Company Formation in Poland: Legal and Practical Insights

Choosing the Legal Form for Your Business in Poland

What options does Polish law offer?

Before you begin the company registration process, you must make a key decision: what legal form will your business take? This step is critical, as it determines your level of liability, the tax structure, and future financing opportunities. Polish law offers several options, with the most common being a sole proprietorship (registered in the CEIDG), a limited liability company (sp. z o.o.), and a joint-stock company (spółka akcyjna).

For new entrepreneurs, a limited liability company (sp. z o.o.) is often the most practical choice. It combines limited shareholder liability with a relatively simple organizational structure. A sp. z o.o. is a fully independent legal entity, separate from its owners. In contrast, a joint-stock company, although more demanding in terms of setup—it requires a notarized statute, a minimum share capital of PLN 100,000, and complex reporting obligations—offers access to investors and the potential to go public. A sole proprietorship registered in the CEIDG is the simplest form of running a business, but it does not protect the owner's personal assets in the event of liabilities.

Choosing the right legal form should reflect your business profile, planned scale, and growth strategy. That’s why it’s worth consulting with experienced professionals—such as the PKF BPO team—who can help you select the most advantageous solution from a legal, tax, and strategic perspective.

How to Register a Limited Liability Company (Sp. z o.o.)

How long does it really take and what documents are required?

There are many misconceptions surrounding the registration of a limited liability company (sp. z o.o.) in Poland—especially regarding the time it takes. In reality, if everything is properly prepared, the entire company registration process can be completed in just a few business days. The key lies in preparing the required documentation correctly and selecting the appropriate registration method.

You can choose between the traditional method—which involves signing the articles of association before a notary and submitting an application via the Court Register Portal (PRS)—or use the S24 online registration system, which allows for a significantly faster setup process. With the S24 system, if all forms are completed correctly, the company is often registered with the National Court Register (KRS) within 24 to 72 hours. The traditional method, on the other hand, may take several weeks, particularly during periods of high workload at the registration courts.

To register a limited liability company, you must prepare the company’s articles of association, determine the share capital amount (a minimum of PLN 5,000), provide the details of the shareholders and management board members, and submit the necessary applications to the KRS. Additional documents are also required, such as a statement confirming the payment of share capital, and declarations from board members or proxies confirming their consent to be appointed.

Does it sound overwhelming? The legal experts at PKF provide full support in setting up companies and their branches, advise on choosing the optimal legal form of business, and help identify the most advantageous taxation model for your enterprise.

What Comes After Registration?

Key obligations and deadlines to keep in mind.

Obtaining an entry in the National Court Register (KRS) is not the end of your responsibilities. To ensure your company operates legally, you must complete a series of additional formalities.

Although newly formed companies are not required to register separately with ZUS (the Polish Social Insurance Institution), there are exceptions. Registration is necessary if the shareholders must be reported as payers of their own social security contributions or if the company plans to hire employees. In such cases, the company must notify ZUS within 7 days from the date of employment of its first employee.

Since January 1, 2023, all entrepreneurs who are payers of social security contributions are legally required to have an active account on the ZUS Electronic Services Platform (PUE ZUS).

Within 21 days of KRS registration, the company must submit a NIP-8 form to the Tax Office, providing essential supplementary data. This includes a list of active bank accounts, addresses where business operations are conducted, details of the person responsible for maintaining accounting records, and the address where those records are stored.

Another key obligation is to report the company’s beneficial owner to the Central Register of Beneficial Owners (CRBR) within 14 days of registration. Failure to meet this deadline may result in financial penalties. If your company will be engaging in taxable sales, VAT registration and proper tax recordkeeping are also required.

Our experts guide entrepreneurs through each of these steps, helping them avoid delays, minimize compliance risks, and ensure a smooth start to business operations.

Expert Assistance in Company Formation

Why working with professionals makes a difference?

Registering a company requires accuracy, a solid understanding of legal regulations, and the ability to anticipate potential challenges. That’s why an increasing number of entrepreneurs choose to work with external experts. PKF specialists have been supporting businesses for years throughout the entire company formation process—from selecting the right legal structure and preparing documentation to representing clients before the National Court Register (KRS) and public authorities.

With extensive experience across various industries, the PKF BPO team delivers efficient, tailor-made solutions that help minimize the time and costs of starting a business in Poland. For many entrepreneurs, this means not only avoiding stress, but also gaining a real competitive edge from day one. Because a well-prepared launch is the foundation of long-term success—and PKF BPO experts know how to build it.