Sp. z o.o. Registration / Tax & Accounting / Residency Options
Poland Company Formation Poland
Your business. A stronger future in Europe.
Register a 100% foreign-owned Polish limited company (Sp. z o.o.) without travelling to Poland. We file with the National Court Register (KRS) online via S24 or through a notary under power of attorney, usually in 1–5 working days, and handle NIP, REGON, CRBR and bank onboarding in English.
Packages from €1,490 + PLN 250 court fee (S24). Fees verified .
- 100% foreign ownership
- No visit needed to register
- Local team in Warsaw
Start your Polish company
Free 30-minute consultation — we reply within one business day.
Can a foreigner register a company in Poland?
Poland company formation is straightforward for non-residents. Yes — a foreigner can own 100% of a Polish limited liability company (Sp. z o.o.) and register it without visiting Poland. You need PLN 5,000 share capital, a Polish registered address, and either a qualified electronic signature for the online S24 route or a notarised power of attorney for the notarial route. The court fee is PLN 250 via S24 or PLN 500 via a notary, and S24 companies are usually entered in the National Court Register (KRS) within 1–5 working days. Read our full guide to business incorporation in Poland as a foreigner. Fees as of September 2026.
Quick Facts.Company registration in Poland, 2026
What a non-resident founder needs to know before registering a Polish Sp. z o.o.
Correct as of
Any nationality, no Polish partner needed. One shareholder is enough.
The most common structure for foreign founders in Poland.
Minimum PLN 50 per share. Not a fee: it stays in your company.
Notarial route: 2–4 weeks.
Run your company from abroad. Non-EU board members who live in Poland for more than 6 months a year need a Type B work permit.
The PLN 100 MSiG announcement fee was abolished on 29 November 2025. The notarial route adds notary fees and 0.5% PCC tax on share capital.
9% for small taxpayers (2026 revenue under PLN 8.43M), 19% standard.
S24 or notary: which route should you choose?
Both routes create the same Polish Sp. z o.o. S24 is cheaper (PLN 250 court fee) and faster (usually 1–5 working days), but uses a fixed template and cash capital only. A notary costs about PLN 850–1,500 and takes 2–4 weeks, but allows bespoke articles, in-kind contributions and signing through a power of attorney.
| Feature | S24 (online)Fast. Simple. Digital. | NotarialFlexible. Tailored. Offline. |
|---|---|---|
| Government cost | PLN 250 court fee (≈ PLN 274–291 with PCC) | ≈ PLN 850–1,500 court fee PLN 500 + notary, extracts and PCC |
| Time to KRS entry | 1–5 working days (often 1 day) | 2–4 weeks |
| Articles of association | Fixed government template | Bespoke: share classes, tag/drag-along, vesting, transfer rules |
| Share capital | Cash only | Cash or in-kind (equipment, IP, shares) |
| Who signs | Every founder and board member, with a qualified e-signature or Polish Trusted Profile | A Polish notary, with you in person or an attorney under a notarised, apostilled POA |
| Later changes | Simple changes can be filed through S24, until the articles are first amended at a notary | Every change to the articles needs a notary |
| Best for | Single founder or simple team, standard business | Investors, corporate shareholders, holding and VC-ready structures |
Rule of thumb.
Choose S24 if you’re a single founder with a standard business, cash capital and a qualified e-signature. Choose notarial if you need share classes, a corporate shareholder, in-kind contributions or a holding structure.
No e-signature yet? The notarial route with a power of attorney lets you register without travelling to Poland.
Poland company formation packages.
Two Poland company formation routes, one Polish Sp. z o.o.: fast online S24 registration or a bespoke notarial structure. Prices are our service fee; the government court fee is PLN 250 (S24) or PLN 500 plus notary fees (notarial). See the full Poland company formation pricing breakdown.
Complete (S24)
For single founders with standard articles and cash share capital. Registered online, usually in 1–5 working days.
