Open a Company or Subsidiary in Poland for Foreign Investors
A Polish limited liability company, or sp. z o.o., is the standard vehicle for foreign investors doing business in Poland. We provide end to end company formation support, from structure design to a fully operational, banked company.
Our service covers KRS registration, CRBR and NIP 8 filings, VAT registration, ZUS setup, bank account coordination, accounting onboarding and ongoing compliance.
Foreign groups setting up a Polish subsidiary follow the same process: KRS registration, VAT setup, bank account and accounting for the Polish subsidiary from day one.
Typical cost
For serious foreign investors planning a real operational company in Poland.
A small operational sp. z o.o. usually requires ongoing compliance budget from 15,000 to 20,000 PLN net per year, excluding payroll and non standard advisory work.
Pricing for opening and operating a Polish sp. z o.o.
All prices below are in PLN, net of VAT. Fixed fees apply to standard cases based on complete and accurate information. Non standard legal, tax, banking or authority work is confirmed before billing.
Standard S24 incorporation
Fixed fee for a standard S24 company formation case.
- Initial consultation and structure design
- Standard articles of association via S24
- PESEL and Trusted Profile coordination
- Electronic KRS registration
- CRBR filing
- NIP 8 and basic tax registrations
Tailored international setup
For custom articles, notarial deed incorporation or complex foreign shareholding structures.
- Custom articles of association
- Notarial deed coordination
- Foreign document coordination
- Complex ownership structures
- Coordination with Gostyński i Wspólnicy
Bank and accounting setup
For companies that need to become operational after registration.
- Bank KYC pack preparation
- Bank visit coordination
- White List and split payment setup
- Accounting system setup
- KSeF registration and Saldeo access
Opening a company is not enough. A Polish sp. z o.o. requires full accounting, tax filings and annual reporting. For a small operational company, ongoing compliance usually starts from 15,000 to 20,000 PLN net per year. This page is intended for investors ready for that level of compliance.
Ongoing compliance after incorporation
We do not only register companies. We operate them after registration.
Accounting onboarding
Accounting system setup, basic powers of attorney, electronic communication setup with tax authorities, KSeF registration and Saldeo access.
Monthly accounting
For a micro or starter operational company with up to 15 source documents. JPK V7 is billed separately at 150 PLN per month.
Annual compliance
Annual compliance includes ongoing accounting, tax reporting and year end obligations. Payroll and non standard advisory work are priced separately.
A sp. z o.o. is appropriate for serious and scalable business operations, not for passive or one off arrangements with no real Polish activity.
Typical results we aim for
Bank ready company
Documents, ownership structure, board setup and business description prepared in a way that reduces avoidable bank questions.
Tax and VAT alignment
VAT registration, NIP 8, ZUS and accounting setup are treated as one post registration process, not as separate tasks.
Operational setup
The goal is not only to register the company. The goal is to make it ready to invoice, receive payments and operate in Poland.
Case studies
Netherlands investor, operational sp. z o.o. ready to invoice
A Dutch owner wanted a Polish company that a bank would accept and that could start invoicing quickly. We first aligned ownership, board setup, representation rules, PKD codes and the funding route so the documents and the bank narrative matched.
The director came to Poland for two days. During that visit we helped obtain PESEL and a Trusted Profile, registered the company in S24, filed CRBR and prepared the post registration forms. We then went to the bank with a complete KYC pack and opened the account so capital could be paid in and the company could operate.
Result: within one week the company was operational, banked and ready to issue invoices.
US owned IT services, clean structure and smooth banking
A US owner wanted a Polish sp. z o.o. for EU clients and needed a setup that would not raise avoidable bank questions. We started with a clear ownership and governance structure, PKD selection and a financing plan that matched the expected payment corridors.
We prepared the full document pack remotely, then coordinated the on site steps for signatures and bank onboarding. The bank received a consistent narrative and complete KYC file, which reduced follow up questions.
Result: a bank ready company with clean documentation and monthly compliance launched from month one.
