Sole Proprietorship Registration in Poland (JDG)

JDG in Poland – это индивидуальная предпринимательская деятельность для тех, кто ведёт бизнес самостоятельно: оказывает услуги, работает по B2B, занимается фрилансом, e-commerce или небольшой торговлей. Регистрация проходит через CEIDG, уставный капитал не требуется.

Before a foreigner opens a sole proprietorship it is important to verify whether their residence status gives them the right to register a JDG. We check the documents, help choose PKD codes and the tax regime, prepare CEIDG-1 and support the registration process. After registration, we can provide full accounting services.

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How sole proprietorship registration in Poland works

От проверки документов до регистрации в CEIDG – 6 шагов. Мы готовим заявление и все данные для подачи, от вас нужны документы и подпись.

01

We verify your eligibility for registration

We review your residence status and determine whether you can register a JDG in Poland as a foreigner and which documents are needed before filing CEIDG-1.

02

We help you obtain PESEL and Profil Zaufany

If you do not have them, we check the required access in advance so that the online filing process does not stop at the technical stage.

03

We select PKD codes

We choose the primary and additional codes for your actual activity: services, B2B, e-commerce, trade, IT, construction, transport or another business model.

04

We choose the tax regime

We compare ryczałt, skala podatkowa and podatek liniowy based on expected income, expenses, VAT and clients in Poland or the EU.

05

We handle ZUS and check VAT/VAT-UE

We explain which contributions apply after you start, when Ulga na start can be used, and whether VAT or VAT-UE registration is required.

06

We file CEIDG-1 and provide a post-registration plan

After filing, we explain the next steps: NIP, REGON, bank account, invoices, accounting, ZUS and the first payments.

Want to open a sole proprietorship in Poland?

Submit a request for a free consultation!

How much does it cost to open a sole proprietorship in Poland?

The CEIDG registration itself is free. Our support with JDG registration also costs 0 zł if you sign an accounting service agreement for at least 6 months. 

JDG Registration in Poland
Free
  • Full support
  • Consultation on choosing the tax regime
  • Selection of PKD codes
  • Consultation on obtaining PESEL and Profil Zaufany
  • Filing CEIDG-1
  • Consultation on next steps
  • Assistance with a fiscal cash register and payment terminal
  • Full support when starting the business
  • Consultation on further legalization in Poland
01
Sp. z o.o. online
700 zł
  • Full support
  • Consultation on choosing the tax regime
  • Selection of PKD codes
  • Filing all required declarations
  • Preparation of incorporation documents
  • Consultation on obtaining PESEL and Profil Zaufany
  • CRBR filing
  • Assistance with a fiscal cash register and payment terminal
  • Consultation on further legalization in Poland
02
Sp. z o.o. through a notary
950 zł
  • Full support
  • Consultation on choosing the tax regime
  • Selection of PKD codes
  • Filing all required declarations
  • Preparation of incorporation documents
  • Obtaining PESEL and Profil Zaufany
  • CRBR filing
  • Assistance with a fiscal cash register and payment terminal
  • Consultation on further legalization in Poland
03

Calculate accounting service cost

Who can open a sole proprietorship in Poland

Before registering a JDG, you need to verify a foreigner’s right to conduct business activity in Poland. The rules differ by residence status, so we start by checking the legal basis of stay.

JDG is not available to every foreigner. Citizens of the EU, EEA, the United States and Switzerland can conduct sole proprietorship activity in Poland under the same basic rules as Polish citizens. For citizens of other countries, eligibility depends on the specific residence status.

We check your document before starting the registration. If your residence basis does not allow JDG, we identify which business form is available in your situation.

JDG in Poland for Ukrainian citizens

Ukrainian citizens with a valid PESEL UKR can register and operate a JDG under the special rules for beneficiaries of temporary protection. If there is no UKR status, we check another residence basis — some residence titles also allow a sole proprietorship to be registered under the general rules.

We help prepare the registration, choose PKD codes and the tax regime, file CEIDG-1 and set up accounting after registration.

A JDG opened by a Ukrainian citizen before 5 March 2026 under the rules in force at that time may be continued while preserving acquired rights.

JDG registration in Poland through CEIDG

JDG registration is completed through the state register CEIDG. The application contains the entrepreneur’s details, start date, address, PKD codes and tax regime. For a foreigner, the right to conduct sole proprietorship activity in Poland is additionally verified before filing.