€1,490 + PLN 250 court fee
- Sp. z o.o. registration in KRS (S24)
- NIP & REGON numbers
- PKD activity code selection
- CRBR beneficial-owner filing
- Registered address (1 year)
- Bank account onboarding support
- VAT registration (VAT-R), if needed
- Accounting onboarding
Notarial / Group Premium
For investors, corporate shareholders, share classes, in-kind contributions and holding structures.
€2,490 starting price, + PLN 500 court & notary fees
- Everything in Complete, plus:
- Notarial deed & bespoke articles (share classes, tag/drag-along)
- Corporate shareholder handling (apostille & sworn translations)
- Tax-route consultation (9% CIT vs Estonian CIT)
- Priority processing
Free consultation
Not sure which route is right for you?
Book a free call with our Warsaw team. We’ll confirm the right route, share structure, bank and tax set-up for your business.
Compare every inclusionComplete vs Premium Click to expandClick to collapse
| Inclusion | Complete (S24) | Notarial / Group Premium |
|---|---|---|
| Price (our service fee) | €1,490 | from €2,490 |
| Government court fee | PLN 250 | PLN 500 + notary fees |
| Typical registration time | 1–5 working days | 2–4 weeks |
| Best for | Single founder, standard articles | Investors, corporate shareholders, holding structures |
| Sp. z o.o. formation (S24 / notarial) | Included | Included |
| KRS filing + NIP & REGON | Included | Included |
| PKD activity code selection | Included | Included |
| CRBR beneficial-owner filing (within 14 days) | Included | Included |
| E-signature set-up for board members | Included | Included |
| Registered address (1 year) | Included | Included |
| Bank account onboarding support | Included | Included |
| VAT registration (VAT-R) | Included | Included |
| Accounting onboarding | Included | Included |
| Bespoke / notarial articles | Not included | Included |
| Corporate shareholder handling | Not included | Included |
| Tax-route consultation | Not included | Included |
Poland company formation cost.
Poland company formation costs depend on your route. Registering a Polish Sp. z o.o. online via S24 costs about PLN 274–291 in government charges (PLN 250 court fee, ≈ PLN 24 PCC tax, PLN 17 if a power of attorney is used). The notarial route costs about PLN 850–1,500. The PLN 5,000 share capital is not a cost. See our full Poland company formation pricing breakdown for every fee. Fees as of .
Government fees: S24 vs notarial
Statutory fees paid to the court, notary and tax office (not our fee).
| Item | Details | Cost (PLN) |
|---|---|---|
| KRS court fee | S24 (online) | PLN 250 |
| KRS court fee | Notarial route (PRS portal) | PLN 500 |
| MSiG announcement | Abolished 29 Nov 2025 | PLN 0 |
| Notary fee (statutory maximum) | Notarial route, PLN 5,000 capital | PLN 160 + 23% VAT |
| Notarial extracts | PLN 6 net per page, 2–4 copies | ≈ PLN 100–150 |
| PCC tax (0.5% of capital) | PCC-3 within 14 days (S24) or paid via notary | ≈ PLN 22–24 |
| Stamp duty (if a POA is used) | Power of attorney | PLN 17 |
| Total (typical) | S24 (online) | PLN 274–291 |
| Total (typical) | Notarial | ≈ PLN 850–1,500 |
Our service fee by package
OnDemand International’s fee, on top of the government fees above.
Complete (S24)
All non-resident formation steps included. €1,490 + government fees PLN 274–291Notarial / Group Premium
For investors, corporate shareholders and bespoke structures. €2,490 + government & notary fees ≈ PLN 850–1,500Annual and monthly running costs
Typical costs of keeping a Polish Sp. z o.o. after registration.
| Registered address | ≈ €300 / year |
|---|---|
| Accounting (full books are mandatory) | PLN 500–1,500 / month |
| KRS changes (address, board, shares) | PLN 200–250 / change |
| Sole-shareholder ZUS (social security, avoidable with a 2nd shareholder) | ≈ PLN 1,927 / month + health |
| Corporate income tax | 9% or 19% of profit |
PLN 5,000
share capital.Not a fee. It stays in your company’s bank account and can be spent on the business. Only the 0.5% PCC tax (≈ PLN 24) is charged on it.
