Local Marketplaces
- Allegro
- Amazon.pl
- OLX.pl
- Empik
- Morele.net
- Ceneo
Form your Sp. z o.o. or PSA in 24 hours via the S24 online system. KRS registration, US tax filing, ZUS social security, PLN business account — all in one package.
Official partners & authorities
Company Types
Poland offers Sp. z o.o. (LLC) as the flexible, low-cost choice for SMEs. Since 2021 the new PSA (Prosta Spółka Akcyjna) lets startups issue shares with as little as 1 PLN of capital — one of the most startup-friendly structures in Europe.
✅ 90% of SMEs — the gold standard
The standard choice for e-commerce, IT/software, consulting, BPO, manufacturing and services in Poland. Limited liability up to share capital, easy share transfer, direct selling into the EU single market. Can be formed in 24 hours via the S24 online system.
⚡ Startups — 1 PLN capital required
Poland's dedicated startup vehicle, in force since 2021. Built-in stock option pool (ESOP), easy investor onboarding, employee equity simplified. Ideal for tech startups raising VC rounds. Avoids the heavy governance of a classic S.A.
🏛️ Large scale + IPO-ready joint-stock
Large companies planning to list on the Warsaw Stock Exchange (GPW), banks, insurers. Strict governance rules, mandatory annual audit. High administrative burden — for mid-cap, PSA is usually more practical.
👤 Sole proprietorship for individuals
Freelancers, IT contractors, small traders, individual consultants. Fastest route for EU/EEA citizens already residing in Poland. Unlimited personal liability is the downside — most graduate to a Sp. z o.o. as revenue grows.
Formation Process
Poland's S24 electronic system can register a Sp. z o.o. in a single day. The traditional notary route takes 1–3 weeks — we default to S24 to keep timelines tight.
We decide company type (Sp. z o.o. vs PSA vs S.A.) with the founders. Company name (KRS availability check), activity code (PKD), share allocation defined. We adapt the process to your PESEL / foreign ID situation.
For a standard Sp. z o.o. the formation agreement is signed via ePUAP electronic signature on the S24 portal — submitted to KRS within 24h. Custom articles require a notary appointment (within 1 week).
The S24 filing is approved by Sąd Rejonowy — KRS number issued, NIP (tax) and REGON (statistical) numbers assigned automatically. The traditional route takes 1–3 weeks. The company gains legal personality on registration.
PLN business account opened at PKO BP, mBank, Santander Polska, ING Polska or Revolut Business. Share capital deposited (5,000 PLN for Sp. z o.o.). Banks complete onboarding in 1–3 days after NIP validation.
Filing with Urząd Skarbowy as a VAT taxpayer (NIP-8 form) — VAT-EU for cross-border trade. ZUS employer registration (if hiring). CIT activated — 9% small taxpayer rate applies (under €2M revenue).
Connection set up to KSeF, Poland's mandatory e-invoice system. Local accounting software (Comarch, Symfonia, inFakt) integrated. JPK_VAT monthly reporting calendar configured. Your first invoice can be issued within a week.
Poland combines a 38-million-person domestic market, full EU membership, a dominant IT/BPO ecosystem, and one of Europe's most competitive corporate tax regimes (9% CIT).
Companies under €2M annual revenue ("small taxpayer") pay only 9% corporate income tax (standard rate 19%). One of the lowest effective rates in the EU. Newly incorporated companies also benefit from 9% in year one — meaningful cash advantage in early growth.
Poland is an EU member — your Sp. z o.o. sells into 27 countries with no customs. OSS scheme handles B2C e-commerce VAT from a single filing. Reverse-charge for B2B services. 1-hour flight from Berlin and Frankfurt.
Since 2021 Poland offers the "Estonian CIT" regime — no corporate tax is due as long as profits stay in the company (no distribution). One of Europe's most attractive structures for reinvestment-heavy businesses. Eligible Sp. z o.o.s can opt in.
Since 2018, the former special economic zones (Strefa Ekonomiczna) have been extended into the nationwide Polish Investment Zone — CIT exemption of 25–50% (10–15 years) based on investment volume and jobs created. Perfect for manufacturing, IT and R&D.
Warsaw, Kraków, Wrocław, Gdańsk — Europe's largest IT outsourcing hubs. 400,000+ software engineers, English-speaking, salaries around one third of Western Europe. Google, Microsoft, Intel, JPMorgan all run major centers here.
PKO BP, mBank, Santander Polska, ING Polska — every major bank offers digital onboarding. Revolut Business, Wise provide multi-currency PLN/EUR/USD accounts. SEPA plus Poland's domestic Elixir / Express Elixir payment rails.
