Wikiprocedure > Poland

Poland - Starting a Business

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  • Notarize Company Agreement
  • Register the Company in the National Court Register (Krajowy Rejestr S?dowy)
  • Apply for the Regon Identification Number
  • Open a Bank Account
  • Obtain Tax Identification Number (NIP)
  • Register for VAT
  • Register at the Social Insurance Institution (Zak?ad Ubezpiecze? Spo?ecznych)
  • Register at the National Labour Inspectorate (Pa?stwowa Inspekcja Pracy)
  • Register at the Chief Sanitary Inspectorate (Pa?stwowa Inspekcja Sanitarna)

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Required Documents[edit]

  • Company charter or the articles of association
  • Excerpt from the National Court Register
  • REGON certificate
  • Documents confirming legal title to premises or real estate on which the companys seat is located
  • Bank account agreement

Office Locations & Contacts[edit]

Registry Office of the Ministry of Justice,
Ministry of Justice
Al. Ujazdowskie 11
00-950 Warsaw,
Tel: 22 52 12 888
Fax: 22 23-90-655
E-mail address: [email protected]

Address: ul. Alojzego Feli?skiego 2B,
01-513 Warszawa
Phone: (22) 561-80-00, 561-80-02, 561-80-10
Fax: 561-80-93
E-mail: [email protected]
Access: Buses: 116, 157, 205
Trams: 6 i 15 (przystanek Gen.Zaj?czka)

List of Tax Offices

Virtual Office in Warsaw
85 Jerozolimskie Ave. Office no. 21
02-001 Warsaw
Phone: 0048-22-625-39-09
E-mail: [email protected]

RISE Wirtualne Biuro Spka z o.o.
ul.Krlewska 65a/1
Krakw 30-081
Tel: +48 12 378 42 67
Tel/fax: +48 12 431 21 85
[email protected]
NIP: 6772364001
REGON: 122421810
KRS: 398120
Kapital: 50.000 PLN
Sad Rejonowy
dla Krakowa Srodmiescia
XI Wydzial KRS

Jerzy Woli?ski
Attorney at law
E-mail: [email protected]
Tel.: (+48) 22 828-50-50
Tel/fax (+48) 22 826-06-06
Law Office
ul. Smolna 8/200, 18th floor
00-375 Warsaw

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Forms of business entity in Poland are:

  • Sole proprietor (jednoosobowa dzia?alno?? gospodarcza)
  • Civil code partnership (sp?ka cywilna)
  • Registered partnership (sp?ka jawna)
  • Limited liability partnership (sp?ka partnerska)
  • Limited partnership (sp?ka komandytowa)
  • Limited joint-stock partnership (sp?ka komandytowo-akcyjna)
  • Limited liability company (sp?ka z ograniczon? odpowiedzialno?ci?)
  • Joint stock company (sp?ka akcyjna)


For both partnerships and companies the fee amounts to 1000 PLN (this amount includes 500 PLN for the registration and 500 PLN for the obligatory publication in the Court and Commercial Gazette).


Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use[edit]

Application forms used by the National Court Register

Obtaining a REGON number

E-declaration system

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Sample Documents[edit]

Please attach sample completed documents that would help other people.

Processing Time[edit]

Please explain processing time taken in obtaining the document/certificate.

Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "" Video ID is "Y0US7oR_t3M". 

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Starting up one's own company involves a lot of formalities and frequent visits to different offices.

  • Those who intend to run a one-man business or a civil law partnership should register their business in the county office (Polish: urz?d gminy). The registration takes place at the office competent as for the location of the business (or the main place where it is carried out, if someone intends to run it in several places, for example, she/he has several production plants in different municipalities).
  • All commercial law companies and partnerships, namely general partnership, professional partnership, limited partnership, limited joint-stock partnership, limited liability company and joint-stock company are registered in the register of the entrepreneurs of the National Court Register (Polish: Krajowy Rejestr S?dowy KRS). This is the register kept by the commercial courts. It covers both partnerships and companies as well as other entities (associations, cooperatives, foundations, etc.). The register is publicly available everyone has access to it and may obtain the appropriate certified copies of documents on their company or another one for example, their contractor or debtor. The National Court Register constitutes the equivalent of similar registries in other countries, such as the French: Registre du commerce et des socits, English: Companies House, German: Handelsregister, Austrian: Firmenbuch.

