Digital creators

Establishing a sole proprietorship (SME) in Poland is a relatively simple process, but the process varies depending on whether the entrepreneur is a Polish citizen or a foreigner relocating to Poland. Below, we present a step-by-step procedure for both.

Registration of a self-employed person by a Polish citizen

1. Check if you can run a business in Poland
   1. Age:
   2. Businesses can be established by adults (over 18 years of age),
   3. persons aged 13–18 may conduct business activities only with the consent of their parents or legal guardians,
   4. persons under 13 years of age cannot run a business.
   5. No prohibitions: Make sure you are not prohibited from operating by a court.
   6. Type of business: check whether you need any additional concessions, licenses or permits (e.g. road transport, pharmacy, security, alcohol sales).
2. Prepare the data and decisions needed for registration, before submitting the CEIDG-1 application, you must prepare:
   • personal data: name, surname, parents' names, date and place of birth, citizenship, PESEL number, series and number of identity document,
   • addresses: residence, company headquarters, or place of business,
   • company name: must include first and last name, additional elements can be added (e.g. "Jan Kowalski Usługi Informatyczne"),
   • date of commencement of business activity,
   • PKD codes specifying the type of activity (at least one predominant code),
   • form of taxation: tax scale, flat tax or lump sum,
   • tax office: competent according to the place of residence,
   • information about insurance: whether you are registered with ZUS or, for example, remain in KRUS,
   • number of employees: if you plan to hire.
3. Submit a CEIDG-1 application, you can do it:
   • online – via Biznes.gov.pl,
   • in person – at the municipal office,
   • by post – registered letter.

   In the CEIDG-1 application you provide:

   • all identifying data,
   • company name, addresses, PKD codes
   • form of taxation,
   • tax office details,
4. Registration with ZUS, within 7 days from the date of commencement of business activity you must submit an appropriate registration:
   • ZUS ZUA – if you are applying for social and health insurance,
   • ZUS ZZA – if you only apply for health insurance,
   • ZUS ZCNA – if you are registering a family member for health insurance
5. (Optional) Registration as a VAT payer
   • If you want or need to be a VAT payer, submit the VAT-R form to the tax office within 7 days of starting to perform VAT-taxable activities.
6. (Optional) Report a business bank account
   • Providing an invoice is not mandatory at the time of registration, but it is worth reporting it, especially if you will be a VAT payer.
   • You register a company account by updating your data in CEIDG.

Registration of a self-employed person by a foreigner transferring residence to Poland

1. Check if you have the right to conduct business in Poland. As a foreigner, you can choose any form of conducting business in Poland if:
   • you are a citizen of a member state of the European Union or the European Economic Area
   • you are a citizen of the United States of America or the Swiss Confederation
   • you are a citizen of Ukraine who resides in Poland legally and has a PESEL number
   • you are a citizen of another country and have, for example, a permanent residence permit, refugee status, the Pole's Card, etc.
2. Get an ID number
   • PESEL – necessary if you want to register a sole proprietorship online,
3. Create a trusted profile
   • You will need it to set up an Entrepreneur Account on gov.plYou must have such an account to complete the application online.
4. Prepare your registration details, you will need:
   • personal data: name, surname, parents' names, date and place of birth, citizenship, PESEL number, series and number of identity document,
   • addresses: residence, company headquarters, or place of business,
   • company name: must include first and last name, additional elements can be added (e.g. "Jan Kowalski Usługi Informatyczne"),
   • date of commencement of business activity,
   • PKD codes: specifying the type of activity (at least one predominant code),
   • form of taxation: tax scale, flat tax or lump sum,
   • tax office: competent according to the place of residence,
   • information about insurance: whether you are reporting to ZUS in Poland,
   • number of employees: if you plan to hire.
5. Submit a CEIDG-1 application
   • Online – if you have a PESEL number + trusted profile,
   • In person – at the municipal office (if you do not have a PESEL number),
   • By post – registered letter with notarial signature.

   If you are not a citizen of a country belonging to the European Union, the European Economic Area, or a citizen of the USA or Switzerland, you must provide a document confirming that your residence title allows you to set up a sole proprietorship.

   In the CEIDG-1 application you provide:

   • all identifying data,
   • company name, addresses, PKD codes,
   • form of taxation,
   • tax office details,
6. Registration with ZUS, within 7 days from the date of commencement of business activity you must submit an appropriate registration:
   • ZUS ZUA – if you are applying for social and health insurance,
   • ZUS ZZA – if you only apply for health insurance,
   • ZUS ZCNA – if you are registering a family member for health insurance

   When it comes to social security, the basic rule is that you can only be covered by social security in one country and you only have to pay social security contributions in one country.

   It is a country in which:

   • your place of residence is located – if you do a significant part of your work there
   • there is a centre of interest (centre of interests) for your business – if you do not live in the country where you perform a significant part of your work.

   To determine whether a significant part of the business activity is carried out in a given country, calculate the turnover, working hours, number of services provided or income.

7. (Optional) Registration as a VAT payer
   • If you want or need to be a VAT payer, submit the VAT-R form to the tax office within the appropriate deadline.
8. (Optional) Report a business bank account
   • Providing an invoice is not mandatory at the time of registration, but it is worth reporting it, especially if you will be a VAT payer.
   • You register a company account by updating your data in CEIDG.