Rules for doing business in Poland
How to get started in your industry: legal form, permits, taxes and what to watch out for. A general overview; we will prepare a plan for your company in a report.
four rules
Business form
Most often a sp. z o.o. with capital from PLN 5,000. For start-ups a P.S.A., for large projects an S.A., and for foreign companies also a branch.
Registrations
KRS, NIP and REGON, VAT, CRBR. Some industries also require a licence, permit or entry in a register.
Taxes
CIT 19% or 9%, VAT 23%, invoices via KSeF. The choice of form affects taxes for years to come.
Ludzie
Employment contract, contract of mandate or B2B. Non-EU nationals need a work permit.
12 industries
Choose your industry.
This description is general and does not replace legal advice. Status: October 2026.
A report for my company01IT services and software houses
- Form: usually a sp. z o.o.; team on employment or B2B contracts.
- Permits: not required.
- Taxes: IP Box 5% for income from software rights, R&D relief.
- Note: contracts with developers must transfer copyright.
02E-commerce
- Form: sp. z o.o. or a branch of a foreign shop.
- Permits: no, but consumer rights and 14-day returns apply.
- Taxes: VAT 23% or reduced; sales to EU consumers via OSS; invoices via KSeF.
- Note: shop terms and privacy policy in Polish.
03Wholesale and import
- Form: sp. z o.o. with an EORI number.
- Permits: for selected goods (alcohol, fuels, excise goods).
- Taxes: customs duty and VAT on imports from outside the EU, EU VAT for intra-EU trade.
- Note: CE marking and product safety.
04Manufacturing
- Form: sp. z o.o. or S.A.; often a subsidiary.
- Permits: building permit, environmental decision, emission permits.
- Taxes: CIT exemption in the Polish Investment Zone for 10–15 years.
- Note: choosing a location with regional agencies shortens the start-up time.
05Road transport
- Form: sp. z o.o.
- Permits: road haulier licence, Community licence for international transport.
- Taxes: VAT, tax on means of transport.
- Note: drivers from abroad need work permits.
06Hospitality and catering
- Form: sp. z o.o. or sole proprietorship.
- Permits: approval of the premises by the sanitary inspectorate, municipal alcohol licence.
- Taxes: VAT rates depend on the service; cash register.
- Note: check that the leased premises may be used for this purpose.
07Employment agency
- Form: sp. z o.o.
- Permits: entry in the register of employment agencies (KRAZ) before starting.
- Taxes: standard; ZUS for temporary workers.
- Note: employing foreign nationals involves separate obligations.
08Real estate
- Form: sp. z o.o. or a special purpose vehicle for each project.
- Permits: MSWiA permit for some buyers from outside the EEA.
- Taxes: PCC 2% or VAT on purchase, property tax.
- Note: short-term rentals are subject to local rules.
09Financial services and crypto
- Form: usually an S.A. or sp. z o.o. with regulatory capital.
- Permits: KNF authorisations or registrations; crypto-asset services under MiCA.
- Taxes: standard, with VAT exemptions for financial services.
- Note: AML procedures from the first client.
10Construction
- Form: sp. z o.o.
- Permits: construction manager qualifications.
- Taxes: VAT 8% for residential construction in selected cases.
- Note: guarantees and contractual penalties in agreements with the developer.
11Consulting and marketing services
- Form: sp. z o.o. or sole proprietorship.
- Permits: not required.
- Taxes: lump-sum or flat tax for individuals, CIT 9% for a small company.
- Note: GDPR rules when working with customer data.
12Start-ups and scale-ups
- Form: P.S.A. (simple joint-stock company) or sp. z o.o.
- Permits: depending on the industry.
- Taxes: R&D relief, IP Box, prototype relief.
- Note: investment agreements and team options (ESOP).
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