Starting a business in Poland in 2026 is simpler than ever before. The entire registration process can be completed online, and most formalities take just a few days. Below you will find a complete guide that walks you through every step - from preparation to full launch of your business.

What to prepare before registration

Before you open the registration form, it is worth having a few things ready:

  • Business name - for a sole proprietorship (JDG), the name must include your first and last name. You can add a trade name, e.g., Jan Kowalski - Graphic Studio.
  • PKD codes - determine what your business will do. PKD codes (Polish Classification of Activities) describe the type of activity you conduct. Choose one main code and any number of additional codes.
  • Tax form - decide how you want to pay income tax. Your options are: progressive tax scale (12% and 32%), flat tax (19%), or lump-sum tax on recorded revenue. You can change your tax form at the beginning of the following year.
  • Business address - this can be your apartment, a rented office, or a virtual address. You do not need to own commercial premises.

CEIDG registration - step by step

The Central Register and Information on Economic Activity (CEIDG) is the register of sole proprietorships. Registration is completely free and takes about 15 minutes.

  1. Go to biznes.gov.pl and log in using Trusted Profile (Profil Zaufany), electronic ID, or online banking.
  2. Fill out the CEIDG-1 form - provide your personal details, business name, address, PKD codes, and chosen tax form.
  3. Submit the application electronically - there is no need to visit a government office.
  4. The entry will typically appear in the register the next business day.

Along with the CEIDG entry, you automatically receive a NIP (tax identification number, if you did not already have one) and a REGON (statistical identification number). No separate applications are needed.

Mandatory e-Doreczenia (electronic delivery)

Since 2025, every new entrepreneur registering a business in CEIDG is required to have an e-Doreczenia address. This is the electronic equivalent of a registered letter with acknowledgment of receipt. You can set up an e-Doreczenia address for free at gov.pl - either during business registration or separately.

ZUS registration

Within 7 days of starting your business, you must register with ZUS (Social Insurance Institution) as a contribution payer. You can do this:

  • Electronically through the ZUS Electronic Services Platform (PUE ZUS / eZUS).
  • During CEIDG registration - the form allows simultaneous ZUS registration.

As a new entrepreneur, you can benefit from the startup relief (ulga na start) - for the first 6 months, you pay only the health insurance contribution (no social contributions). After that, you are entitled to reduced preferential ZUS contributions for 24 months.

VAT registration

VAT registration is mandatory if you expect your annual sales to exceed PLN 240,000 (the threshold for 2026), or if you operate in an industry that does not qualify for an exemption (e.g., consulting, legal services).

If your turnover will be lower, you can use the entity-based VAT exemption. However, keep in mind that voluntary VAT registration can be beneficial - it allows you to deduct input VAT from business purchases.

Registration is done using the VAT-R form, which you submit to the tax office for your business location.

Opening a business bank account

Polish law does not require a separate business bank account for a sole proprietorship, but it is strongly recommended. A separate account simplifies accounting, is required for transactions covered by the split payment mechanism, and helps maintain clear financial records.

Most banks offer business accounts with a basic service package for free or for a small monthly fee.

Choosing how to handle accounting

As an entrepreneur, you have two main options:

  • Self-service accounting - you use invoicing and bookkeeping software (e.g., wFirma, Fakturownia, inFakt). This is a cheaper option but requires basic tax knowledge and regular time commitment.
  • Accounting firm (biuro rachunkowe) - you entrust your accounting to professionals who handle declarations, JPK filings, ZUS settlements, and communication with the tax office. This is a safer solution, especially for those without accounting experience.

Summary - checklist

Here is a quick checklist for starting a business in 2026:

  1. Prepare your business name, PKD codes, and choose a tax form.
  2. Register your business in CEIDG (free, online).
  3. Set up your e-Doreczenia address.
  4. Register with ZUS within 7 days.
  5. Decide whether to register for VAT.
  6. Open a business bank account.
  7. Choose how to handle your accounting.

Need help?

LinTax accounting firm in Wroclaw helps entrepreneurs at every stage of setting up a business - from choosing the legal form and taxation method, through CEIDG, ZUS, and VAT registration, to ongoing bookkeeping services. If you are planning to start a business and want to make sure everything is done correctly, contact us.