{"id":4155,"date":"2024-12-30T13:37:29","date_gmt":"2024-12-30T12:37:29","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=4155"},"modified":"2024-12-30T13:37:29","modified_gmt":"2024-12-30T12:37:29","slug":"rodzaje-dzialalnosci-gospodarczej-w-polsce","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/types-of-business-activities-in-poland\/","title":{"rendered":"Types of Business Activities in Poland"},"content":{"rendered":"<p>According to Polish law, the main types of business activities are as follows:<\/p>\n<ol>\n<li>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/types-of-business-activities-in-poland\/#sole-proprietorship-jednoosobowa-dzialalnosc-gospodarcza\" >Sole Proprietorship (jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/types-of-business-activities-in-poland\/#limited-liability-company-spolka-z-ograniczona-odpowiedzialnoscia-sp-z-oo\" >Limited Liability Company (Sp\u00f3\u0142ka z&nbsp;ograniczon\u0105 odpowiedzialno\u015bci\u0105, Sp. z&nbsp;o.o.)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/types-of-business-activities-in-poland\/#joint-stock-company-spolka-akcyjna-sa\" >Joint-Stock Company (Sp\u00f3\u0142ka akcyjna, S.A.)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/types-of-business-activities-in-poland\/#limited-partnership-spolka-komandytowa\" >Limited Partnership (Sp\u00f3\u0142ka komandytowa)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/types-of-business-activities-in-poland\/#general-partnership-spolka-jawna\" >General Partnership (Sp\u00f3\u0142ka jawna)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/types-of-business-activities-in-poland\/#cooperative-spoldzielnia\" >Cooperative (Sp\u00f3\u0142dzielnia)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"sole-proprietorship-jednoosobowa-dzialalnosc-gospodarcza\"><\/span><strong>Sole Proprietorship (jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u2013 This is the most common form of conducting business, which can be registered by an individual. There is only one owner who assumes full responsibility for the business and its debts. Registration is simple and requires minimal documentation, with low administrative and <a href=\"https:\/\/progressholding.pl\/en\/\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Professional accountant in Poland - Expert accounting &amp; bookkeeping services\">accounting<\/a> costs.<\/li>\n<li>\n<h2><span class=\"ez-toc-section\" id=\"limited-liability-company-spolka-z-ograniczona-odpowiedzialnoscia-sp-z-oo\"><\/span><strong>Limited Liability Company (Sp\u00f3\u0142ka z&nbsp;ograniczon\u0105 odpowiedzialno\u015bci\u0105, Sp. z&nbsp;o.o.)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>There are multiple owners (shareholders), whose liability is limited to the shares they hold.<\/li>\n<li>Requires a&nbsp;higher initial capital and a&nbsp;more complex registration process.<\/li>\n<li>Provides asset protection and tax benefits.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h2><span class=\"ez-toc-section\" id=\"joint-stock-company-spolka-akcyjna-sa\"><\/span><strong>Joint-Stock Company (Sp\u00f3\u0142ka akcyjna, S.A.)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Typically large companies with publicly traded shares on the stock exchange.<\/li>\n<li>High initial capital and complex registration process required.<\/li>\n<li>A separate legal entity with limited liability for shareholders.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h2><span class=\"ez-toc-section\" id=\"limited-partnership-spolka-komandytowa\"><\/span><strong>Limited Partnership (Sp\u00f3\u0142ka komandytowa)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Includes two or more categories of partners: general partners (full liability) and limited partners (limited liability).<\/li>\n<li>Flexible structure suitable for businesses needing both capital attraction and risk limitation.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h2><span class=\"ez-toc-section\" id=\"general-partnership-spolka-jawna\"><\/span><strong>General Partnership (Sp\u00f3\u0142ka jawna)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>All partners bear full responsibility for the business and its debts.<\/li>\n<li>Simple registration and low administrative costs.<\/li>\n<li>Not suitable for high-risk enterprises.