We'll open a JDG (sole proprietorship/sole trader) in Poland.
If you are thinking about opening a sole proprietorship in Poland, you are on the right track. Jednoosobowa Działalność Gospodarcza (JDG), is the most popular form of doing business among foreigners. It is an easy and affordable way to start a business and is suitable for a wide range of activities, from freelancers to small-scale production.
Why is sole proprietorship so popular with foreigners?
The reasons are several.
- First, the low cost of starting and running a business.
- Secondly, a simple registration procedure that can be done online.
- Thirdly, the ability to quickly start a business without the need to form authorized capital.
This form of business is especially popular for IT specialists. Many programmers, designers, marketers choose sole proprietorships to work with Polish and international companies. This allows them to earn a high income and at the same time optimize their tax burden.
Our prices
Not included in the price:
- Obtaining an electronic digital signature or trusted profile (Profil Zaufany). This is necessary to sign all necessary documents.
- Opening a bank account.
— Obtaining a PESEL number.
- Entering data into CEIDG
- Advice on types of activities and taxation
- Receipt of NIP-7 and VAT
Who can open a sole proprietorship in Poland?
Registration of a sole proprietorship in Poland is available not only for citizens of the country, but also for foreigners with a certain status.
Let's take a closer look at who can become a sole proprietor in Poland.
Polish citizens
For them, the process is as simple as possible and does not require any additional permits.
Foreigners with a certain status
- Holders of a permanent residence permit (Staly pobyt, EU Resident)
- Pole Card holders
- Persons with a temporary residence permit in connection with reunification with a Polish citizen, a permanent resident/EU resident or a Blue Card holder
Special categories
For Ukrainians the process has become even easier since 2022 - now it is enough to have a PESEL marked UKR. This is due to the special status of Ukrainian citizens in Poland after the outbreak of hostilities.
This opportunity is also available to Belarusians, but they must meet certain criteria described above.
For foreigners from other countries, the ability to establish a sole proprietorship depends on their residence status in Poland. It is important to have full access to the labor market.
Advantages of sole proprietorship in Poland
- Easy and fast registration. The entire process can be completed online in a few days.
- Low costs of starting and running a business. No need to form authorized capital.
- Possibility to choose a convenient taxation system. In Poland there are several options suitable for different types of business.
- Simplified accounting. Under certain conditions, only a book of income and expenses may be kept.
- Possibility to hire workers. Can a sole proprietor in Poland employ workers? This gives you the opportunity to expand your business as it grows.
Disadvantages of sole proprietorship in Poland
- Full liability of the entrepreneur. In case of business debts, the owner of a sole proprietorship is liable with all his property.
- Restrictions on types of activities. Some types of IE activities are not available or require additional licenses.
- Higher social contributions compared to salaried employees.
- Difficulties in attracting investment. A sole proprietor cannot issue shares or attract co-founders.
Registering a sole proprietorship in Poland
Now that we have the basic concepts sorted out, let's look at the process of opening a sole proprietorship step by step.
1
Document preparation
To start a sole proprietorship you will need:
- Passport
- Document proving your right to stay in Poland (residence permit, Pole Card, etc.)
- PESEL number
2
Selecting the PKD activity code
PKD is a Polish classifier of economic activities. You need to choose the codes corresponding to your planned activity. You can choose several codes, but one must be the main one.
3
Registration with CEIDG
CEIDG is the Central Register and information on business activities. You can register online via biznes.gov.pl or in person at any municipal office. When registering online, you will need a trusted profile (Profil Zaufany).
4
Obtaining NIP and REGON
NIP is a tax identification number and REGON is a statistical number. Both of these numbers will be assigned to you automatically after you register with CEIDG. You do not need to take any additional steps to get them.
5
Choice of form of taxation
There are several taxation systems for sole proprietorships in Poland. The choice depends on the specifics of your business and expected income. We will discuss this issue in more detail in the section on taxation.
6
Registration in ZUS
ZUS is the Social Insurance Institution. Registration with ZUS is compulsory in order to pay social contributions. This can be done online via the ZUS website or in person at a branch.
7
Opening a bank account
Although it is not a mandatory step, opening a separate bank account for business is highly recommended. This will help you clearly separate your personal and business finances, making it easier to keep your books and prepare tax reports.
Taxation of sole proprietorships in Poland
In Poland, the taxation system for sole proprietorships is quite flexible and provides several options to choose from.
Main taxation systems
- General system (Skala podatkowa): This is a progressive taxation scale. In 2023 the rate is 12% for income up to PLN 120,000 per year and 32% for income above this amount.
- Linear system (Podatek liniowy): Single 19% rate regardless of the amount of income.
- Ryczałt (Ryczałt): A fixed rate that depends on the type of activity. The rates vary from 2% to 17%.
The choice of taxation system depends on the specifics of your business, expected income and expenses. Each system has its advantages and disadvantages, so it is important to carefully analyze all options.
Social contributions to ZUS
In addition to taxes, the entrepreneur is obliged to pay social contributions to ZUS.
They include:
- Pension insurance
- Disability insurance
- Health insurance
- Accident insurance (if you have employees)
The amount of contributions depends on the chosen taxation system and other factors. There are incentives for new entrepreneurs to pay reduced contributions for the first two years of operation.
VAT
If your business's annual turnover exceeds a certain amount (200,000 zlotys in 2025, rising to 240,000 zlotys from 2026), you are required to register for VAT. However, even if your turnover is below this amount, you can voluntarily register for VAT if it benefits your business.
Accounting and reporting
Accounting and reporting requirements depend on the taxation system chosen.
If required, we can also provide you with the services of an accountant - more details here.
Under the general and line system, you need to keep a Book of Income and Expenses (KPiR). This is a simplified form of accounting that is suitable for most small businesses.
Under the Rychalt system, it is sufficient to keep a record of income.
Deadlines for filing reports:
- Monthly or quarterly advance payments of income tax
- Monthly reports to ZUS
- Annual tax return
- Monthly or quarterly VAT returns (if you are a VAT payer)
How Latwy Start can help
Opening and running a sole proprietorship in Poland can seem like a complicated process, especially for foreigners.
But don't worry! Our agency is ready to help you every step of the way. We provide:
Advice on opening a sole proprietorship
Our experts will help you understand all the nuances and choose the best strategy for your business.
Assistance in preparing and filing documents
We'll take care of all the paperwork so you can focus on growing your business.
Accounting services
Our experienced accountants will ensure proper record keeping and timely filing of all required reports.
Opening a sole proprietorship in Poland is a great opportunity to start a business or legalize your activities in the country. Despite some difficulties, the advantages of this form of business are obvious: ease of opening, flexibility in management, possibility of tax optimization.
Poland offers favorable conditions for entrepreneurs, especially in the field of IT and innovation. With the right approach and professional support you can successfully develop your business in this country.
Don't put your dream of owning your own business on hold. Contact Latwy Start right now and we will help you take the first step towards successful entrepreneurship in Poland!
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