Registration of a sole proprietorship for refugees from Ukraine who came to Poland after 24.02.2022

Registration of a sole proprietorship for refugees from Ukraine

Individual entrepreneurship, despite the constantly changing legal and tax environment, is still the most frequently chosen way to set up your own enterprise in Poland. However, is it possible to create and run a sole proprietorship also for persons who do not have Polish citizenship? This question is particularly relevant at the moment for citizens of Ukraine, who have had to leave their country in a hurry due to the outbreak of an armed conflict. We will try to answer this question in this article.

So, let us remind, that in order to open IP in Poland the citizens of another state non-member of the European Union, it is necessary to meet several conditions listed below:

  • To have a permanent residence permit (Permit to Stay)
  • To have a PESEL – Personal Identification Number
  • NIP (Tax Identification Number)
  • To be registered in ZUS (registration is necessary according to ZUA form)

Application to start a sole proprietorship is made electronically, which is available at  The application for membership is free of charge and automatically involves registration of the entrepreneur as a payer of social security contributions at the Social Security Institution and as a taxpayer at the Tax Office. NIP and REGON numbers are also issued on the basis of the application.

It is important to note that for people who do not have a Polish PESEL number, it will not be possible to apply for CEIDG membership through the electronic form, because the application requires a trusted profile, which requires the submission of an application. The solution to this problem for foreigners with refugee status or with a permanent residence permit is to submit a registration application, through which they will also be assigned a PESEL number.The registration application is submitted to the commune office in the place of residence of the person. If the foreigner does not have a refugee status or a permanent residence permit, it is also possible to apply for a PESEL number, but this requires proper justification for establishing a company in Poland. Then the application for a PESEL number should be filed with the District Office of the foreigner’s place of residence, or in the case of unemployment – with the District Office of Srodmiescie in the capital city of Warsaw.In other cases, for persons without a Polish PESEL number and who fulfil the conditions referred to previously in the Act on the rules of participation of foreign entrepreneurs and other foreign persons in business in the territory of the Republic of Poland, the justification for the application for a sole trader must be submitted on paper in the administration of

New regulations for Ukrainian citizens

As a result of the entry into force of the Act of 12 March 2022 on assistance to Ukrainian citizens in relation to the armed conflict on this territory, Ukrainian citizens may carry out economic activity under the same conditions as Polish citizens, provided that they obtain a PESEL number. It is important to note that Article 2 of the Act states that Ukrainian citizens who left their homeland as a result of Russian aggression and declared their intention to stay on Polish territory will be able to legally stay on Polish territory for 18 months. Due to such changes every citizen of Ukraine, who came to Poland directly from Ukraine due to the hostilities in the period from February 24 will be able to apply for PESEL number in any municipality office, which will greatly facilitate and accelerate the whole process of starting a business.

IMPORTANT: When completing the CEIDG-1 form as part of the registry entry, special attention should be paid to the section relating to the applicant’s data. This is important because a foreigner who does not have a PESEL number will have to prove his identity and nationality to an official when submitting the paper application to the Commune Office. For foreigners with a PESEL number who apply through an electronic form, proof of identity is made by attaching a scan of the document confirming the status: foreigner.

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