COREDO > Corporate Services > Company Formation > Company Formation in Poland

Company Formation in Poland

Q: 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. — there are no citizenship restrictions for shareholders and directors. EU citizens face no restrictions on the choice of legal form, while citizens from other countries may register companies as Sp.z.o.o., S.A., or limited partnerships.

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

No, registration is carried out fully remotely via the KRS S24 platform — no travel to Poland is required. The only condition is that each participant must hold electronic credentials. A qualified electronic signature can be obtained remotely via video identification (EUR 315 + VAT) or a mobile application (EUR 540 + VAT), while a PESEL number with an ePUAP profile can be arranged through 2 visits to a Polish embassy or consulate (EUR 240 + VAT).

Q: What obligations arise immediately after registration?

After registration, it is necessary to enter data into the CRBR beneficial owners register (this service is already included in the COREDO basic package), notify the tax authorities, register as a VAT payer if necessary (2–4 weeks), and ensure compliance with AML/KYC requirements.

Q: 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.

Q: 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.

Q: 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) — obtaining them is included in the COREDO basic package. For trade operations within the EU, an EORI number can be arranged (EUR 180 + VAT). Foreign founders can additionally obtain a PESEL number via KRS after company registration (EUR 180 + VAT) for electronic interaction with government authorities.

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 EUR 1,800

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

Registration of a Sp.z.o.o. is carried out fully remotely via the government KRS S24 electronic platform — no travel to Poland is required. The process includes the following steps:

KYC/AML check

and consultation on the choice of business activity

01

Preparation of the complete document package

for company registration

02

Obtaining electronic credentials for each participant

a PESEL number with an active ePUAP profile or a qualified electronic signature

03

Company registration in the National Court Register (KRS)

via the S24 platform, with payment of all mandatory government fees — including the PCC tax on the share capital of PLN 5,000

04

Obtaining the NIP (tax)

and REGON (statistical) identification numbers

05

Filing of the mandatory tax forms

NIP-8 and PCC-3

06

Registration of beneficial owners

in the Central Register of Beneficial Owners (CRBR)

07

At the same time, the company receives a registered office address in Warsaw for 12 months with full mail handling: receiving, scanning, and forwarding correspondence by e-mail.

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

A key requirement of the KRS S24 platform: each participant — shareholder and director — must hold either a PESEL number with an active ePUAP profile or a qualified electronic signature (kwalifikowany podpis elektroniczny). If participants do not yet have these credentials, COREDO assists with obtaining them (see the pricing section).

The following documents are required to get started:

Three preferred company names (in order of priority)

Scans of two identity documents (passport + ID card or driving licence, both sides) of each director and shareholder

Proof of residential address (utility bill or bank statement issued no earlier than 3 months prior) of each director and shareholder

Completed and signed KYC form

Description of the company’s planned activities

COREDO Service Pricing

Basic Package

EUR 1,800 + VAT

Company registration in the Commercial Register (KRS), including payment of all mandatory government fees — including the PCC tax on the share capital of PLN 5,000.
Obtaining the NIP (tax number) and REGON (statistical number).
Filing of the mandatory tax forms NIP-8 and PCC-3.
Registration of the beneficial owner(s) in the CRBR.
A registered office address in Warsaw for 12 months, including receiving, scanning, and forwarding correspondence by e-mail.
Consultation on the choice of business activity.

Electronic Credentials for Participants

from EUR 200 per person + VAT

PESEL + ePUAP profile activation — EUR 240 per person + VAT
In person in Warsaw (1 business day) or remotely (2 visits to a Polish embassy/consulate).
Qualified electronic signature (kwalifikowany podpis elektroniczny) — in person — EUR 200 per person + VAT
In person in Warsaw or 1 visit to a consulate.
Qualified electronic signature — remote — EUR 315 per person + VAT
Video identification.
Qualified electronic signature — remote, expedited — EUR 540 per person + VAT
Via a mobile application.
If a participant already holds a valid qualified electronic signature or an active ePUAP profile, no additional payment is required.

Additional Services

from EUR 170 + VAT

Opening a bank account — EUR 2,000 + VAT.
VAT registration (2–4 weeks) — EUR 180 + VAT.
EORI number — EUR 180 + VAT.
Registry extract with apostille — EUR 170 + VAT.
Articles of association with apostille — EUR 240 + VAT.
PESEL via KRS after registration — EUR 180 + VAT.
Legal entity in the structure — EUR 360 + VAT.

Including a legal entity in the company structure requires an apostilled extract from the foreign company’s commercial register. All prices are exclusive of VAT; the final cost may vary depending on the specific case. Additional services can be ordered separately, without being tied to the basic package.

