Registering a sole proprietorship

Before submitting the application, you need to make several key decisions:

Business name

Must include your full name in the nominative case. You can add descriptive elements, e.g. «Jan Kowalski IT Services».

PKD codes

Choose one main code (primary type of activity) and any number of additional codes. You can find PKD codes in the search tool on Biznes.gov.pl or stat.gov.pl.

Business address

You must have a legal title to every address listed in the application (ownership, lease, or loan for use). Your home address is acceptable.

Start date

You can enter a future date — you do not have to begin operating on the day you submit the application.

You can choose a taxation form at registration or by the 20th day of the month after receiving your first income. If you do not choose, the progressive tax scale applies.

Progressive tax scale (default)

• 12% up to PLN 120,000 of annual income, 32% above
• Tax-free allowance: PLN 30,000
• Option to file jointly with a spouse and claim child relief

Flat-rate income tax

• Fixed rate of 19% regardless of income amount
• No tax-free allowance, joint filing, or child relief
• Beneficial when income exceeds approx. PLN 120,000 per year

Lump-sum tax on recorded revenues

• Tax is levied on revenue (you cannot deduct costs)
• Rates from 2% to 17% depending on type of activity
• Most common: 8.5% (services), 12% (IT), 15% (advertising, intermediation)
• Limit: EUR 2 million of annual revenue

The tax card is closed to new entrepreneurs since 2022.

As a new entrepreneur you have several options to lower your initial social security costs:

Start-up relief (first 6 months)

• Exemption from social contributions — you pay only the health insurance contribution (min. PLN 432.54/month in 2026)
• Condition: starting a business for the first time, or restarting after a break of 60+ months
• Registration: ZUS ZZA form with code 05 40

Preferential contributions (24 months)

• After the start-up relief, or immediately (if you waive the relief)
• Reduced base: 30% of the minimum wage
• Social contributions: approx. PLN 456/month + health insurance
• Registration: ZUS ZUA form with code 05 70

Full ZUS contributions

• After 24 months of preferential contributions
• Base: 60% of projected average remuneration
• Social contributions: approx. PLN 1,927/month + health insurance

The health insurance contribution is mandatory regardless of the path. Its amount depends on the taxation form and income (minimum PLN 432.54/month in 2026).

You submit the CEIDG registration application through the Biznes.gov.pl portal.

How to apply?

1. Go to Biznes.gov.pl and log in via Login.gov.pl
2. Complete the CEIDG-1 application wizard — the system guides you step by step
3. Sign the application with your Trusted Profile, qualified signature, or e-ID card
4. Submit — your entry will appear by the next business day at the latest

Login methods

• Trusted Profile (free)
• e-ID card with active electronic layer
• Qualified electronic signature
• Online banking (PKO BP, Pekao, mBank, ING, Santander, Millennium and others)

The wizard automatically generates registrations with ZUS, the Central Statistical Office (GUS), and the tax office. During registration you can also submit a VAT-R form and set up an e-Delivery address (mandatory for new businesses since 2025).

You can submit the CEIDG registration application at any municipal or city office in Poland.

Three ways to prepare the application

1. Online wizard + code — complete the wizard on Biznes.gov.pl, receive a code by e-mail, go to any office within 7 days with the code and a valid ID
2. At the office — a clerk fills in the electronic form based on your details
3. Printed form — download the template from Biznes.gov.pl, print, complete, and sign at the office

Your entry will appear by the next business day at the latest after the application is submitted.

You can also send the application by post as a registered letter, but your signature must be notarially certified.

You have 7 days from the date your business starts to register for social insurance.

How to register?

• During CEIDG registration — by ticking the relevant boxes in the CEIDG-1 form (most convenient)
• Via PUE ZUS (Electronic Services Platform) — online
• At a ZUS branch — in person

Which form?

If you wish to add family members (e.g. a non-working spouse) to health insurance, also submit form ZUS ZCZNA.

A bank account is needed to:

• pay ZUS contributions and taxes
• issue and receive invoices
• appear on the VAT payer white list (mandatory verification of contractors)

You can use a personal account — it does not have to be a dedicated business account. It must be a sole account (not a joint account).

Report the account number in CEIDG — you can do this during registration or later by updating your entry.

VAT registration is voluntary if your annual sales do not exceed PLN 240,000 (limit from 2026) and you do not sell goods/services subject to mandatory VAT.

When is VAT mandatory?

Regardless of turnover, if you sell, among others:

• Precious metals, jewellery
• Excise goods
• New means of transport
• Legal or advisory services
• Electronics and household appliances (online sales)

How to register?

• Submit the VAT-R form to the competent tax office
• You can do this together with the CEIDG-1 application
• The form must be submitted the day before the first VAT-taxable sale

VAT registration is free of charge.