Business registration in Poland · S25
Mandatory steps after KRS entry.
Enter your S24 signing date and KRS registration date to compute every post-incorporation deadline accurately.
Post-Registration Statutory Deadline Calculator (S24 & KRS)
Step-by-step registration sequence
- Within 14 calendar days of signing the S24 articles, file PCC-3 and pay the 0.5% share capital tax.
- Within 14 Polish business days of KRS registration, declare beneficial owners in the CRBR registry.
- Open your corporate bank account, deposit capital, submit NIP-8 (within 21 days of KRS) and file VAT-R before invoicing.
| Statutory filing | Deadline | Where to submit | Government fee |
|---|---|---|---|
| Submit S24 court filing after signing articles | Within 7 days of agreement date | S24 portal (ekrs.ms.gov.pl) | 250 zł KRS court fee |
| PCC-3 tax return & payment on share capital | Within 14 days of signing articles | e-Urząd Skarbowy (podatki.gov.pl) | 0.5% of (capital - 250 zł), rounded to full PLN |
| CRBR Ultimate Beneficial Owner declaration | 14 business days from KRS entry | crbr.podatki.gov.pl (board e-signature) | 0 zł (late filing carries severe statutory fines) |
| NIP-8 supplementary tax data (bank account, accountant) | 21 days from KRS (7 days if hiring staff) | Tax office / e-Urząd Skarbowy | 0 zł |
| VAT-R registration as active VAT payer | Before first VAT-taxable sale | Competent local tax office | 0 zł filing (170 zł only for optional certificate) |
Exact sequence of actions in the first 21 days after KRS registration
Receiving your KRS number (along with automatic NIP and REGON assignment) is only half the setup. Founders must track two strict statutory clocks starting from different dates: 14 calendar days from signing the S24 articles to file and pay PCC-3 tax, and 14 Polish business days from KRS registration to declare beneficial owners in CRBR.
At the same time, the board opens the corporate bank account, deposits share capital, files NIP-8 within 21 days of KRS registration (7 days if hiring), activates e-Doręczenia digital mail and submits VAT-R with the address contract prior to the first VAT-taxable invoice.
Registration guidance for 0 zł. Business address, landing page and domain — in one place.
Government fees, address, website and domain are paid separately. Address is confirmed by the partner.
Frequently asked questions (2026)
When does the 14-day PCC-3 tax clock start?
The 14 calendar days to file PCC-3 and pay the 0.5% capital tax run from the date all shareholders sign the S24 articles of association — not from the later KRS registration date.
How long do I have to file the CRBR beneficial owner declaration?
Management board members have 14 Polish business days (excluding Saturdays, Sundays and public holidays) from the date of KRS entry to submit CRBR free of charge at crbr.podatki.gov.pl.
What is reported on form NIP-8?
Filed within 21 days of KRS entry (or 7 days if hiring employees), NIP-8 reports your corporate bank account number, accounting records location and operating addresses to the tax office.
Does VAT-R registration cost anything?
Submitting VAT-R is free (0 zł); the optional 170 zł stamp duty applies only if you request an extra paper confirmation certificate.
Official Polish government portals & acts: CRBR — Ministerstwo Finansów ↗ · PCC-3 — podatki.gov.pl ↗