<\/li>\n<\/ul>\n<\/li>\n<li>\n<h2><span class=\"ez-toc-section\" id=\"cooperative-spoldzielnia\"><\/span><strong>Cooperative (Sp\u00f3\u0142dzielnia)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Members join together to meet shared economic and social needs.<\/li>\n<li>Democratic structure \u2013 each member has one vote regardless of their contribution.<\/li>\n<li>Limited liability for members.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>Note:<\/strong> Almost all of the business types mentioned above can operate in a&nbsp;franchise format (Franczyza). In this case, a&nbsp;company or entrepreneur acquires the right to use the franchisor&#8217;s trademark, operational systems, and know-how. Suitable for individuals with minimal experience or capital, but requires higher initial costs and offers limited flexibility.<\/p>\n<p>Each type of business activity has its own specific features regarding registration, taxation, and management. The choice of a&nbsp;specific form depends on the business objectives, the level of participant responsibility, and other factors.<\/p>\n<h3><\/h3>\n<table>\n<thead>\n<tr>\n<th>Characteristic<\/th>\n<th>Sole Proprietorship<\/th>\n<th>Limited Liability Company (Sp. z&nbsp;o.o.)<\/th>\n<th>Joint-Stock Company (S.A.)<\/th>\n<th>General Partnership (Sp. jawna)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Number of founders<\/td>\n<td>1<\/td>\n<td>Minimum 1<\/td>\n<td>Minimum 1<\/td>\n<td>Minimum 1<\/td>\n<\/tr>\n<tr>\n<td>Share capital<\/td>\n<td>None<\/td>\n<td>5,000 PLN<\/td>\n<td>100,000 PLN<\/td>\n<td>None<\/td>\n<\/tr>\n<tr>\n<td>Management bodies<\/td>\n<td>None<\/td>\n<td>Board of Directors<\/td>\n<td>General Meeting of Shareholders, Board of Directors, Supervisory Board<\/td>\n<td>None<\/td>\n<\/tr>\n<tr>\n<td>Founder liability<\/td>\n<td>Full personal<\/td>\n<td>Limited to contributions<\/td>\n<td>Limited to the value of shares<\/td>\n<td>Full solidarity<\/td>\n<\/tr>\n<tr>\n<td>Accounting<\/td>\n<td>Simplified<\/td>\n<td>Full<\/td>\n<td>Full<\/td>\n<td>Simplified or full<\/td>\n<\/tr>\n<tr>\n<td>VAT registration<\/td>\n<td>From 200,000 PLN\/year<\/td>\n<td>From 200,000 PLN\/year<\/td>\n<td>From 200,000 PLN\/year<\/td>\n<td>From 200,000 PLN\/year<\/td>\n<\/tr>\n<tr>\n<td>Taxation<\/td>\n<td>PIT (18-32%) or flat-rate 19%<\/td>\n<td>CIT 9% (revenue up to 2M EUR), above 19%<\/td>\n<td>CIT 9% (revenue up to 2M EUR), above 19%<\/td>\n<td>PIT of the founders<\/td>\n<\/tr>\n<tr>\n<td>Audit<\/td>\n<td>Not required<\/td>\n<td>Under certain conditions<\/td>\n<td>Mandatory<\/td>\n<td>Not required<\/td>\n<\/tr>\n<tr>\n<td>Social security contributions<\/td>\n<td>Fixed or % of income<\/td>\n<td>For employees<\/td>\n<td>For employees<\/td>\n<td>For partners and employees<\/td>\n<\/tr>\n<tr>\n<td>Issuance of shares<\/td>\n<td>None<\/td>\n<td>None<\/td>\n<td>Yes<\/td>\n<td>None<\/td>\n<\/tr>\n<tr>\n<td>Reserve capital<\/td>\n<td>None<\/td>\n<td>8% of annual profit until reaching 1\/3 of share capital<\/td>\n<td>8% of annual profit until reaching 1\/3 of share capital<\/td>\n<td>None<\/td>\n<\/tr>\n<tr>\n<td>Change of ownership form<\/td>\n<td>Not possible<\/td>\n<td>Possible<\/td>\n<td>Possible<\/td>\n<td>Possible<\/td>\n<\/tr>\n<tr>\n<td>Attracting investors<\/td>\n<td>None<\/td>\n<td>Possible<\/td>\n<td>Through share issuance<\/td>\n<td>Limited<\/td>\n<\/tr>\n<tr>\n<td>Public reporting<\/td>\n<td>None<\/td>\n<td>Filing with KRS<\/td>\n<td>Publication in Monitor S\u0105dowy i&nbsp;Gospodarczy<\/td>\n<td>Filing with KRS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>If you have any questions, please contact us at\u00a0<a href=\"mailto:office@progressholding.pl\" rel=\"noopener\">office@progressholding.pl<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>According to Polish law, the main types of business activities are as follows: Sole Proprietorship (jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza) \u2013 This is the most common form of conducting business, which can be registered by an individual. There is only one owner who assumes full responsibility for the business and its debts. Registration is simple and requires [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"According to Polish law, the main types of business activities are as follows: Sole Proprietorship (jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza) \u2013 This is the most common form of conducting business, which can be registered by an individual. 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