Poland attracts investors and entrepreneurs thanks to its stable economy, developed domestic market, and favorable geographical location. The country also offers transparent legal procedures, advanced digital infrastructure, and access to the European Union market. This leads many people to ask how to establish a company in Poland and why it is worthwhile. We explain below.
Running a Business in Poland – A Step Toward Growth
Poland remains one of the most attractive locations for doing business in Central and Eastern Europe. According to data from the Central Statistical Office, the gross domestic product in 2024 grew by 2.9% in real terms[1]. This result demonstrates the stable economic growth of the country. Moreover, Poland attracts significant foreign direct investment – its value in 2023 amounted to 28.7 billion USD[2].
These figures prove that there is room for growth in the Polish market. A company can be the right tool to achieve that.
Who Can Establish a Company in Poland?
A company in Poland can be established by both citizens and foreign investors. What does the process look like in practice? Foreign nationals have the right to establish companies in Poland on the same terms as Polish citizens. This applies to both natural and legal persons from European Union member states as well as from other countries with which relevant international agreements have been signed.
Types of Companies in Poland
The Polish legal system recognizes several types of companies, and their respective forms differ in terms of their operating procedures, specific legal regulations, and the liability of partners or shareholders.
Partnerships
These are governed by Part II of the Act of September 15, 2000 – the Commercial Companies Code. The following types are distinguished:
- Registered partnership (spółka jawna) – this is the basic form of partnership in which partners are jointly and severally liable for the obligations of the company with all their assets;
- Professional partnership (spółka partnerska) – intended for individuals practicing regulated professions (e.g., physicians, attorneys). Partners are liable for the company’s obligations only to the extent of their own professional activity;
- Limited partnership (spółka komandytowa) – characterized by the existence of two types of partners: general partners (liable with all their assets) and limited partners (liable only up to the amount of their contribution);
- Limited joint-stock partnership (spółka komandytowo-akcyjna) – combines features of a limited partnership and a joint-stock company. General partners manage the company and bear full liability, whereas shareholders are liable only up to the value of their contributions.
It is important to understand the specific characteristics of each entity in order to match the appropriate form of business to one’s commercial goals and risk approach.
Capital Companies
These are governed by Part III of the Act of September 15, 2000 – the Commercial Companies Code.
Capital companies include:
- Limited liability company (spółka z ograniczoną odpowiedzialnością, sp. z o.o.) – in this form, shareholders are not personally liable for the company’s obligations, and the minimum share capital is PLN 5,000;
- Joint-stock company (spółka akcyjna, S.A.) – primarily intended for large enterprises. The minimum share capital is PLN 100,000. The company may be listed on the stock exchange;
- Simple joint-stock company (prosta spółka akcyjna, P.S.A.) – a relatively new form of company that combines elements of a limited liability company and a joint-stock company. The minimum share capital is PLN 1, and the structure is more flexible.
Documents Required to Establish a Company in Poland
Before establishing a company, entrepreneurs must prepare the following:
- identity documents (e.g., national ID card, passport);
- certified translations of documents into Polish – applicable to foreign entrepreneurs;
- articles of association;
- a list of shareholders or partners;
- a declaration of capital contributions;
- an application form for registration with the National Court Register (KRS).
In the case of legal persons, it is also necessary to provide registration documents and powers of attorney for the individuals representing the company.
Step-by-Step Company Establishing in Poland
Establishing a company in Poland is not a difficult procedure. However, it does involve several steps. It is advisable to go through each stage carefully to ensure that the chosen legal form suits the entrepreneur’s needs and to fully understand the implications of setting up a specific type of company. How should the procedure look step by step?
Document Preparation and Selection of Legal Form
The choice of legal form depends on the nature of the planned business activity, the number of shareholders or partners, and expectations regarding liability and management structure. At this stage, it is advisable to seek legal assistance from a law firm specializing in commercial company law. This will allow for clear answers to all key questions, which in turn will help streamline the entire company registration process.
Drafting the Articles of Association
The articles of association must be executed in the form of a notarial deed (for capital companies) or in writing (for partnerships). The document should include, among other elements:
- the company name,
- the registered office,
- the scope of business activity,
- the amount of share capital,
- the rules of representation.
Company Registration with the National Court Register (KRS)
Registration is carried out by submitting an application to the National Court Register (KRS). The application can be submitted electronically via the Court Registers Portal or the S24 platform (for selected types of companies).
Obtaining NIP, REGON Numbers and Notification to ZUS
Once the company is registered with the KRS, a Tax Identification Number (NIP) and a Statistical Number (REGON) are automatically assigned. Subsequently, the company must be registered with the Social Insurance Institution (ZUS) and, if necessary, registered as a VAT taxpayer.
Establishing a Company Online (S24)
What is the S24 system and who can use it? The S24 system is an online platform that enables fast company formation via the Internet. It is available for limited liability companies (sp. z o.o.), registered partnerships, limited partnerships, and simple joint-stock companies. The process of establishing a company on this platform includes the following steps:
- Creating an account in the S24 system,
- Completing the registration form,
- Signing the articles of association using an electronic signature,
- Paying the application fee,
- Waiting for entry into the National Court Register (KRS).
This method of registration has both advantages and disadvantages. It allows for quick completion of the registration process, involves lower costs (as there is no need to execute a notarial deed), and offers convenience, since all formalities can be handled remotely. However, it does not allow customization of the articles of association to fit individual needs. It also imposes limitations on the types of contributions—only cash contributions are allowed.
Establishing a company requires, above all, familiarity with the applicable legal regulations, particularly the Commercial Companies Code and tax law in Poland. Selecting the appropriate legal form and properly preparing the documentation affect not only the efficiency of the registration procedure but also the company’s operational security in the future. In practice, many errors arise from incomplete knowledge of the procedures or inconsistencies in the documentation. Therefore, in many cases, it is advisable to seek professional legal advice—especially in the case of more complex ownership structures or involvement of foreign entities. A law firm specializing in company formation services will ensure not only formal correctness but also legal security and optimization in support of future business operations.
References
- Central Statistical Office, Gross domestic product in 2024 – preliminary estimate, Warsaw, 2025.
- Polish Investment and Trade Agency, Foreign Investment in Poland – Report 2023.
- The Act of September 15, 2000 – Commercial Companies Code (Journal of Laws 2024.18 consolidated text).
- The Act of August 20, 1997 on the National Court Register (Journal of Laws 2024.979 consolidated text).
- Polish Investment Zone – Ministry of Development and Technology, accessed online https://www.gov.pl/web/rozwoj-technologia/polska-strefa-inwestycji on 28.05.2025.
[1] Central Statistical Office, Gross Domestic Product in 2024 – Preliminary Estimate, January 30, 2025
[2] Foreign Direct Investment in Poland, report by experts from the SGH Institute of International Economics
