People born outside the Republic of Poland can also set up a business in Poland, but they may face additional requirements.

Can a foreigner set up a company in Poland?

People with citizenship of a European Union (EU) or European Economic Area (EEA) country can open their business in Poland without any major problems. Entrepreneurs also have the option of establishing a branch of their company without additional registration of this activity.

As a foreigner from outside the EU, can I register a company in Poland?

It is more difficult for people from outside the EU and EEA from the so-called Third countries that want to establish a business in Poland. They must then meet one of several conditions entitling them to set up a business, for example: have a permanent or temporary residence permit, have refugee status, or be the spouse of a person who has citizenship of an EU country. More detailed information is described in the Act on Freedom of Economic Activity in Art. 13 – Business activities of foreign persons.

How can a foreigner set up a business through CEIDG?

Establishing a business using the CEIDG form can be submitted in two ways: electronically and on paper. In order for a person from abroad to submit the CEIDG-1 form online, they must have a PESEL number, because the application is signed with a trusted signature, for which it is needed. Having a PESEL number also makes it easier for such a person to handle matters at the Tax Office, ZUS or even a bank. However, if a foreigner does not want to have a PESEL number, the only possible form of submitting the CEIDG-1 form is a paper version at the relevant Office or at the Śródmieście Commune Office of the capital city of Warsaw.

Settlement of annual income tax in Poland. Who does it apply to?

Additionally, in matters of annual income tax settlement, a foreign person must determine where he or she is a tax resident. This is determined based on which country the person has lived in for more than 180 days and/or has the center of life's interests (family, home, work). You cannot be tax resident in two countries at the same time.

When must a foreign company be entered in the National Court Register?

Another option is to run the company's headquarters abroad and only want to open a branch in Poland. In such a case, the foreign taxpayer is not obliged to register his/her business in Poland as a separate one, because the branch is dependent on the main foreign company. The branch may start carrying out business activities only after making an entry in the National Court Register

When is a foreign company obliged to register for VAT in Poland?

If an entrepreneur with a company outside Poland does not use the simplified OSS procedure, he will be obliged to register for VAT in Poland. Even if it is registered with OSS and has warehouses in Poland, it must register for VAT. VAT registration must be made before the first sales transaction, and in addition, such an entrepreneur must also be VAT-EU registered. Typically, after registration, the foreign entrepreneur settles VAT in Poland, while the net amount is included in the income in the country where the business is headquartered.

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