Required Information[edit]

  • Company name
  • Address
  • Telephone number
  • NIP and REGON numbers
  • Business activity conducted

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Need for the Document[edit]

Starting and running a business in Poland is legal for everyone on an equal footing, in accordance with the conditions prescribed by law. It also means that the competent authorities cannot create any obstacles for anyone in starting and carrying out such activities and they may require from the entrepreneur to meet only such conditions as are prescribed by applicable law. It should be added that the entrepreneur in the Polish law is defined as the person who conducts business.

Information which might help[edit]

  • Sole trader (jednoosobowa dzia?alno?? gospodarcza)

The purpose of this form of business entity is to allow an individual to run a small business. In other words, an individual (natural person in Polish law) acts as an entrepreneur. The business uses the same name and tax ID number as its owner. This type of business activity may be established by an individual who can act in law without any limit. The entrepreneur can register for VAT in Poland voluntarily. However, you can choose not to pay VAT while the businesss incomes are less than PLN 100,000 per year.

  • Registered partnership (sp?ka jawna)

A registered partnership may be established by two or more individuals who can act in law without any limits. The purpose of registered partnership is to operate business on a small scale. This is a mix of partnership and limited liability company. In this form, the owners act as a company and they bear unlimited liability with all their assets for the companys obligations. The company is registered in the National Court Register and can be owned by either individuals or registered companies. This type of partnership has no legal personality. It possesses a legal capacity and may acquire rights in its own name. Income is divided equally per capita.

  • Limited liability partnership (sp?ka partnerska)

A limited liability partnership can established for the purpose of pursuing certain freelance occupations. It is run under its own business name. Each partner is not liable for other partners' obligations that have arisen in relation to the practicing of their profession. Income is divided equally per capita.

  • Limited partnership (sp?ka komandytowa)

A limited partnership may be established by two or more individuals or legal entities. In this partnership at least one partner (general partner) bears unlimited liability towards the creditors for obligations of the partnership and the liability of at least one partner (limited partner) is limited to a certain sum of money. The purpose of a limited partnership is to run a business under its own name. This legal form is suitable for businesses of any size. It is mainly used for start-ups in which some shareholders give capital and others run the company and take liability for it. This way people who do not have any money but have a good business concept can raise funds for the implementation of their ideas. Some companies also use this form for creating subsidiaries. Income is divided in proportion to the contribution paid by each partner.

  • Limited joint-stock partnership (sp?ka komandytowo-akcyjna)

This partnership may be established by two or more individuals or legal entities. In this partnership at least one partner (general partner) bears unlimited liability towards the creditors for obligations of the partnership and the liability of at least one partner is a shareholder. Shareholder does not bears liability for the companys obligations.

  • Limited liability company (LCC) (sp?ka z ograniczon? odpowiedzialno?ci?)

A limited liability company may be established for any legitimate purpose by one or more individuals, by legal persons or organisational unit without a legal personality, who can act in law without any limits. An LLC is a legal entity. Its share capital cannot be lower than 5,000 zlotys. Shareholders generally are not liable for the company's obligations and their commercial risk is limited to the value of shares they hold. An LLC is a legal form suitable for business of any type and size. On the one hand, it gives the owners security in the case of bankruptcy and on the other hand, it gives them many mechanisms by which they can control the company. This is the most flexible form for a company. An LLC may always issue more shares to acquire new capital. Income is divided in proportion to contribution paid by each shareholder.

  • Joint stock company (sp?ka akcyj

Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links[edit]

Place some external links which might help.

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More information which might help people.