COREDO > Company Formation in Poland

Company Formation in Poland

Introduction

Poland is one of the largest economies in Central Europe and a full EU member with access to the European single market. The country offers a stable economic environment, developed infrastructure, and a strategic location between Western and Eastern Europe.

Since 2016, the COREDO team has been helping entrepreneurs from around the world successfully establish companies in Poland, providing professional support at every stage of the process.

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Cost of the service
from 1 800 EUR

Types of Companies in Poland

The most popular legal forms for foreign investors:

Company Type	Minimum Capital	Features
Sp.z.o.o. (LLC)	PLN 5,000 (~EUR 1,200)	The most popular form. A single founder is sufficient. Limited liability
S.A. (JSC)	PLN 100,000 (~EUR 23,800)	For medium and large businesses. Possibility of public share offering
Partnerships	No minimum requirement	General, professional, limited. Minimum 2 partners

Foreign companies can also open branches and representative offices. The activities of Sp.z.o.o. and S.A. with foreign capital participation are regulated by the Polish Commercial Companies Code (Kodeks spółek handlowych). EU citizens face no restrictions on the choice of legal form. Citizens from non-EU countries may register companies as Sp.z.o.o., S.A., or limited partnerships. The country has 6 Special Economic Zones (SEZs) offering tax incentives for foreign investors. Additionally, Sp.z.o.o. requires a minimum of one founder (with no maximum limit), making it the most flexible and popular form among non-residents.

Company Registration Process

Company registration in Poland includes the following steps:

Preparation of the articles of association (charter) and notarial certification
Appointment of company board members
Opening a bank account and depositing share capital
Registration in the National Court Register (KRS)
Obtaining identification numbers (NIP, REGON)
Entering data into the Central Register of Beneficial Owners (CRBR) — within 7 business days
Notification to tax authorities — within 21 business days

Electronic registration through the S24 platform is also available, which allows registering a Sp.z.o.o. in 1–3 days if a qualified electronic signature is available. The online registration procedure through S24 significantly simplifies the process for foreign founders, as it allows all documents to be submitted remotely without the need to visit a notary in Poland.

It is important to note that despite the apparent simplicity of the procedure, foreign citizens often encounter unexpected bureaucratic complexities and nuances that are difficult to overcome independently. Engaging COREDO specialists helps avoid unnecessary complications and speeds up the registration process.

Required Documents

The following documents are required for company registration:

Copies of passports of founders and board members (scan or photo)

Identity document (ID card or driving licence)

Proof of residential address (issued no earlier than 3 months prior)

Completed and signed KYC form

Description of planned activities indicating goods and services

Three preferred company names

COREDO Service Pricing

Service	Cost
Basic registration package	EUR 1,800 + VAT
Opening a bank account	from EUR 1,800 to EUR 2,300 + VAT
PESEL registration and EPUAP activation	EUR 350 + VAT
Electronic digital signature	from EUR 250 + VAT
EORI number	EUR 200 + VAT
Corporate documents with apostille	EUR 350 + VAT
Social insurance (ZUS)	~EUR 400

The basic package includes: document preparation, provision of a registered office with mail handling service for one year, registration with all government authorities, VAT registration application, mandatory tax declarations, and CRBR application. All prices are listed exclusive of government fees (court fee for KRS registration and the fee for publication in “Monitor Sądowy i Gospodarczy”). If needed, individual services — opening a bank account, obtaining an electronic signature, or an EORI number — can be purchased separately without being tied to the basic package.

Registration Timelines

The standard company registration timeline is 5–15 business days. When using the S24 platform for electronic registration, it is possible to reduce this to 1–3 days. Exact timelines depend on the complexity of the company structure and the completeness of submitted documents.

Tax System in Poland

Tax	Rate	Note
CIT (corporate)	19%	Standard rate
CIT (preferential)	9%	For small taxpayers (turnover < EUR 2 million)
VAT	23%	Standard rate; exemption threshold — PLN 240,000 from 2026
Estonian CIT	0%	On reinvested profits (subject to conditions)

Poland offers one of the most competitive tax systems in the EU. The preferential CIT rate of 9% is available to companies with turnover below EUR 2 million, while the Estonian CIT regime allows zero tax on reinvested profits. From 1 January 2026, the mandatory VAT registration threshold was raised from PLN 200,000 to PLN 240,000, providing additional savings for small businesses at the initial stage. CIT returns are filed by 31 March of the following year, and advance payments are made monthly or quarterly. From 2025, large companies with turnover exceeding EUR 50 million are required to submit reporting in JPK_CIT format.

