreign investors regard registering a company in Poland as the first step towards business expansion in Europe.

Frequently Asked Questions (FAQ)

How long does it take for a non-EU foreign national to set up a company in Poland?

The registration time depends on the chosen form of business and the method of submitting the application. A limited liability company (spółka z o.o.) registered online via the S24 system can be set up in as little as a few days, whilst the procedure involving a notarised deed and entry in the National Court Register (KRS) may take from a few days to several weeks. Additional time may be required to prepare translations of documents or powers of attorney.

Does a foreign national need to have a Polish bank account for their business?

In practice, running a business in Poland requires having a bank account with a Polish bank. A business account is required, amongst other things, for settlements with business partners, paying taxes and social security contributions (ZUS). The bank may require the company’s registration documents and proof of identity for the owner or members of the management board.

Is it possible to set up a business in Poland through a proxy?

Yes, a foreign national may use the services of a proxy to carry out the registration process on their behalf. In such cases, it is necessary to draw up an appropriate power of attorney and provide the required documents. This solution is often used by people who do not reside permanently in Poland.

Do foreign documents need to be translated into Polish?

Yes, most documents drawn up in a foreign language must be translated into Polish by a sworn translator. This applies, amongst other things, to identity documents, powers of attorney and shareholders’ registration documents. Translations are required by government offices, registry courts and financial institutions.

Does a foreign national running a business in Poland have to pay tax only in Poland?

Not always. Tax liability depends on the entrepreneur’s tax residence and any double taxation agreements between Poland and their country of origin. If a foreign national meets the criteria for Polish tax residence, their worldwide income may be subject to taxation in Poland.