Need guidance?
Speak with our Poland formation team.
Get a free 30-minute consultation.
Timeline
How long does company registration in Poland take?
Registered in 1–5 days. Operational in 2–6 weeks.
An S24 company is usually entered in the National Court Register (KRS) within 1–5 working days; the notarial route takes 2–4 weeks. NIP and REGON are issued automatically. Allow a further 1–4 weeks for the bank account and VAT registration, so most foreign-owned companies are fully operational within 2–6 weeks. As of .
-
Articles & signing
Same day (S24) · notary: 1–2 weeks to book
Sign the articles of association online via S24 with a qualified e-signature, or before a notary in person or by power of attorney.
-
KRS registration
1–5 working days (S24) · notarial: 2–4 weeks
The registration court enters the company in the National Court Register (KRS). S24 applications are usually decided within one day.
-
NIP & REGON
Automatic on KRS entry
The tax number (NIP) and statistical number (REGON) are assigned automatically and appear on the KRS extract.
-
CRBR & PCC-3
Within 14 days of KRS entry
A board member personally reports the beneficial owners to the CRBR (no proxy allowed; fines up to PLN 1,000,000). S24 companies also file PCC-3 for the 0.5% tax.
-
Bank account & NIP-8
1–4 weeks NIP-8 due within 21 days
Banks run KYC on directors and owners; some ask for a video call or branch visit. The account is then reported to the tax office on form NIP-8.
-
VAT-R (if required)
1–4 weeks longer if the tax office verifies
Register as an active VAT payer. Foreign-owned companies often get extra checks, and KSeF e-invoicing is mandatory for all VAT payers since April 2026.
Need it faster? Shelf company
A ready-made, already registered Sp. z o.o. can be transferred to you in 3–5 days.
What can delay registration?
- Notary lead times (Warsaw 5–10 days, Kraków 3–7 days)
- A board member without a qualified e-signature
- PKD activity codes that trigger a licence check
- Missing apostilles or sworn translations
- A late CRBR filing, which can block bank onboarding
Requirements to register a company in Poland.
To register a Polish Sp. z o.o. you need a unique name, at least one shareholder and one board member of any nationality, PLN 5,000 share capital, a Polish registered address and PKD activity codes. Each board member also needs a qualified e-signature, and foreign documents need a sworn Polish translation.
can register
residency needed
Company requirements
What your Sp. z o.o. must have.- Unique company nameMust end with “spółka z ograniczoną odpowiedzialnością” or “sp. z o.o.”. We check it against the KRS register first.
- At least 1 shareholderAn individual or a company, any nationality. Corporate shareholders usually use the notarial route.
- At least 1 management-board memberMust be a natural person; no Polish residency needed. Non-EU members living in Poland more than 6 months a year need a Type B work permit.
- PLN 5,000 share capitalMinimum PLN 50 per share, paid in cash on S24. In-kind contributions need a notarial deed.Your company’s money · not a fee
- Polish registered office addressAny address in Poland, including a virtual office. It appears in the KRS; banks and the tax office may still check real business activity.
- PKD activity codesPoland’s official business-activity classification. Some codes need a licence or an entry in a regulated-activity register.
Documents you’ll provide
What we will ask each founder for.- Passport for every shareholder and board memberCorporate shareholders add a current, apostilled extract from their home company register.
- Qualified e-signature per board memberUsed to sign S24 filings, the CRBR report and annual accounts. A qualified e-signature from any EU provider works; a Polish Trusted Profile needs a PESEL.
- Board consent & address for serviceEach board member confirms their appointment and gives an address for court letters. It can be the company’s address and is not shown on the public KRS extract.
- Notarised, apostilled power of attorneyOnly if we sign for you on the notarial route. PLN 17 stamp duty.
- Source of funds & business descriptionFor bank KYC and VAT registration checks. Clear answers here are the fastest way to a bank account.
English or other foreign-language documents need a sworn Polish translation. Foreign public documents, such as a company register extract or a power of attorney, also need an apostille (or legalisation if your country is outside the Hague Convention). We arrange translations for you.