Step by step business incorporation process in Poland
The step column shows the legal sequence. The day column shows when physical presence in Poland is usually required.
| Step | Day | Presence | What happens |
|---|---|---|---|
| 1 | Remote | Remote | Tax optimised ownership structure, board and representation rules, financing method, PKD codes, preparation of articles and shareholder resolutions, full document pack ready before arrival. |
| Day 1 in Poland | |||
| 2 | Day 1 | In person | PESEL and Trusted Profile obtained within hours, with immediate S24 filing the same day. |
| Day 2 in Poland, usually after KRS entry | |||
| 3 | Day 2 | In person | CRBR filing and NIP 8 submission immediately after KRS entry. |
| 4 | Day 2 | In person | Bank meeting with complete KYC pack and corporate account opening. |
| 5 | Remote | Remote | VAT registration and ZUS setup where required. |
| 6 | Remote | Remote | Accounting setup, VAT reporting, payroll and ongoing compliance. |
| Get the free handbook with our full offer | |||
Post registration compliance: accounting, tax and payroll in Poland
We do not only register companies. We operate them.
Accounting and financial statements
Every sp. z o.o. must keep full accounting books under Polish rules and prepare annual financial statements for KRS. We provide ongoing accounting for Polish subsidiaries, including ledger maintenance, bank and tax reconciliation and preparation of the year-end filing package.
VAT compliance and JPK V7
If VAT registered, your company files JPK V7 returns. We review invoices, prepare the files and submit them on time, including handling VAT refunds where applicable.
Payroll, ZUS and PIT
When you employ staff, we prepare payroll calculations, ZUS declarations and PIT forms. We also advise on onboarding sequences so contracts, payslips and contributions are aligned from the first month.
CIT advances and annual CIT 8
Corporate income tax obligations include monthly or quarterly advances and an annual CIT 8 return. We track thresholds, book accruals and submit the return with supporting schedules.
Corporate changes and registry updates
Changes to directors, shareholders, address or PKD must be documented and filed with KRS, and often mirrored in CRBR and NIP 8. We coordinate these filings so public data matches how the company actually operates.
Legal and tax coordination under one roof
Company formation for foreign investors often creates legal, tax and banking issues at the same time. Ownership structure, representation rules, articles of association, board resolutions, powers of attorney, KRS filings, CRBR and bank KYC must be consistent.
Legal coordination with Gostyński i Wspólnicy
Where legal support is needed, the matter is coordinated with Gostyński i Wspólnicy, a Polish law firm working with international clients from the same building as Sarego Finance.
- Company articles and corporate resolutions
- KRS filings and registry changes
- Board representation and signing authority
- Powers of attorney and corporate documents
- Employment and commercial legal issues where relevant
Tax supervision by a licensed Polish tax advisor
Tax related aspects are supervised by Jerzy Gaweł, licensed Polish tax advisor. This is relevant where incorporation is connected with VAT registration, CIT, payroll, permanent establishment risk or cross border ownership structures.
- VAT registration and monthly VAT compliance
- CIT setup and tax registration issues
- Payroll tax and ZUS coordination
- Permanent establishment risk where relevant
- Alignment of tax setup with the actual business model
A company formation problem is often not only a registration problem. In foreign investor cases it may also be a corporate, banking, AML, VAT, CIT or employment issue. We coordinate these areas instead of treating them separately.
Legal and practical facts of Polish limited liability companies
100% foreign ownership allowed
Foreign individuals and foreign companies may hold 100% of the shares. There is no requirement to appoint a Polish shareholder.
No Polish resident director required
Management board members may be non residents. What matters is proper representation and compliance, not Polish residency.
Minimum share capital: 5,000 PLN
The statutory minimum is 5,000 PLN. In practice, 30,000 to 50,000 PLN is often recommended for bank credibility and initial operations.
Full accounting required
Every sp. z o.o. must keep full accounting books and file annual financial statements with the court register.
VAT depends on business model
VAT registration is not automatic. It depends on transaction structure, turnover expectations and counterparties.
