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Registering a sp. z o.o. in Poland in 2026

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S24 or a notary, how much registration costs and what to do after entry in the KRS. A short guide for founders from abroad.

The limited liability company is the form most often chosen by foreign companies entering Poland. The minimum share capital is PLN 5,000 and the shareholders’ liability is limited to their contributions.

S24 or a notary

Via the S24 system the articles of association are concluded using an online template, and the court usually processes the application within one business day. Articles signed at a notary allow more flexibility in the provisions, but registration takes longer and costs more.

Costs in 2026

Since 29 November 2025 there has no longer been a fee for the announcement in the Court and Commercial Gazette (MSiG). Official fees amount to approx. PLN 274 for registration via S24 and approx. PLN 719 with articles signed at a notary, excluding the adviser’s fee.

After entry in the KRS

  • reporting beneficial owners to the CRBR within 14 days
  • updating details with the tax office (NIP-8) within 21 days
  • PCC-3 return on the articles of association
  • VAT registration and, where necessary, EU VAT
  • access to the National e-Invoicing System (KSeF)

These obligations are the ones most often missed by founders from abroad. In the HLBC registration package we take care of them for you.

This article is general in nature and does not constitute legal or tax advice. Legal status as of 17 October 2026.

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