The issue of starting a business in Poland is becoming more and more relevant for foreigners in Poland. Due to the ongoing war in Ukraine and the unstable situation in the world, many citizens of countries neighboring Poland, and not only, consider the country as a stable place for their permanent residence. Among such foreigners, there are many people who owned a business in their home country or had the intention to open their own business.

And now the decision on the issue of transferring your existing business or opening a new company in Poland is a pressing issue for entrepreneurs. However, as a foreigner, starting a business in a EU member state like Poland can be a difficult task due to the existing restrictions for citizens of countries that are not part of the European Union. In this article, we will analyze which groups of foreigners have the right to run an individual entrepreneur/sole proprietorship in Poland.

1. Who can open an individual entrepreneur without restrictions

The following individuals can open an individual entrepreneurship in Poland without restrictions:

• Citizens of Poland.
• Citizens of EU, EEA and Switzerland.

Foreigners who have:

• Permanent residence card.
• The EU Long-Term Residence Card (KPRES), issued specifically in Poland.

For these categories, the procedure is no different from the procedure for Poles.

2. Foreigners with a temporary residence card (czasowy pobyt)

Some types of residence cards also grant the right to run a private business / jednoosobową działalność gospodarczą:

• University study card (art. 144).
• Map of scientific research (art. 151).
• Family reunification card (art. 186 ust. 1 pkt 3–4).
• Card for highly qualified specialists (Blue Card, art. 127).

Important: having any other temporary residence card does not give the right to register as an individual entrepreneur.

3. Foreigners with special statuses

Those who have received a special form of protection in Poland also have the right to open a business:

• Persons with refugee status.
• Foreigners with asylum or subsidiary protection.
  Those who have a residence permit for humanitarian reasons (not to be confused with humanitarian visas issued to citizens of Belarus).
  Persons with temporary protection (including many citizens of Ukraine).

4. Other categories

The following also have the opportunity to open an individual entrepreneur:

• Family members of EU citizens.
• Foreigners with a valid Pole’s Card.
• Participants of special programs, such as Poland. Business Harbour.

5. When it is impossible to open an individual entrepreneur directly

If a foreigner does not have the appropriate status or card, it will not be possible to register an individual entrepreneur in Poland. In such cases, it is necessary to look for alternatives:

• Obtain a card by marriage with a citizen of Poland or the EU.
• Use the Pole’s Card.
• Consider the option of obtaining a special status, for example, international protection, if your personal life situation allows it.

How to open an individual entrepreneur/sole proprietorship in Poland step by step

1. Check whether you have the right to register a business based on your status.
2. Prepare the documents: passport, PESEL (if available), residence card, Polish residential address and phone number.
3. Fill in the online application in the CEIDG system (Centralna Ewidencja i Informacja o Działalności Gospodarczej). This can be done online or in person at the gmina office.
4. Specify the type of activity according to the PKD classifier.
5. Determine the form of taxation: tax on a scale (12% and 32%), linear tax (19%) or ryczałt (fixed rates depending on the type of activity).
6. Submit the application and sign it with an electronic signature or in person at the office.
7. Receive confirmation of registration of an individual entrepreneur.
   

Timeframe and costs

• Registration of an individual entrepreneur is free.
  The procedure itself takes from 1 to 3 days.
• Additional costs may be associated only with accounting and payment of ZUS contributions.

Documents that are most often needed

• Passport or residence card.
  Polish residential address (zameldowanie is not always required, but the address must be provided).
• Business location details.
• PESEL number.
  

Practical advice

• Before registering, it is worth consulting an accountant to choose the right tax system.
• Along with registering with CEIDG, it is necessary to register with ZUS as a payer of insurance and pension contributions.
• Many foreigners make a mistake by indicating the wrong PKD code in CEIDG – this can create difficulties when applying for a visa or a residence card.

To sum it up, it can be concluded that it is possible for a foreigner to open an individual entrepreneur/sole proprietorship in Poland, but only if they have the appropriate status or residence permit. There are no restrictions for EU citizens and permanent residence permit holders, but for others, you need to carefully check whether your case falls under the law. The registration procedure through CEIDG is simple and free, but it is important to prepare the documents correctly and decide on taxation in advance.

Why you should contact POLegal

POLegal can help you with starting any type of business, tax advice, accounting assistance and much more in order to avoid problems with running your business in another country, as well as with further legalization on its basis.

Telephone: +48 733 343 599 (Telegram, WhatsApp)

Office address: Tadeusza Czackiego 15/17, 00-043 Warszawa