Establishing a Business Presence in Poland

Guide for Non-Resident Entrepreneurs

This guide aims to provide a detailed, step-by-step approach for non-resident entrepreneurs to establish a business presence and comply with requirements in Poland. It covers all necessary registrations, tax filings, and employer obligations, including timelines, required documentation, and relevant government fees.

Step-by-Step Approach for Establishing a Business

Company Registration

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Establish a Branch or Representative Office

  • Register the branch or representative office with the KRS 

  • Obtain a REGON number and NIP number for the branch/office 

Employer Obligations

  • Register as an employer with the Social Insurance Institution (Zakład Ubezpieczeń Społecznych or ZUS) 

  • Fulfill payroll and social security reporting requirements, such as ZUS ZUA and ZUS DRA forms

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Tax Compliance

  • Register for corporate income tax (CIT) and submit annual tax returns 

  • Comply with VAT reporting and payment obligations, including monthly or quarterly VAT returns 

  • Withhold and remit personal income tax (PIT) for employees 

Other Registrations

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Recommended Tools and Services

To simplify the market entry and ongoing compliance in Poland, consider utilizing services such as:

  • ForReg: A platform for accessing Polish government online services

  • House of Companies: A service provider offering comprehensive business setup and compliance support

  • National Court Register (KRS): https://ekrs.ms.gov.pl/web/wyszukiwarka-krs

  • Polish Tax Authorities: https://www.gov.pl/web/kas

  • Social Insurance Institution (ZUS): https://www.zus.pl/

  • Central Register of Beneficial Owners (CRBR): https://crbr.podatki.gov.pl/

By following this guide and leveraging the recommended tools and services, non-resident entrepreneurs can navigate the process more efficiently and ensure compliance with Polish regulations

Key Requirements for Establishing a
Business Presence in Poland

Establishing and managing a business in Poland involves several key steps to ensure compliance with local regulations and efficient operation. Here is a detailed guide to help you navigate the process:

1. Obtain Necessary Authentication Methods

  • Polish eID and Trusted Profile: Secure authentication methods such as the Polish eID or Trusted Profile to access government online services. These methods ensure secure and efficient communication with government agencies and are essential for various administrative processes.

2. Register the Parent Company

National Court Register (Krajowy Rejestr Sądowy): Register the parent company with the National Court Register at KRS Website. This involves submitting the required forms and paying the applicable registration fee. The registration process typically takes 2-4 weeks and requires documentation such as identification, proof of address, and details about business activities.

3. Register the Branch Office

  • Local Municipality Office (Urząd Miasta): Register the branch office establishment unit(s) through the local municipality office. Complete any specific forms and pay the necessary fees. This process ensures that the branch is legally recognized and can operate in Poland. Obtaining a unique company registration number for the branch office is part of this step.

4. Register for Polish VAT (VAT)

  • Krajowa Administracja Skarbowa: Register for Polish VAT with the tax authority at KAS Website. Provide necessary documentation, such as business registration details and a description of business activities. The process usually takes 2-4 weeks, and there are no additional fees for VAT registration. The Krajowa Administracja Skarbowa provides detailed guides on their website to explain the VAT registration process and requirements.

5. Register as an Employer

  • Polish Social Insurance Institution (Zakład Ubezpieczeń Społecznych, ZUS): Register as an employer with ZUS. Submit the appropriate forms and comply with employment regulations. This process typically takes 2-4 weeks and requires documentation such as business registration details, identification, and employee information.

6. Manage Employee-Related Declarations

  • Employee Declarations: Fulfill employer obligations by managing employee-related declarations. This includes filing the Deklaracja rozliczeniowa (monthly social security contributions) and Zeznanie roczne (annual income tax return). Accurate and timely submissions are crucial for compliance. The Polish Social Insurance Institution offers guidance materials that explain the requirements and process for filing these employer-related returns.

By following these key requirements, non-resident entrepreneurs can successfully establish a business presence in Poland. House of Companies simplifies this process, providing comprehensive services to ensure smooth market entry and ongoing compliance.

