Can a foreigner establish a company in Poland?

Yes, absolutely. Poland allows foreigners to establish companies under the same conditions as Polish citizens. Whether you are a citizen of another EU country, the UK, Ukraine, or outside Europe, you can start a business in Poland.

Step 1: Obtaining PESEL or NIP for a foreigner

PESEL is a Polish personal identification number. As a foreigner, you don't have a PESEL, but you can obtain a NIP (Tax Identification Number).

How to get a NIP as a foreigner

• Go to the tax office (Urząd Skarbowy) with your passport
• You will receive a NIP number immediately
• NIP is required for all business transactions in Poland

Step 2: Choose the form of business

As a foreigner, you can choose between:

• Sole proprietorship (JDG) – simplest, low costs, recommended for service providers
• Limited company (Sp. z o.o.) – requires capital, best for larger businesses
• General partnership – for joint ventures

Step 3: Register the company

Registration depends on your chosen form:

For sole proprietorship:

• Register online via CEIDG portal or with a notary
• Cost: 0 PLN (free online) or 100-200 PLN at a notary
• Time: 24 hours online, 3-5 days at notary

For limited company:

• Minimum share capital: 1 PLN (since 2022)
• Must be registered by a notary
• Cost: 500-2,000 PLN (notary fees)
• Time: 5-14 days

Step 4: Open a business bank account

As a foreigner, opening a bank account may require:

• Valid passport or ID
• Proof of address in Poland (rental agreement or similar)
• NIP number
• Registration in CEIDG or KRS

Visa requirements for foreign entrepreneurs

Your visa situation depends on your nationality:

EU/EEA citizens:

You don't need a visa. You can live and work in Poland freely under freedom of movement rules.

Non-EU citizens:

You need a residence permit or visa. Options include:

• Business visa – for starting a company (usually 3-12 months)
• Residence permit for business owners – long-term
• D visa – for long-term stays

Tax obligations for foreign business owners

As a foreign entrepreneur in Poland, you must:

• File annual tax returns (PIT-36 or CIT-8)
• Register for VAT if your revenue exceeds 200,000 PLN annually
• Keep accounting records in Polish
• File KSeF e-invoices (mandatory since 2024)