Registration Timelines

Standard registration

Company registration takes 5–10 business days from the moment the complete document package is received.

VAT registration

VAT registration, if required, takes an additional 2–4 weeks from the submission of the application.

Variable factors

Exact timelines depend on the completeness of the submitted documents and on how quickly the participants obtain their electronic credentials (PESEL/ePUAP or a qualified electronic signature).

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

Account opening requirement

After company registration, it is necessary to open a corporate bank account.

Banking sector

Poland has a well-developed banking system with the presence of major European banks.

Account opening timeline

The average account opening timeline is 10–14 days.

Required documents

To open an account, a full set of company registration documents, beneficial owner information, and a description of planned activities must be provided.

COREDO’s assistance

COREDO assists with bank selection, document preparation, and completion of the compliance procedure.

Cost

The cost of the bank account opening service is EUR 2,000 + VAT.

Regulation and Compliance

Financial supervision

Financial supervision in Poland is carried out by the Komisja Nadzoru Finansowego (KNF).

AML/KYC compliance

All companies are required to comply with AML/KYC requirements in accordance with European standards; before starting work, COREDO conducts a standard client check (KYC/AML) in line with applicable compliance requirements.

Electronic delivery (e-Delivery)

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.

Financial licences

Poland is also a jurisdiction for obtaining financial licences — SPI (Small Payment Institution) and CASP (Crypto-Asset Service Provider) under MiCA regulation.

Licensing timelines

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:

Stable Economy

Poland has maintained steady economic growth for decades, providing a favorable environment for business development.

Strategic Location

Situated between Western and Eastern Europe, Poland offers convenient access to EU markets and neighboring countries.

Tax Advantages

Businesses can benefit from preferential tax regimes, including a 9% CIT rate, the Estonian CIT model, and additional incentives in Special Economic Zones.

Simple Remote Incorporation

A Sp. z o.o. can be incorporated entirely online through the KRS S24 platform within 5–10 business days.

Open to Foreign Investors

There are no nationality restrictions for shareholders or directors, and serving as a management board member may provide a basis for obtaining a temporary residence permit.

Skilled Workforce

Poland offers a highly qualified workforce with competitive labor costs.

If you are interested in additional opportunities, see Financial Licence in Poland and Legal Protection for Business.

Contact us

Case Study: IT Startup from Germany

Background

A German IT startup approached COREDO to register a subsidiary Sp.z.o.o. in Warsaw.

Goal

The goal was to expand into the Eastern European market leveraging Polish developers.

Electronic signatures

Both founders already held valid qualified electronic signatures, so no additional payment for electronic credentials was required.

Timeline

The COREDO team prepared all documents in 3 days, the company was registered via the KRS S24 platform within 5 business days, and a bank account was opened within 10 days.

Cost

The total cost of registration and account opening was EUR 3,800 + VAT (EUR 1,800 for the basic package and EUR 2,000 for the bank account).

Tax outcome

The preferential CIT rate of 9% allowed the startup to optimise its tax burden from the first year of operation.

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.

Alena Mach

Executive Director

Nikita Veremeev

Founder & NED

Daniil Saprykin

Head of Customer Success

Annet Abdurzakova

Senior Customer Success Manager

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. — there are no citizenship restrictions for shareholders and directors. EU citizens face no restrictions on the choice of legal form, 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, registration is carried out fully remotely via the KRS S24 platform — no travel to Poland is required. The only condition is that each participant must hold electronic credentials. A qualified electronic signature can be obtained remotely via video identification (EUR 315 + VAT) or a mobile application (EUR 540 + VAT), while a PESEL number with an ePUAP profile can be arranged through 2 visits to a Polish embassy or consulate (EUR 240 + VAT).

What if a founder already has an ePUAP profile or an electronic signature?

If a participant already holds a valid qualified electronic signature or an active ePUAP profile, no additional payment for electronic credentials is required — the basic package of EUR 1,800 + VAT is sufficient.

What obligations arise immediately after registration?

After registration, it is necessary to enter data into the CRBR beneficial owners register (this service is already included in the COREDO basic package), notify the tax authorities, register as a VAT payer if necessary (2–4 weeks), 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) — obtaining them is included in the COREDO basic package. For trade operations within the EU, an EORI number can be arranged (EUR 180 + VAT). Foreign founders can additionally obtain a PESEL number via KRS after company registration (EUR 180 + VAT) for electronic interaction with government authorities.

Get Expert Consultation

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.

Related Services

Company Formation

Legal Services and Protection in Poland

Financial Licence in Poland: Obtaining Through KNF

Opening a Bank Account in Poland