A foreigner who wants to run a business in Poland has to move along two parallel tracks: the immigration track (title to stay) and the business track (form of activity, registration, taxes). What is available to an EU citizen looks different from what is available to a non-EU national, and the choice between a JDG (sole proprietorship) and a company depends not on preference but on residence status. Below we describe the state of the law in force in 2026.
Who has full access to the market: EU, EEA and Swiss citizens
Citizens of the European Union, the European Economic Area (Iceland, Liechtenstein, Norway) and Switzerland operate in Poland on the same terms as Polish nationals. They can register a sole proprietorship in CEIDG, set up any commercial-law company or join a partnership. They do not need any additional authorisation to run a business. A PESEL number (or a temporary identifier) is enough and, in the case of a JDG, the CEIDG-1 application, which is filed free of charge online or at a municipal office.
Non-EU foreigners with a "full" title to stay
A person from outside the EU has full access to the forms of activity if they hold one of the titles that the Act on Foreigners and the Act on the Rules of Participation of Foreign Entrepreneurs treat as equivalent to citizenship in the economic sphere. These include, among others:
- permanent residence (an indefinite permit);
- EU long-term resident status;
- a temporary residence permit granted for family reunification with a person who has full access to the labour market;
- a temporary residence permit as a family member of a Polish citizen;
- refugee status, subsidiary protection or humanitarian stay;
- a valid Pole's Card;
- a residence permit for studies (subject to additional conditions — see the specific provisions);
- a temporary residence permit for the purpose of running a business (details below).
A person with one of these titles can set up a JDG in CEIDG on the same terms as a Polish citizen. The list is broader than a first reading of the regulations suggests; in case of doubt, the status is worth consulting with the voivodeship office or an immigration lawyer — an incorrect JDG registration by an unauthorised person results in the entry being invalidated.
Non-EU foreigners without a "full" title
A non-EU person who is in Poland, for example, on a national visa, a temporary residence permit for an employee, or under visa-free travel, cannot register a JDG or a civil-law, general or professional partnership. The available options are capital companies and selected partnerships:
- sp. z o.o. (limited liability company);
- simple joint-stock company (PSA);
- joint-stock company (SA);
- limited partnership and limited joint-stock partnership.
In practice, 90% of cases involve a sp. z o.o. — minimum share capital of PLN 5,000, a short registration mode through the S24 system (3–5 working days) or the classic route at a notary. A foreigner can be the sole shareholder and the sole management board member; the only residence-related requirement is that the company's registered office be in Poland. Registering the company does not require a residence card, but actually running the business from Poland does.
Residence permit for the purpose of running a business
For a non-EU foreigner who plans to settle in Poland and run their own business, the most common path is a temporary residence permit for the purpose of running a business, regulated in the Act on Foreigners. The voivode issues it when the company (or JDG, if the applicant is entitled to one) demonstrates one of two economic results:
- it achieved, in the year preceding the application, income of at least 12 times the average monthly wage in the economy (as published by GUS), or
- it employs on employment contracts (umowa o pracę) at least two employees who do not need a work permit (Polish citizens, EU citizens, persons with permanent stay or EU long-term resident status, etc.) full-time for at least one year before the application.
An alternative is to show that the company has the resources and a realistic plan to achieve these results in the next period — e.g. contracts in progress, investments in infrastructure or recruitment. The voivode's decision is discretionary; the documentation is prepared so as to make the above indicators credible.
Documents required with the residence application
The standard set includes:
- the completed application together with the official forms;
- four up-to-date photographs and a passport with a valid visa or entry stamp;
- confirmation of address registration or legal title to premises in Poland;
- a health insurance policy covering the stay in Poland;
- the company's financial documents — financial statements, the PIT/CIT return for the last year, contracts with clients;
- employment contracts and the ZUS returns of employees, if they form the basis of the application;
- a written justification of the business plan (especially under the forecast route);
- confirmation of the stamp duty for the decision.
The application is filed with the voivode competent for the place of stay no later than the last day of lawful stay in Poland. Having the complete documentation from day one shortens the proceedings considerably — with requests for additional documents, cases can drag on even for a year.
Business registration — step by step
For a person entitled to a JDG, the order is as follows:
- obtaining a PESEL (municipal office when applying for address registration);
- the CEIDG-1 application — online with a trusted profile or at the municipality;
- choice of the form of taxation (scale, flat, ryczałt (lump-sum tax on recorded revenue)), reporting to ZUS, decision on VAT;
- a business bank account (requires PESEL and the CEIDG entry);
- optionally — registration with KSeF and for a cash register.
For a sp. z o.o.:
- drawing up the articles of association — in S24 (a template) or at a notary (any provisions);
- paying up the share capital (minimum PLN 5,000) and signing the articles;
- registration in KRS (National Court Register) through PRS or S24; obtaining NIP, REGON and KRS;
- supplementary notifications: NIP-8 to the tax office, information on beneficial owners to the CRBR, VAT-R;
- opening the company's bank account.
A foreign founder who signs the articles of association in person in Poland should bring a sworn translation of their passport (or a notarial certification of identity) and, if applicable, an apostilled power of attorney for foreign shareholders.
The most common reasons for refusal or delay
- Lack of one of the titles to stay — e.g. an attempt to register a JDG by a holder of a work visa.
- An incomplete economic plan in the residence permit — vague statements about "opening a shop" instead of contracts and forecasts.
- The registered-office address does not match reality (virtual offices without the owner's permission).
- Employment below full-time or shorter than one year — does not count towards the two-employee requirement.
- A late residence application — once lawful stay is lost it cannot be effectively supplemented.
How Good Balance helps
The Good Balance team runs both tracks in parallel. Within the residence permit for an entrepreneur we prepare the full set of documents for the voivode, plan the employment and tax structure so as to meet the criteria, and then keep track of the deadlines through to the end of the proceedings. Within company registration we match the legal form to the client's residence status, set up the company via S24 or at a notary, and handle the first months of accounting.