Just send us this — we handle KRS registration, US, ZUS and the bank.
Local marketplaces, carriers, payment methods and compliance frameworks — from a single panel
A oyuncak/hediye markası in Warszawa
"Allegro + Amazon.de ile DACH+PL pazarında 5 ayda 60K€ ciro"
Yes. There is no residency requirement to incorporate a Sp. z o.o. or PSA. Foreigners can hold 100% of shares. The KRS filing requires either a PESEL or a foreign-ID verification — we handle the entire process remotely via power of attorney and provide a virtual registered address.
Sp. z o.o.: 5,000 PLN capital, classic limited liability, the gold standard for SMEs and ideal for EU sales. PSA: 1 PLN capital, equity structure, native ESOP support — built for tech startups raising VC. Rule of thumb: e-commerce / consulting → Sp. z o.o.; SaaS / venture-backed tech → PSA.
Standard CIT is 19%. "Small taxpayer" companies (under €2M annual revenue) and newly incorporated companies pay 9%. The Estonian CIT regime defers all corporate tax until profits are distributed — extremely attractive for reinvesting businesses. VAT is 23% standard, with 8% and 5% reduced rates. Intra-EU B2B uses reverse-charge.
S24 is the Ministry of Justice online incorporation portal. For standard Sp. z o.o.s using the model template, the whole process is done via ePUAP electronic signature. In practice KRS issues a number within 24h–3 business days. Custom articles require the notary route (1–3 weeks). We default to S24 for the fastest possible registration.
KSeF (Krajowy System e-Faktur) is Poland's central e-invoice system. From 2026 all B2B invoices must be issued through KSeF. Our formation package includes KSeF integration — we connect your accounting software (Comarch, Symfonia or inFakt). JPK_VAT monthly reports are then generated automatically.
Yes, directly. As an EU member, a Polish Sp. z o.o. sells into Germany, France, the Netherlands and 24 other EU countries with no customs. B2C e-commerce over €10K uses the OSS scheme — a single Polish filing covers EU-wide VAT. B2B uses reverse-charge. Non-EU exports (UK, US) are zero-rated. We coordinate all of this with your accountant.
Poland is an EU member state since 2004, the EU's largest eastern market, and one of the most pragmatic jurisdictions in the bloc for incorporation. A Sp. z o.o. needs only PLN 5,000 in share capital. A sole trader (Jednoosobowa działalność gospodarcza) opens free of charge in 24 hours via the CEIDG portal.
| Form | Min. Capital | Liability | Tax |
|---|---|---|---|
| Sp. z o.o. | PLN 5,000 | Limited | CIT 9-19% |
| Jednoosobowa | PLN 0 | Unlimited (personal) | PIT (linear / scale / ryczałt) |
| P.S.A. | PLN 1 | Limited | CIT 9-19% |
| S.A. | PLN 100,000 | Limited | CIT 19% |
For non-EU founders the sweet spot is a Sp. z o.o. with under €2 million annual revenue, qualifying for the 9% small-CIT rate. P.S.A. (Prosta Spółka Akcyjna) was launched in 2021 specifically for startups with option pools and vesting.
CEIDG (Centralna Ewidencja i Informacja o Działalności Gospodarczej) is the registry for Polish citizens and long-term residents to register as a sole trader. Filing is free, NIP and REGON arrive within 24 hours, and invoicing can begin immediately.
KRS (Krajowy Rejestr Sądowy) is Poland's national court register. A Sp. z o.o. can be incorporated two ways:
After registration the REGON (statistical number), NIP (tax ID) and VAT-R (VAT registration) filings follow. Single-shareholder Sp. z o.o. is permitted.
Polish business banking is digital-friendly. mBank and ING Bank Śląski open Sp. z o.o. accounts fully online — same-day activation once the KRS extract is uploaded. Santander Bank Polska and Bank Pekao are stronger for cross-border SWIFT and trade finance. BLIK merchant acceptance is offered by all four.
Standard ZUS for a sole trader is approximately PLN 1,700/month. First two years bring relief: Ulga na start (six months at zero ZUS) and Preferencyjny ZUS (24 months at a reduced rate). Sole traders with annual income under PLN 120,000 may halve contributions via Mały ZUS Plus.
Non-EU founders can apply for a karta pobytu (residence card) as shareholders or directors of a Polish Sp. z o.o. ZunaPro's legal partners assemble the Warszawa Voivodeship application bundle with KRS, business plan and proof of capital.