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 up to 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 2014.

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. 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.

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.
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) + 20 PLN (certification of origination signatures) + (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. Since REGON certificate is obtained by the companies after the registration in the court, most banks either require all registration, statistical and tax certificates or open the bank accounts based on mere articles of association (the account has passive status only) and give the account an active status once the company provides the registration, statistical (and tax) certificates.
1 day no charge
3 File at National Court Register for company registration, REGON, NIP, Statistical Office and ZUS
Agency: National Court Register

Since March 31, 2009 new provisions of the Act on the National Court Register came into force, and now during company registration at the National Court Register the applicant can also obtain: the statistical number (REGON), tax identification number (NIP) and entry in the Social Insurance Office (Zakład Ubezpieczeń Społecznych). The procedure to obtain all the registrations completed takes about a month.

Since January 1, 2012, online registration has been introduced. As of now, this is not used by the majority of companies.
4 weeks PLN 500 for registration and PLN 100 for publication
* 4 Register for VAT
Agency: Tax Office

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.
1 day, (simultaneous with procedure 3) PLN 170
  * Takes place simultaneously with another procedure.

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