How Citizens of Non-EU Countries Can Start a Business in Poland: Legal and Practical Advice

Poland, a dynamically developing economy, attracts entrepreneurs from around the world. However, for citizens of countries outside the European Union (EU), the process of starting a business comes with specific requirements. Business activities in Poland are accessible to foreigners, provided they comply with Polish law.
Non-EU citizens can conduct business in Poland in accordance with the Act of March 6, 2018, “On the Rules of Participation of Foreign Entrepreneurs and Other Foreign Persons in Economic Transactions on the Territory of the Republic of Poland.” Registration of a company in the Polish business registry is available to foreigners with permanent or long-term residence in the EU, as well as those holding temporary residence permits issued for education or marriage to a Polish citizen. This right also extends to non-EU refugees, individuals under supplementary or temporary protection, holders of residence permits, and those with a Pole’s Card (Karta Polaka). An exception applies to conducting business based on a temporary residence permit issued to continue previously started activities in Poland (registered in CEIDG).
Here is a step-by-step guide and practical advice for those planning to start a business in Poland.

Step 1: Visa and Residence Permit

Citizens of non-EU countries must have an appropriate visa and residence permit in Poland to conduct business. The type of visa depends on the purpose and duration of the stay. You need to contact the Polish consulate in your home country to obtain the required visa. Upon arrival in Poland, you will likely need to apply for a residence card (karta pobytu), which is a long-term residence permit. To obtain it, you must provide documents justifying your stay (e.g., a business plan, company registration documents).

Step 2: Choosing a Legal Form of Business

The first step is to determine the most suitable legal form for your business. The most common options are:

• Jednoosobowa działalność gospodarcza (JDG) – Sole Proprietorship: A simple and inexpensive form, ideal for small businesses. The owner bears full responsibility for the company’s obligations.
• Spółka z ograniczoną odpowiedzialnością (Sp. z o.o.) – Limited Liability Company: A more complex form offering limited liability for owners. It requires more documents and registration procedures.
• Spółka akcyjna (S.A.) – Joint-Stock Company: The most complex form, suitable for large companies.
  The choice depends on the scale of the business, the number of founders, and the level of liability. Beginners often opt for JDG as the simplest option.
  IMPORTANT! In Poland, non-EU foreigners can conduct business without additional requirements only in the form of a limited liability company (spółka z o.o.) or a joint-stock company (spółka akcyjna). It is also permissible to acquire shares and participate in other types of companies (e.g., komandytowa, komandytowo-akcyjna), provided it does not conflict with international agreements.

Step 3: Business Registration

Once the necessary residence documents are obtained, you can proceed with business registration. The process depends on the chosen legal form:

• JDG – Registration is done online through the Central Register and Information on Economic Activity (CEIDG). The process is relatively simple and quick.
• Sp. z o.o. and S.A. – Registration is more complex and requires submission to the National Court Register (KRS). You need to prepare the company’s articles of association, designate the share capital, and complete other formalities. It is recommended to seek legal assistance for this process.

Step 4: Taxes and Insurance

Poland has a taxation system that depends on the legal form and type of business activity. For JDG, a simplified taxation system is often applied (e.g., tax card or lump-sum tax on recorded income). You must register with the tax office (Urząd Skarbowy) and submit regular tax declarations. Additionally, registration with the Social Insurance Institution (ZUS) and payment of social contributions are required.

Step 5: Bank Account
A bank account in Poland is necessary for running a business. Opening an account may require presenting identification documents, company registration documents, and a business plan.

List of Documents Needed to Start a Business in Poland

For citizens of third countries, the following documents may be required (this is an example list and may vary depending on the situation):

• Passport or other identification document
• Visa and residence permit in Poland
• Completed business registration application
• Business plan (especially important for Sp. z o.o. and S.A.)
• Documents confirming initial capital (if required)
• Articles of association (for Sp. z o.o. and S.A.)
• Documents proving qualifications and experience (depending on the type of activity).

Practical Tips

To avoid mistakes and simplify the process of registering and running a business in Poland, we recommend consulting specialists – lawyers and accountants. They will help you navigate the intricacies of Polish law and regulations for conducting business in Poland.
If you have further questions, write to us at: office@progressholding.pl