Procedures and Timelines for Establishing a
Business in Poland

Obtain necessary authentication method (1-2 weeks)
Acquire a Polish eID or other accepted digital authentication to access government online services
Register parent company in the National Court Register (Krajowy Rejestr Sądowy) (2-4 weeks)
Submit required forms and pay the applicable registration fee.
Obtain a unique company registration number.
Register branch office establishment unit(s) with the local municipality office (Urząd Miasta) (2-4 weeks).
Submit specific forms and pay any applicable fees.
Obtain a Polish VAT Number (VAT) (2-4 weeks)
Register for VAT with the Krajowa Administracja Skarbowa (National Revenue Administration).
The Krajowa Administracja Skarbowa provides detailed guides on their website (in Polish) explaining the VAT registration process and requirements.
Register as an employer with the Polish Social Insurance Institution.
File initial Deklaracja rozliczeniowa (monthly social security contributions) and Zeznanie roczne (annual income tax return).
The Polish Social Insurance Institution offers guidance materials on the requirements and process for these employer-related returns.
Corporate Tax (Podatek dochodowy od osób prawnych): The Krajowa Administracja Skarbowa provides comprehensive guides on the filing process.
VAT (VAT) Returns: The Krajowa Administracja Skarbowa website includes detailed instructions for submitting periodic VAT returns.
Employer-related Returns (Deklaracja rozliczeniowa and Zeznanie roczne): The Polish Social Insurance Institution offers guidance on the requirements and deadlines.

By following these procedures and timelines, you can establish a branch office presence in Poland while ensuring compliance with local regulations. Remember to consult with local experts for personalized advice and assistance throughout the process.

Relevant Government Agencies and Websites for Establishing a Business in Poland

National Court Register (Krajowy Rejestr Sądowy)

  • Website: https://ekrs.ms.gov.pl/
  • The National Court Register (KRS) is the official body responsible for the registration and management of business entities in Poland. It handles the incorporation of companies, including the submission of required forms and payment of registration fees. The KRS ensures that all businesses operating in Poland are legally recognized and compliant with local regulations. Entrepreneurs can access various services online, including company searches, document submissions, and updates to business information. The KRS also provides detailed guidance on the documentation required for different types of business structures, making the registration process straightforward and transparent.

National Revenue Administration (Krajowa Administracja Skarbowa)

  • Website: https://www.gov.pl/web/kas
  • The National Revenue Administration (KAS) is the Polish tax authority responsible for the administration and collection of taxes, including corporate income tax and VAT (Value Added Tax). The KAS provides comprehensive resources and guides on their website to help businesses understand and comply with tax obligations. Entrepreneurs can register for VAT, file tax returns, and access various tax-related services through the KAS's online portal. The website offers information in Polish, ensuring accessibility for local businesses. The KAS also provides detailed instructions for submitting periodic VAT returns and other tax filings, helping businesses stay compliant with Polish tax regulations.

Polish Social Insurance Institution (Zakład Ubezpieczeń Społecznych, ZUS)

  • Website: https://www.zus.pl/
  • The Polish Social Insurance Institution (ZUS) is responsible for managing social insurance services and labor market policies in Poland. Employers must register with ZUS to fulfill their employment obligations, including the submission of monthly social security contributions (Deklaracja rozliczeniowa) and annual income tax returns (Zeznanie roczne). ZUS offers a range of online services to assist employers with their responsibilities, including guidance materials that explain the requirements and process for filing employer-related returns. The agency also provides support for recruitment, training, and workforce development, helping businesses find and retain qualified employees. By leveraging the resources provided by ZUS, employers can ensure compliance with Polish employment regulations and effectively manage their workforce.

By utilizing the resources and services provided by these key government agencies, non-resident entrepreneurs can efficiently establish and manage their business presence in Poland. House of Companies simplifies this process, offering comprehensive support to ensure smooth market entry and ongoing compliance.

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