In 2025, company registration in Poland becomes not just an administrative procedure but a strategic step for international entrepreneurs seeking sustainable growth and entry into European markets. According to the European Commission, Poland ranks among the top three EU countries in terms of GDP growth and the number of new legal entities, with the share of foreign founders exceeding 28% in the structure of new companies. This statistic is not just surprising, it prompts reflection: why is Poland becoming a business hub for Europe, Asia, and the CIS?
However, behind the attractive figures lie challenges: tightening of compliance and AML procedures, new requirements for disclosing beneficiaries (UBO), difficulties in opening bank accounts, and constant changes in corporate and tax legislation. How can one minimize risks, save time and resources, and most importantly, gain a real competitive advantage? How to build a structure that will withstand audits, tax inspections, and allow for business scale-up in the EU?
In this article, I share a practical step-by-step guide based on COREDO‘s experience in the implementation of hundreds of projects on legal entity registration in Poland for clients from Europe, Asia, and the CIS. If you want not just to open a company in Poland but to create a sustainable platform for international business, read to the end. Here you will find not only answers to the most pressing questions but also strategic ideas that will allow you to stay ahead of the market.
Company Registration in Poland: Main Requirements and Stages
Requirements for Foreign Founders and Choice of Legal Form
In 2025, opening a company in Poland is possible for virtually any foreign citizen or legal entity, regardless of the country of origin. The key condition is compliance with KYC and AML procedures, as well as transparency in ownership structure. In practice, the COREDO team has implemented projects involving founders from the EU, Asia, and the CIS, including complex holding structures and joint ventures.
The most popular form is: Spółka z ograniczoną odpowiedzialnością (Sp. z o.o.), or LLC. It is optimal for small and medium-sized businesses, as well as for holding structures. For large investment projects or going public, a joint-stock company (S.A.) is used. It is also possible to register a branch of a foreign company or a representative office, the decision depends on goals, tax strategy, and licensing requirements.
Restrictions for foreign founders are minimal: there are no residency requirements for directors, but in regulated fields (finance, payment services, crypto) additional Licensing and stricter due diligence will be required. COREDO’s practice confirms that a pre-planned corporate structure and a well-thought-out disclosure of beneficiaries significantly speed up the registration process and reduce the risk of refusals from banks and regulators.
Necessary Documents for Company Registration in Poland
For LLC registration in Poland (Sp. z o.o.), the following package of documents is required:
- Company memorandum and articles of association (in Polish)
- Resolution on appointment of directors and distribution of shares
- Confirmation of legal address (lease agreement or ownership certificate)
- Power of attorney for a representative (if used)
- Translations of founders’ documents (with apostille if required)
- Application for entry into the KRS register
Legal Address for Business in Poland: Requirements and Nuances
A legal address for business in Poland is a compulsory condition of registration. It determines the company’s tax residency and affects the choice of tax office. To confirm the address, a lease agreement or ownership certificate, and landlord consent to use the premises as a legal address are required.
Electronic Company Registration in Poland: S24, KRS, and Digital Signature
Online Registration through the S24 Platform
From 2025, electronic company registration in Poland through the S24 platform has become the most convenient and fastest method. The platform allows registering an LLC (Sp. z o.o.) online in just 1–3 days, provided that documents are prepared correctly and founders have a qualified electronic signature (kwalifikowany podpis elektroniczny) or a trusted profile (Profil Zaufany).
Step-by-step guide:
- Create an account on S24 and upload founding documents (articles of association, memorandum, data of founders).
- Sign documents with the electronic signature of each founder.
- Pay the registration fee online.
- Send the document package to KRS through the platform.
- Receive registration confirmation and extract from KRS.
KRS Registration: Features and Differences from CEIDG
KRS (Krajowy Rejestr Sądowy) is the national judicial registry into which all legal entities (LLCs, JSCs, branches) are entered. Unlike CEIDG (register of individual entrepreneurs), KRS is used for companies with a corporate structure and mandatory share capital.
The main difference: CEIDG registration is suitable only for individuals, while KRS is for all forms of legal entities. Entering data into KRS requires precision and compliance of all documents with Polish corporate law standards. In practice, COREDO often encounters situations where clients confuse these registers, leading to delays and additional costs.
PESEL, Trusted Profile, and Electronic Signature
PESEL for business is a personal identification number required for founders and directors who are not Polish citizens. Obtaining PESEL is possible through a visit to the municipality or online if you have a trusted profile (Profil Zaufany).
Share Capital, Share Payment, and Ownership Structure
Share Capital: Minimum Requirements and Forms of Contribution
The minimum share capital for a company in Poland for an LLC is 5,000 PLN (≈1,150 euros). Important: capital can be contributed not only in cash but also in assets, intellectual property, and claims. Asset valuation upon registration is conducted by an independent expert if the capital is contributed in a non-monetary form.
