Polish company for Ukrainian citizens
new rules after March 5, 2026

Changes from March 5, 2026 — end of the special law, new rules

Until March 4, 2026 Ukrainian citizens enjoyed a special, simplified path to starting a business in Poland. Practically anyone with legal residence could register at CEIDG. That has now changed.

From March 5, 2026: the 2022 special law (specustawa) has expired. This means Ukrainian citizens now face stricter conditions — though still easier than non-EU foreigners from other countries. The right to register a JDG is now tied to specific residence statuses.

Who can register — which residence statuses qualify

Not every Ukrainian can now register a Polish company. It all depends on your residence status. Below are the statuses that grant business rights.

PESEL UKR — temporary protection status

This is the most common status for Ukrainians in Poland. PESEL UKR is granted automatically when you register in the temporary protection system, based on EU Council Decision 2022/382.

When can you have PESEL UKR? If you entered Poland as a Ukrainian citizen because of the war and registered with the regional governor (wojewoda) or county head (starosta). This status entitles you to:

• Register a JDG at CEIDG — without additional formalities
• Register an Sp. z o.o. — on the same conditions as a Polish citizen
• Be self-employed and hire staff — without a separate work permit
• Open a bank account
• Run your business normally

Important: PESEL UKR has been extended to March 4, 2027. There is no fixed end date — likely it will be extended again. Watch for governor announcements.

Other statuses — permanent residence, long-term residence permit

If you have a permanent residence permit, a temporary residence permit, or a work permit (independent of the specustawa), you can also register a company. Same conditions as PESEL UKR.

Karta Polaka, EU long-term resident

If you hold the Polish Card (Karta Polaka) or are an EU long-term resident, you are also entitled to register a Polish business.

What changes in practice — what do you need to update?

If you already have a registered business from before March 5, 2026, you don't need to do anything. But if you want to register a new one after that date, prepare for the new procedures.

PESEL UKR — how to obtain temporary protection

The PESEL UKR procedure is straightforward and free.

Step 1: Visit the regional governor (wojewoda)

Go to the wojewoda (or starosta, depending on location) with:

• Ukrainian passport
• Confirmation of leaving Ukraine (border PDF or copy)
• Polish contact details (address)

Time: Sometimes the same day, sometimes a few days.

Step 2: Temporary protection certificate

The wojewoda issues a temporary protection certificate confirming your status.

Step 3: PESEL UKR at the local council (urząd gminy)

Go to your local council office (where you live) with the protection certificate. The clerk assigns you a PESEL UKR number.

Cost: 0 PLN. Time: A few minutes to a few days.

With PESEL UKR you have full rights to register a JDG or Sp. z o.o.

Step-by-step: registering a JDG as a Ukrainian citizen

JDG (Jednoosobowa Działalność Gospodarcza — sole proprietorship) is the simplest business form in Poland. Ideal for freelancers, consultants and small traders. Free and fast to register.

Step 1: Gather documents

• PESEL UKR — or another status enabling business activity
• Ukrainian passport — or valid residence document
• Proof of address in Poland — rental agreement, utility bill, landlord's confirmation
• Business address — can be your home address

Step 2: Choose a name and PKD code

Your JDG name must include your given name and surname, e.g. "Andriy Kovalenko — IT Services" or "Kateryna Bondarenko — Hairdressing".

PKD is the activity classification — find yours at statystyka.gov.pl. For IT it's 62.01.Z; for hairdressing 96.02.Z; etc.

Step 3: Register at CEIDG

Option 1: Online (fastest) — go to ceidg.gov.pl, log in via ePUAP (Ukrainian passport login is supported), fill in the form and submit. Registration is almost instant.

Option 2: In person at the local council — bring your documents, fill in the CEIDG-1 form, sign. Takes minutes.

Cost: 0 PLN — completely free for Ukrainian citizens.

Step 4: Get your NIP and REGON

Within a few days the tax office assigns automatically:

• NIP — 10-digit tax ID (needed for invoicing and reporting)
• REGON — statistical number (less critical but useful)

NIP arrives by mail or email, or you can download it from the tax office portal.

Step 5: Open a bank account

Almost all Polish banks open accounts for Ukrainian citizens. You'll need:

• Ukrainian passport
• PESEL UKR
• NIP
• CEIDG certificate (free download from CEIDG)

Which banks? ING, PKO Bank Polski, mBank, Santander, Revolut Business, Wise — all foreigner-friendly.

Step 6: Register with ZUS (social insurance)

As a JDG owner you must have pension insurance. Register online at zus.pl.

Cost: ~300-400 PLN/month (with reductions if you earn little).

How to set up a Sp. z o.o. as a Ukrainian

Sp. z o.o. (Spółka z ograniczoną odpowiedzialnością — limited liability company) is more formal and paperwork-heavy, but offers liability protection and a more professional image.

Requirements — PESEL UKR + capital

• PESEL UKR (or other qualifying status)
• Minimum share capital of 5,000 PLN
• Identity documents (Ukrainian passport)
• Right to a registered office

Procedure — the S24 system

Sp. z o.o. registration runs through s24.mf.gov.pl (Ministry of Finance portal):

1. Deposit 5,000 PLN capital on a temporary subaccount at the bank
2. Prepare the company agreement — free template available in S24
3. Submit the application to court via S24 (500 PLN court fee)
4. Wait for registration — typically 3-7 business days
5. Receive NIP — automatic upon registration
6. Open a corporate bank account

Total cost: ~500 PLN (court fee) plus optional notary fees (300-500 PLN if you choose notary deed).