What must a new Polish company file after registration?
CRBR within 14 days, NIP-8 within 21 days, then monthly VAT and CIT and yearly accounts.
Compliance calendar for a Sp. z o.o. · Verified
| Obligation | DeadlineWhen it’s due | What it involvesWho files, and how |
|---|---|---|
| CRBR report | Within 14 days of KRS entry | A board member reports the beneficial owners and signs personally with an e-signature (no proxy). Fines up to PLN 1,000,000. |
| PCC-3 tax return (S24 route) | Within 14 days of signing the articles | 0.5% tax on share capital, about PLN 24. On the notarial route the notary collects it. |
| NIP-8 update | Within 21 days of KRS entry | Reports the company bank account, accounting location and other tax details. |
| ZUS registration | Within 7 days of the obligation arising | For employees, and for a sole shareholder, who pays personal ZUS contributions. |
| VAT-R & KSeF | Before the first VAT sale | Register as an active VAT payer and issue invoices through KSeF, mandatory for all VAT payers since 1 April 2026. |
| JPK_V7 VAT file | Monthly, by the 25th quarterly for some small taxpayers | Combined VAT return and transaction record, filed electronically. |
| CIT advances | Monthly or quarterly, by the 20th | At 9% or 19%. Companies on Estonian CIT pay only when profits are distributed. |
| Annual financial statements | Prepare by 31 Mar, approve by 30 Jun file within 15 days of approval | Signed electronically by every board member and filed online with the KRS. |
| CIT-8 annual return | By 31 March for a calendar tax year | Final corporate income tax return and settlement for the previous year. |
changed? Report to the KRS within 7 days and update the CRBR within 14 days.New board member, address, shareholders or articles.
What happens if you miss a deadline?
The most common and costly mistakes.
- A late or wrong CRBR report: fines up to PLN 1,000,000
- A missing CRBR filing can stop a bank opening your account
- Late ZUS contributions or declarations: fines up to PLN 5,000
- Unfiled annual accounts: court fines and, eventually, removal from the KRS
Poland company formation FAQs
-
Government charges for a Polish Sp. z o.o. registered online via S24 are about PLN 274–291: a PLN 250 court fee, about PLN 24 PCC tax, and PLN 17 stamp duty if a power of attorney is used. The notarial route costs about PLN 850–1,500. The PLN 5,000 share capital is not a fee; it stays in the company. OnDemand International’s service fee starts at €1,490 (S24) or €2,490 (notarial). Fees as of September 2026.
-
Yes. A foreigner of any nationality can own 100% of a Polish limited liability company (Sp. z o.o.). One shareholder and one management-board member are enough, and no Polish partner, resident director or Polish residency is required.
-
No. You can register online through the S24 system using a qualified electronic signature from any EU provider, or through a Polish notary using a notarised and apostilled power of attorney. Some banks may still ask for a video call or branch visit when opening the company account.
-
An S24 company is usually entered in the National Court Register (KRS) within 1–5 working days, often in one day. The notarial route takes 2–4 weeks. Including the bank account and VAT registration, most foreign-owned companies are fully operational within 2–6 weeks.
-
The minimum share capital is PLN 5,000, with a minimum of PLN 50 per share. On the S24 route it must be paid in cash; in-kind contributions such as equipment or IP require the notarial route. Only 0.5% PCC tax (about PLN 24) is charged on it.
-
Poland’s corporate income tax is 9% for small taxpayers (2026 revenue under PLN 8.43 million) and 19% as the standard rate. Companies that choose Estonian CIT pay tax only when profits are distributed.
-
A board member must file the CRBR beneficial-owner report within 14 days of KRS entry (fines up to PLN 1,000,000), and the company must file NIP-8 within 21 days. S24 companies also file PCC-3 within 14 days. After that come monthly JPK_V7 VAT files, CIT advances, annual financial statements and the CIT-8 return by 31 March.
Ready to Set Up Your
Company in Poland?
Get professional support with company registration, documentation and the next steps.