Doing business in Poland as a foreigner
Who can open a business here, the numbers and logins you need, tax residence, and which country’s social security you pay into.
13 articles, in orderStart reading
Guide 4 of 7
Running a sp. z o.o.
Setting up a limited company, the KRS, what it costs to run, ZUS for owners, Estonian CIT, and moving over from a JDG.
What is a sp. z o.o.? The Polish limited company in plain English
What sp. z o.o. means, who can own one, what it costs to set up in 2026, how it is taxed and what it must file each year, explained simply.
What is KRS? Poland's company register, explained
KRS is Poland's court register of companies and foundations. What the KRS number is, how to check a company for free, and what a company must file each year.
JDG or sp. z o.o. in Poland: which should you choose?
JDG or sp. z o.o. in 2026: liability, ZUS, tax, accounting and closing side by side, when a company pays off, and which one a foreigner can open.
Does the owner of a sp. z o.o. pay ZUS? Sole shareholders, partners and board members in 2026
The only shareholder of a Polish sp. z o.o. pays about 2,757 PLN ZUS a month in 2026, with no relief. Partners, board members and dividends work differently.
What does it cost to run a sp. z o.o. in Poland each month and each year?
A one-person sp. z o.o. costs about 3,400 PLN a month in 2026. Set-up fees, full accounting, the sole shareholder's ZUS, yearly filings, and when a JDG is cheaper.
Estonian CIT in Poland, in plain English: no company tax until profit is paid out
Estonian CIT in 2026: a Polish sp. z o.o. pays 10% or 20% only when profit leaves it. Who qualifies, the staff rule, hidden profits and the 2027 bill.
Converting your JDG into a sp. z o.o.: when it makes sense and how it works
Convert your JDG, contribute it, or open a fresh sp. z o.o.? The steps, the notary and auditor, the costs, and what happens to tax, ZUS, NIP, VAT and KSeF in 2026.
What are PKD codes, and must you switch to PKD 2025 by the end of 2026?
Old PKD 2007 codes are valid only until 31 December 2026. How to switch to PKD 2025 for free, what happens if you wait, and what a sp. z o.o. must do.
What is e-Doręczenia, and does your JDG need an e-delivery address now?
Every JDG in CEIDG needs an e-Doręczenia address from 1 October 2026, suspended ones too. What it is, how to set it up free, and how not to miss a letter.
What documents should you send your accountant every month in Poland?
Invoices, receipts, bank statements: what a Polish accountant needs each month, by which day, what KSeF already shows and what must still come from you.
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