Taxes and accounting for a Ukrainian-run business

This is the most important part — knowing what you'll pay.

For JDG — personal income tax (PIT)

Three options:

• PIT-36 (progressive scale) — 12% up to 32% on profit, depending on income. Costs deductible. Good for moderate earners.
• PIT-37 (linear) — flat ~19% with deductions. Popular among higher earners.
• Ryczałt (lump-sum) — fixed rate by industry (12-20%), no full books required. Simplest for small operations.

ZUS — pension and health insurance

As self-employed you must pay ZUS. Standard ~300-400 PLN/month. Reduced rates apply for the first 24 months of activity (around 50%).

VAT — when required?

If your annual turnover exceeds 200,000 PLN, you must register for VAT. Below that, it's optional.

Polish VAT rates: 5%, 8% or 23% (standard) — depending on the product or service.

For Sp. z o.o. — corporate income tax (CIT)

The company pays CIT (Corporate Income Tax) at 19% on profit (or 9% for small taxpayers). On dividends — additional 19% PIT at payout.

Work permits — does a Ukrainian need one?

This area is changing significantly from March 5, 2026, so it's worth understanding clearly.

Running your own JDG — no permit needed

If you have PESEL UKR or another temporary protection status, you can run your own activity without any work permit. This right comes from temporary protection rules.

Hiring employees — what changes?

If you want to hire staff, the procedure depends on your status:

• With PESEL UKR — you can hire through a simplified notification procedure. Send notice to the labour office within 7 days of hiring. Very simple.
• Other statuses — procedure may be more formal (work permit required).

Rules from March 5, 2026

All people working in Poland, regardless of country of origin, should be employed in line with regulations. For Ukrainian citizens with temporary protection, procedures are simplified (notification); for other foreigners, formal work permits may be required.

Detailed document checklist

For JDG registration

• PESEL UKR (or residence document)
• Ukrainian passport (original + copy)
• Proof of Polish address (rental agreement or certificate)
• Latin transliteration of name and surname (for documents)

For Sp. z o.o. registration

• PESEL UKR
• Ukrainian passport
• Proof of right to registered office (lease, ownership)
• Capital deposit certificate (5,000 PLN minimum)
• Company agreement data (object of activity, capital, shareholders)

For opening a bank account

• Ukrainian passport
• PESEL UKR
• NIP (issued after CEIDG/KRS registration)
• CEIDG/KRS certificate
• Proof of residence (lease, utility bill)

What happens to my business after temporary protection ends?

This question worries many Ukrainians — rightly so. PESEL UKR is time-limited.

Current status: Temporary protection runs until March 4, 2027. Nothing suggests an early end — extension is expected. But it's not guaranteed.

Scenario 1: Protection extended

Most likely the status will be extended (as before). Your business continues normally.

Scenario 2: No extension

If protection ends and you don't have another residence status, your business will be removed from CEIDG. But you'll have time to switch (e.g. setting up an Sp. z o.o. with a Polish co-owner, or moving to other residence forms).

What to do now

• Build a solid business — strong revenue gives you arguments for residence extension
• Plan for a longer-term status — long-term residence permit, permanent residence (if you qualify)
• Monitor legal changes — follow governor and government communications
• Consult a lawyer if you want to be sure you're compliant

Common problems and solutions

Problem 1: I don't have PESEL UKR yet

Solution: Apply with the wojewoda (or starosta) — the procedure is free and quick, taking a few days. For questions, call the governor's helpline.

Problem 2: I want to set up an Sp. z o.o. but don't have 5,000 PLN capital

Solution: You can borrow from a friend, but document the loan and settle properly. Or start with a JDG — much more flexible.

Problem 3: The bank refuses my account

Solution: Try another bank. Foreigner-friendly options: Revolut Business, Wise, ING, mBank. Make sure all documents are translated into Polish where required, and that your residence document is current.

Problem 4: I'm afraid of taxes — too complicated

Solution: Use an accounting firm. For JDG monthly fees start at 200-300 PLN. They'll handle PIT, ZUS, JPK_V7M and KSeF for you. Cost is far lower than the cost of mistakes.

Problem 5: I don't speak Polish well

Solution: All key services have Russian/Ukrainian-language support. CEIDG, banks and accounting firms increasingly offer multilingual help. Ask before signing — there are firms that work in Ukrainian.

Why Poland — pros and cons for Ukrainian entrepreneurs

Pros

• EU access — you're inside the world's largest single market
• Simplified procedures — registering a business is fast and cheap (compared to many other EU countries)
• EU funding programmes — access to grants and support for SMEs
• Geographic proximity to Ukraine — easier coordination with Ukrainian partners
• Growing Ukrainian community — networking and support

Cons

• Polish-language bureaucracy — many forms in Polish, sometimes hard to understand
• Strict tax regulations — JPK_V7M, KSeF, regular reporting
• Polish business culture — direct, formal, fast pace — different from Ukrainian habits
• Status uncertainty — temporary protection means long-term planning is harder