Starting a Business in


Below is a detailed summary of the bureaucratic and legal hurdles faced by entrepreneurs wishing to incorporate and register a new firm in Poland. It examines the procedures, time and cost involved in launching a commercial or industrial firm with between 10 and 50 employees and start-up capital of 10 times the economy's per-capita gross national income.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in June 2015.

Compare Poland to 188 other economies.

  • Standardized Company

  • Legal form: Sp z.o.o. - Limited Liability Company
  • Paid-in minimum capital requirement: PLN 5,000
  • City: Warsaw
No. Procedure Time to Complete Associated Costs
1 Notarize company agreement
Agency: Notary

The fee to notarize the company deed of association cannot exceed PLN 10,000 plus VAT and civil law transaction tax. The notary will also prepare the application for the court (form KRS-W3), required for procedure 3. To set up the whole company (taxes, social insurance, registered office, and so forth) a lawyer would normally charge between PLN 5,000 and PLN 25,000.

One of the document to be submitted is a list of all the founders of the company and the % of their shares. By law each founder (5 founders) must make a declaration that they have covered their share of the capital.
Since January 1, 2012 a new alternative method for establishment of a company has been introduced that does not require notarization of the company's agreement. However, this requires online registration, which the majority of entrepreneurs do not use in practice.
1 day PLN 1,010 + 0.4% of the amount of share capital over PLN 60,000 + 6 PLN cost per page (typically 10 pages are purchased) + (the amount of share capital - (Notary fee + 23% VAT) + Court fees)*0.5% civil law transactions tax
2 Deposit paid-in capital at the bank
Agency: Commercial Bank

To open a bank account, a limited liability company must provide the bank with the founding deed and a REGON certificate.
1 day no charge
3 File at National Court Register for company registration, REGON, NIP, Statistical Office and ZUS
Agency: National Court Register

After the latest reform of the Act on the National Court Register, the newly established companies are given tax identification number (NIP) and statistical number (REGON) automatically and within few days of court registration without submitting any additional forms concerning NIP and REGON. Additional required information should be submitted directly to the authorities after the registration.

During the company registration, the applicant can also obtain the statistical number (REGON) and the tax identification number (NIP). Since 1 December 2014, the applicant does not have to file separate motions for obtaining tax identification number (NIP) and statistical number (REGON) while filing the motion for registration of the company. It is sufficient that in the motion for registration of the company, the applicant indicates that it has not applied for NIP and/or REGON registration and the registration court would automatically assign such numbers to the company during registration process. Therefore, once entered into the National Court Register a company would hold also the NIP and REGON registration numbers, which shortens the registration procedure.

After registration of the company, the registry court would send the registration data to a newly established central register of tax payers (Centralny Rejestr Podmiotów - Krajowa Ewidencja Podatników).

The applicant shall additionally file a NIP-8 form (which contains supplementary information to those disclosed in the court registration form) with the competent tax office within 21 days from registration of the company in the National Court Register by the registry court. If the applicant wishes to register as the social security contributions payer with ZUS at the same time, it shall file the NIP-8 form within 7 days as of the date on which the registration obligation arose.
However, the electronic new registration is not used by the majority of firms for various reasons. For instance, the e-registration requires an electronic signature or ePuap as well as the presence of all the shareholders and management board members with electronic signatures or ePuap profile. They all must use the same computer as the same time in order to be able to submit the application. Also, the electronic systems of different agencies are not compatible yet. As per information from the Statistical office, when the KRS sends the information electronically, a clerk has to retype all the information in the system and there is a risk that some errors can happen. Therefore lawyers and entrepreneurs prefer to complete the registration step by step to avoid complications. After registration, they would file directly with the Tax agency a form NIP-8 where they will request the NIP, the REGON and the ZUS (social security). It is much quicker and more reliable than to request these numbers from the KRS
4 weeks PLN 500 for registration and PLN 100 for publication
* 4 Register for taxes and VAT
Agency: Tax Office

A newly registered business entity will be required to file a new form (NIP-8) containing supplementary data with the head of the tax office within 21 days after the entity is initially entered in the National Court Register, or in the case of changes in the supplementary data within 7 days of occurrence of the circumstances justifying the change. Consequently, from December 1, 2014 a single NIP-8 form replaces the forms previously filed in this respect (NIP-2, RG-1 and ZUS ZPA).

The company must register for VAT by the date when the company carries out VAT-covered business activities for the first time. The registration must be submitted with the Tax Office. The company must provide information on (a) its business name and legal form; (b) the REGON (statistical number); (c) start date for its business activities; and (d) the address of its registered office.
If the Company is planning to conduct future foreign trade activities within the European Union, the company must register as an EU VAT taxpayer. The company must submit that application before commencing foreign trade activity within the European Union. However, before registering as an EU VAT taxpayer, the company must be registered as a regular VAT taxpayer.
7 days (simultaneous with previous procedure) no charge
  * Takes place simultaneously with another procedure.

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