How to open a sole proprietorship in Poland?

HOW TO OPEN A SOLE PROPRIETORSHIP IN POLAND

Do you want to work for yourself in Poland? A sole proprietorship (Jednoosobowa Działalność Gospodarcza – JDG) is a simple and legal way to run a business, earn money, and pay taxes.

WHO CAN OPEN A SOLE PROPRIETORSHIP IN POLAND?

Foreigners can register if they have one of the following statuses:
🔹 Permanent residence card or EU long-term resident card
🔹 Temporary residence permit (e.g. marriage with a Pole, full-time studies, running a business, etc.)
🔹 Ukrainian citizens with PESEL UKR
🔹 Pole’s Card (Karta Polaka)

HOW TO REGISTER A SOLE PROPRIETORSHIP?

💡 Registration goes through CEIDG (Central Register and Information on Economic Activity). It’s free and can be done:

• In person — at the municipality office (with documents and CEIDG-1 form)

• Online — via biznes.gov.pl (requires electronic signature or ePUAP profile)

WHAT’S NEXT?

✔️ Entry into the register — usually within 1–2 days
✔️ Automatic assignment of NIP (tax) and REGON (statistical) numbers
✔️ Within 7 days — registration with ZUS (pension & health insurance)
✔️ If necessary — register as a VAT payer in the tax office

WHICH TAX TO CHOOSE?

📌 General taxation (17% or 32% of income)
📌 Flat tax (19% of income)
📌 Lump-sum tax (for specific professions)
📌 Tax card (karta podatkowa, not for everyone)