Business registration in Poland · S25
Starting a business in Poland as a foreigner.
Check which Polish legal structure matches your citizenship or residence permit, plus how to sign filings online.
Check Eligible Polish Business Forms by Residence Status
Step-by-step registration sequence
- Select your residence status to see whether you qualify for JDG sole proprietorship or Spółka z o.o. incorporation.
- Confirm your electronic signature path: Polish Trusted Profile (with PESEL) or EU qualified e-signature.
- Prepare your filing in English in S25 for 0 zł, arrange a Polish registered address and submit officially.
| Residence / citizenship status | Sole proprietorship (JDG) | Spółka z o.o. (via S24) | Online signing method |
|---|---|---|---|
| Polish / EU / EEA citizen | Yes, unrestricted | Yes | Profil Zaufany, e-ID or qualified e-signature |
| Ukrainian citizen (legal stay + PESEL) | Yes, while holding legal stay and PESEL | Yes | Profil Zaufany (with PESEL) or qualified e-signature |
| Permanent residence / Long-term EU resident / Karta Polaka | Yes | Yes | Profil Zaufany (with PESEL) or qualified e-signature |
| Non-EU work visa / standard temp residence / non-resident abroad | Generally no (verify exceptions at biznes.gov.pl) | Yes — open to any nationality | Profil Zaufany (if holding PESEL) or qualified e-signature |
JDG vs Spółka z o.o. for foreign founders and Ukrainian citizens
Poland’s rules distinguish between sole proprietorships (JDG) and limited liability companies (Sp. z o.o.). JDG registration in CEIDG is open to EU/EEA nationals, permanent residents, long-term EU residents, Karta Polaka holders and Ukrainian citizens residing legally in Poland with a PESEL number.
Non-EU founders on standard work visas, regular temporary residence permits or living abroad can incorporate a Polish Spółka z o.o. via S24 with zero citizenship restrictions (often structured with two shareholders so the company is exempt from sole-shareholder ZUS contributions).
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)
Can Ukrainian citizens open a JDG sole proprietorship in Poland in 2026?
Yes. Ukrainian citizens residing legally in Poland with a PESEL number can register a JDG in CEIDG for 0 zł on the same terms as Polish citizens, including the 6-month Ulga na start ZUS relief.
How can non-EU citizens without JDG eligibility start a business in Poland?
Any foreign national — regardless of citizenship or residence — can incorporate a Polish Spółka z o.o. via S24. Incorporating with two or more shareholders also avoids sole-shareholder ZUS obligations.
Do foreign founders need a PESEL number to sign in S24?
Holding a PESEL lets you use the free Polish Trusted Profile (Profil Zaufany). Without a PESEL, shareholders and board members can sign S24 filings using an EU-compliant qualified electronic signature.
Can a foreign-owned Sp. z o.o. open a Polish corporate bank account?
Yes, once KRS registration and the CRBR beneficial owner filing are complete; Polish banks typically require in-branch KYC verification of management board members.
Official Polish government portals & acts: Zasady dla cudzoziemców — biznes.gov.pl ↗