CRBR and NIP 8 are mandatory
After KRS, the company must file CRBR and submit NIP 8. We treat this as a standard post registration package, not an optional add on.
Who this service is for
- Foreign founders relocating to Poland
- EU and non EU companies opening a Polish subsidiary
- Operational businesses that need real banking and VAT registration
- Investors who want structured compliance, not mailbox setups
What can slow down incorporation in Poland
- Delay in court registration of the company in the KRS register.
- Bank KYC review and additional questions from the bank.
- Non standard articles of association requiring a notarial deed.
- Cash intensive or regulated business models.
- Weak explanation of the planned business activity in Poland.
- Incomplete foreign corporate documents or ownership structure documents.
Practical setup tips to save time for foreign directors
Travel planning
Build in a short visit for the bank meeting, ideally timed with capital payment and account activation. Bringing the director who will sign day to day instructions usually speeds up onboarding.
Documents from foreign shareholders
Corporate shareholders should prepare recent register extracts, articles and board resolutions authorising the Polish subsidiary. Some jurisdictions also require apostille. Individuals should have a passport and proof of address ready.
Aligning your story with the bank
Banks often ask for a concise overview of planned activity, expected partners and payment corridors. We help you prepare a clean narrative that matches your PKD codes and early invoices.
Why choose Sarego Finance for your Polish subsidiary?
Built for foreign owned Polish entities
Our processes, templates and checklists are designed for cross border cases with multi language documentation and bank KYC expectations. We focus on operational companies in Poland rather than passive mailbox structures.
Legal, tax and accounting in one coordinated stream
We coordinate accounting, tax, payroll and legal matters in one process. Legal matters are handled with Gostyński i Wspólnicy, while tax related work is supervised by Jerzy Gaweł, licensed Polish tax advisor.
Digital, transparent and timely communication
We use secure e signatures and portals, share clear timelines and confirm each filing in plain English. You know what has been submitted and what comes next.
Frequently asked questions about doing business in Poland
How much does it cost to open a company in Poland?
Standard S24 incorporation costs 6,000 PLN net. A tailored international setup with notarial deed starts from 9,500 PLN net. Bank account opening assistance is 2,900 PLN net and accounting onboarding for a newly established company is 2,000 PLN net.
What is the realistic annual compliance budget?
For a small operational sp. z o.o., ongoing compliance usually starts from 15,000 to 20,000 PLN net per year. This includes regular accounting and annual obligations, but payroll and non standard advisory work are priced separately.
Do I need to travel to Poland?
The company can be registered online, but most banks require a brief in person visit by at least one director for identity checks and AML/KYC procedures.
How much share capital is recommended?
Polish law allows a minimum share capital of 5,000 PLN, but in practice 30,000 to 50,000 PLN is often recommended for bank credibility and initial operations.
Can I be the only shareholder and director?
Yes, a one person sp. z o.o. is common and fully permissible. We ensure representation rules, articles and filings reflect this structure.
What is the CRBR and when must it be filed?
The Central Register of Beneficial Owners is a public database where companies disclose their ultimate beneficial owners. Filing is mandatory shortly after KRS registration.
What is the NIP 8 filing?
NIP 8 is a supplementary tax form reporting practical details such as bank accounts, where your accounting is kept and contact information.
Is VAT registration mandatory?
Not by default. It depends on your transactions and counterparties. We evaluate your model and register you for VAT where needed or beneficial.
What happens after incorporation?
You must maintain full books, handle VAT returns if registered, manage payroll with ZUS and PIT if you employ, pay CIT advances and submit the annual CIT 8 and financial statements.
Get the free handbook
We have prepared a practical guide: Polish LLC, sp. z o.o., Practical Handbook for Foreign Entrepreneurs. The handbook explains how the incorporation process works, including timelines, documents, banking, VAT, common delays and post registration obligations.
By requesting it, you will receive practical guidance and a clear overview of our incorporation service package for foreign owned entities operating in Poland.
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