Ownership Structure, Beneficiary Disclosure, and UBO
Starting in 2025, requirements for beneficiary disclosure (UBO disclosure) have tightened: all companies are required to enter data on ultimate beneficial owners in the Central Register of Beneficiaries (CRBR) within 7 days of registration. Failure to meet deadlines may result in significant penalties.
Compliance and AML Procedures in Business Registration in Poland
Due Diligence and Legal Risk Audit
Before registration, the COREDO company always conducts due diligence for registration: a comprehensive check of the founders, funding sources, corporate structure, and business history. This allows identifying and mitigating legal and tax risks, especially for foreign founders.
- Non-compliance of documents with KRS requirements
- Insufficient transparency of the ownership structure
- Presence of negative information about beneficiaries
- Errors in translations and notarization
AML Requirements: How to Ensure Compliance
Compliance and AML Procedures in Registration: These are not formalities but an essential condition for access to banking and financial services. Main stages:
- Identification and verification of all founders and beneficiaries
- Confirmation of the source of funds for share capital
- Check for sanctions and negative information
- Entering data into the CRBR and other state registers
Opening a Bank Account and VAT Registration
Procedure for Opening a Bank Account for the Company
Company Bank Account – one of the most difficult stages for foreign founders. Banks require a full package of corporate documents, confirmation of legal address, UBO disclosure, and completion of AML procedures.
- Prepare documents in advance, including translations and apostilles
- Conduct an internal audit of compliance risks
- Choose a bank specializing in working with foreign capital
- Use recommendations and support from an experienced legal partner
VAT Registration and Tax Aspects
VAT registration in Poland is mandatory for companies planning to conduct trade or service activities in the EU. The procedure takes 1–2 weeks and requires providing a business plan, lease agreement, and share capital confirmation.
- CIT (corporate tax), 19% (or 9% for small businesses)
- VAT, 23% (standard rate)
- Dividend tax, 19% (with the possibility of reduction through international agreements)
Corporate Governance and Business Support in Poland
Corporate Governance, Asset Protection, and Intellectual Property
Requirements for corporate governance in Polish companies include holding regular meetings, keeping minutes, disclosing information about beneficiaries, and complying with GDPR. Special attention should be paid to protecting intellectual property, especially when registering IT companies, startups, and holdings.
Legal Support and Document Flow Automation
The role of a legal partner goes beyond registration: company registration support in Poland includes document flow automation, preparation for audits, tax, and compliance checks. COREDO’s solutions allow for the integration of electronic document circulation, speeding up processes, and reducing costs.
Features of Company Registration for Residence Permit (Karta Pobytu)
Karta Pobytu, a residence permit, which can be obtained through company registration and job creation. Requirements include conducting real economic activity, having an office, paying taxes and contributions. COREDO’s experience shows that an optimal business structure and transparency of financial flows significantly increase the chances of obtaining a residence permit for founders and employees.
Challenges, Mistakes, and New Legislative Changes in 2025
Typical Mistakes and Difficulties in Registration
- Incorrect translations and lack of document notarization
- Violation of UBO disclosure deadlines
- Insufficient attention to AML procedures
- Errors in choosing legal address and ownership structure
New Changes in Legislation on Legal Entity Registration
In 2025, new rules on beneficiary disclosure have come into effect, AML and compliance requirements have tightened, and the list of licensed activities has expanded. To enter the EU, Asia, and Africa markets, it is important to consider requirements for cross-border business structuring, personal data protection (GDPR), and integration with European payment systems.
Key Conclusions and Practical Recommendations
| Registration Stage | Duration (days) | Main Costs (euros) | Key Risks and Nuances |
|---|---|---|---|
| Document preparation | 2–5 | 300–800 | Translations, notarization |
| Opening a legal address | 1–3 | 100–500 | Lease agreement, address confirmation |
| Registration through S24/KRS | 1–7 | 150–300 | Electronic signature, PESEL |
| Opening a bank account | 3–10 | 0–200 | AML check, possible refusals |
| VAT registration | 7–14 | 0–100 | Tax office check |
Actionable Advice
- Start with an audit of ownership structure and preparation of a complete document package considering KRS and CRBR requirements.
- Use electronic registration through S24 to speed up processes and reduce costs.
- Obtain PESEL and electronic signature for all founders in advance.
- Conduct compliance and AML checks before submitting documents to avoid account blockages and bank refusals.
- For complex structures and international projects, involve COREDO experts for support at all stages, including opening accounts, VAT registration, licensing, and intellectual property protection.
- Implement document flow automation to improve transparency and preparedness for audits.
- Monitor legislative changes and update the corporate structure in line with new requirements.