Glossary of abbreviations
VAT, CIT, KRS, PESEL, mObywatel and other abbreviations you will come across when running a business in Poland. Briefly and in plain words. Status: October 2026.
B
- BDODatabase on products, packaging and waste
- A register of companies that place packaging on the market or generate waste.
- White listVAT taxpayer list
- A public list of companies with their bank account numbers. A transfer above PLN 15,000 to an account not on the list removes the right to treat it as a tax-deductible cost.
- BIPPublic Information Bulletin
- Official websites of authorities with resolutions, e.g. property tax rates.
C
- CEIDGCentral Register and Information on Economic Activity
- A register of sole proprietorships and partners in civil partnerships. Entry is free of charge.
- CITCorporate income tax
- Tax on company profits: 19% or 9% for small taxpayers. More
- CRBRCentral Register of Beneficial Owners
- A register of the persons who actually control a company. Report within 14 days of entry in the KRS.
D
- Dz.U.Journal of Laws
- The official journal in which acts and regulations are published. More
E
- e-Delivery (e-Doręczenia)Electronic delivery
- The electronic equivalent of registered mail. Companies in the KRS must have an e-Delivery address.
- EKGEuropean Economic Congress
- The largest business conference in Central Europe, held every year in Katowice.
- EUR, euroCurrency of the euro area
- Poland is not in the euro area. Contracts and business accounts in euros are permitted; taxes are paid in złoty. More
G
- GPWWarsaw Stock Exchange
- The largest stock exchange in Central and Eastern Europe, with a main market and NewConnect.
- GUSStatistics Poland
- The statistical office, which also assigns REGON numbers.
I
J
- JPKStandard Audit File for Tax
- Electronic files for the tax office; JPK_VAT with the return every month.
K
- KASNational Revenue Administration
- Tax offices, revenue administration chambers and the customs and tax service.
- KISNational Tax Information
- Issues tax rulings and answers questions via a helpline. More
- KNFPolish Financial Supervision Authority
- Supervision of banks, insurers, the capital market and fintechs.
- KRSNational Court Register
- The register of companies, foundations and associations. Entries only electronically. More
- KSeFNational e-Invoicing System
- The state electronic invoicing system, mandatory since 2026. More
- KSHCommercial Companies Code
- The companies act: forms, capital, bodies, liability. More
- KWLand and mortgage register
- A public register of real estate: owner, mortgages, encumbrances. Can be checked online.
M
- mObywatelState app and service
- Digital documents and official matters on your phone. Requires a PESEL number. More
- MFMinistry of Finance
- Prepares tax legislation and announces, among other things, the maximum rates of local taxes.
- MPPSplit payment mechanism
- Mandatory for invoices above PLN 15,000 gross for goods on the list of sensitive goods. More
- MSWiAMinistry of the Interior and Administration
- Issues, among other things, permits for the purchase of real estate by foreign nationals from outside the EEA.
- MSZMinistry of Foreign Affairs
- Runs embassies and consulates, issues visas, legalises documents. More
N
- NBPNational Bank of Poland
- The central bank: issues the złoty and publishes average exchange rates. More
- NFZNational Health Fund
- Public health insurance funded by the health contribution.
- NIPTax identification number
- A company’s number at the tax office. A company receives it together with its KRS entry.
P
- PCCTax on civil law transactions
- Tax on contracts without VAT, e.g. 2% when buying an apartment on the secondary market. More
- PESELUniversal Electronic System for Registration of the Population
- A person’s number in the state register. A foreign national can obtain one on application.
- PITPersonal income tax
- Scale of 12% and 32%, 19% flat tax or lump-sum tax for business owners. More
- PLN, złotyCurrency of Poland
- The złoty (1 zł = 100 groszy), issued by the NBP. Floating exchange rate. More
- PPKEmployee Capital Plans
- Voluntary retirement savings; the employer contributes at least 1.5% of salary.
- Trusted ProfileFree electronic signature
- Allows you to sign documents for public authorities, including setting up a company via S24. More
- PSASimple joint-stock company
- A company for start-ups: capital from PLN 1, shares for work or know-how. More
- PSIPolish Investment Zone
- CIT exemption for 10–15 years for new investments that meet the criteria.
R
- REGONNational Business Registry Number
- A company’s statistical number from the GUS register, assigned automatically.
- RODOGeneral Data Protection Regulation (GDPR)
- Rules for processing personal data throughout the EU.
S
- S.A.Joint-stock company
- A company for large businesses and the stock exchange, minimum capital PLN 100,000. More
- S24Online company registration
- A system for setting up a sp. z o.o. online using a template agreement. More
- SejmLower house of parliament
- 460 deputies elected for 4 years. Passes laws. More
- SenatUpper house of parliament
- 100 senators. May amend or reject a law passed by the Sejm. More
- Sp. z o.o.Limited liability company
- The most popular form of company, minimum capital PLN 5,000. More
U
- UDSCOffice for Foreigners
- Handles foreign nationals’ cases at second instance and international protection.
- UEEuropean Union
- Poland has been a member since 1 May 2004 and part of the Schengen Area since 2007. More
- UOKiKOffice of Competition and Consumer Protection
- Merger (acquisition) clearance and consumer protection.
V
- VATGoods and services tax
- Sales tax: 23%, 8%, 5% or 0%. More
W
- WIG, WIG20WSE indices
- The WIG covers companies on the main market; the WIG20 comprises the 20 largest companies.
Z
- ZUSSocial Insurance Institution
- Collects pension, disability, sickness, accident and health contributions. More
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