Banking Services

After company registration, it is necessary to open a corporate bank account. Poland has a well-developed banking system with the presence of major European banks. The average account opening timeline is 10–14 days. To open an account, a full set of company registration documents, beneficial owner information, and a description of planned activities must be provided. COREDO assists with bank selection, document preparation, and completion of the compliance procedure. The cost of bank account opening services is from EUR 1,800 to EUR 2,300 + VAT.

Regulation and Compliance

Financial supervision in Poland is carried out by the Komisja Nadzoru Finansowego (KNF). All companies are required to comply with AML/KYC requirements in accordance with European standards. From 1 January 2026, electronic delivery (e-Delivery) became mandatory for all entities registered in KRS, requiring the acquisition of an electronic address for official correspondence with government authorities. Poland is also a jurisdiction for obtaining financial licences — SPI (Small Payment Institution) and CASP (Crypto-Asset Service Provider) under MiCA regulation. For companies interested in fintech activities, Poland offers relatively fast licensing timelines compared to other EU countries.

Advantages of Doing Business in Poland

Key advantages of the jurisdiction: a stable economy with record-breaking continuous growth over several decades, strategic location between Western and Eastern Europe, a skilled workforce with competitive salaries, full access to the EU single market, preferential tax regimes (including 9% CIT and Estonian CIT), and 6 Special Economic Zones with additional tax preferences. The official currency remains the Polish zloty (PLN), providing additional flexibility in managing currency risks. Developed sectors — mechanical engineering, IT, renewable energy, tourism, and services — create diverse opportunities for doing business. If you are interested in additional opportunities, see Financial Licence in Poland and Legal Protection for Business.

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Case Study: IT Startup from Germany

A German IT startup approached COREDO to register a subsidiary Sp.z.o.o. in Warsaw. The goal was to expand into the Eastern European market leveraging Polish developers. The COREDO team prepared all documents in 3 days, the company was registered through the S24 platform in 2 business days, and a bank account was opened within 10 days. The total cost of registration and account opening was EUR 3,800 + VAT. The preferential CIT rate of 9% allowed the startup to optimise its tax burden from the first year of operation.

Frequently Asked Questions

Can a foreigner be the sole founder of a Sp.z.o.o.?

Yes, a single founder of any nationality is sufficient to register a Sp.z.o.o. EU citizens face no restrictions, while citizens from other countries may register companies as Sp.z.o.o., S.A., or limited partnerships.

Is it necessary to be physically present in Poland for registration?

No, COREDO offers remote registration. With a qualified electronic signature and a power of attorney, the entire process can be carried out remotely through the S24 platform.

What obligations arise immediately after registration?

After registration, it is necessary to enter data into the CRBR beneficial owners register (7 business days), notify tax authorities (21 business days), register as a VAT payer if necessary, and ensure compliance with AML/KYC requirements.

How much does it cost to maintain a company in Poland annually?

The main expenses include: accounting services, registered office renewal, social insurance (ZUS), and tax obligations (CIT, VAT). Specific amounts depend on the volume of activities and the chosen tax regime. Contact us for a calculation.

Is it possible to benefit from the preferential 9% CIT rate?

The preferential 9% rate is available to small taxpayers whose turnover in the previous year did not exceed the equivalent of EUR 2 million. This is one of the lowest CIT rates in the European Union.

What numbers and registers are required after registration?

After registration, the company receives several identification numbers: NIP (tax identification number), REGON (statistical register number), and KRS (National Court Register number). If trade operations within the EU are planned, an application for an EORI number can be submitted. Foreign founders can obtain a PESEL number and activate a profile on the EPUAP platform for electronic interaction with government authorities.

Our Experts

Pavel Kos

Head of Legal. Has been with the COREDO team since June 2017, responsible for the legal support of corporate projects and company registrations.

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COREDO has been providing professional company formation services in Poland since 2016. Our specialists possess deep knowledge of Polish legislation and many years of experience working with foreign clients. We provide full legal support — from document preparation to registration with all government authorities.