We prepare the CEIDG-1 application and verify all data before signing, so that after registration you do not have to correct errors that may affect taxes, ZUS or the future operation of the business.

What you need to open a sole proprietorship in Poland

For registration, you will need passport details, your residence basis, business start date, correspondence address, JDG business name, PKD codes, tax regime, your PESEL and PROFIL ZAUFANY.

Before registration, we also check whether your activity requires VAT, VAT-UE, a fiscal cash register, a licence or additional permits.

Taxes and ZUS after opening a JDG

For a JDG, the tax regime is chosen before starting the business. Skala podatkowa and podatek liniowy are calculated on income after expenses, while under ryczałt the tax depends on revenue and the rate applicable to the specific activity. That is why we compare the options based on your business model, not just the headline tax rate.

After registration, we check which insurance schemes and contributions apply to your situation. If the conditions are met, ulga na start allows you not to pay social contributions for the first 6 months, while the health insurance contribution (składka zdrowotna) still applies.

VAT is not required for every entrepreneur. VAT-UE is checked separately as well — it may be required for certain transactions with EU counterparties.

JDG or Sp. z o.o.: which one to choose in Poland

ParameterJDG / Sole ProprietorshipSp. z o.o.
StartFaster, registration through CEIDGLonger, through KRS (S24 or a notary)
Share capitalNot requiredMinimum 5,000 PLN
LiabilityThe entrepreneur is liable with personal assetsThe company is liable for its obligations; management board members may be liable in cases provided by law
AccountingKPiR or revenue records, usually cheaperFull accounting, usually more expensive
Taxesskala podatkowa, podatek liniowy or ryczałtCIT; additional tax may arise when profits are distributed
Suitable forFreelancing, B2B, services, small businessPartners, investments, employees, higher business risk

JDG is usually simpler and cheaper to maintain and works well for independent work, services, B2B, freelancing and small business. Sp. z o.o. is worth considering when there are several owners, investments, higher risks, or when it is important to separate company assets from personal assets.

For a foreigner, the choice starts with checking the residence basis: eligibility to register a JDG depends on the specific status.

Can you register a sole proprietorship in Poland online?

Yes. CEIDG-1 can be filed online if you have an accepted electronic signature method. We prepare the application, verify the data and support the filing, so you do not have to work through the form on your own.

From 1 November 2026 applications to start a sole proprietorship will be filed only electronically.

How to start JDG registration — 1 step

Submit a request on this page. We will contact you, collect the necessary information and start the JDG registration. You will receive a registered sole proprietorship and a clear action plan so you can start operating and manage your accounting without confusion.

Frequently Asked Questions

How much does it cost to open a JDG in Poland through SKILLDOCS?

JDG registration with us is free when you sign an accounting service agreement for at least 6 months. Before starting, we clarify the business model, PKD codes, tax regime, ZUS, VAT and expected ongoing costs.

Can a Ukrainian citizen open a JDG in Poland?

Yes, if the Ukrainian citizen has a suitable residence basis and the information required for business registration. Before filing CEIDG-1, we verify the documents, PESEL or PESEL UKR, or another residence title, and the right to conduct business in Poland.

How long does JDG registration take?

As a general estimate, 3–7 days. If all data and electronic access are ready, registration may be completed faster. 

Can a JDG be registered remotely?

Yes, if you have the required data and electronic access for online filing. If anything is missing, we explain what needs to be prepared before CEIDG-1 is submitted.

Which tax regime should I choose: ryczałt, skala podatkowa or podatek liniowy?

It depends on the type of activity, income, expenses, VAT, clients in Poland or the EU, and plans to hire employees. We review the situation before registration.

What costs arise after opening a JDG?

After registration, you should plan for ZUS, the health contribution (składka zdrowotna), PIT, possible VAT, accounting, and a fiscal cash register or payment terminal if required, as well as operating costs such as phone, equipment, advertising, car, rent and other business expenses.

Do I need an accountant after opening a JDG?

You are not required to hire an external accountant, but professional accounting can take over KPiR or revenue records, PIT, VAT, ZUS, KSeF and deadline control. This is especially useful for foreigners at the start, when tax, documentation and residence matters need to be coordinated.

Do I need to register for VAT immediately?

Not always. It depends on the activity, clients, turnover, EU transactions and sales model. If you plan B2B contracts, EU clients, import/export or VAT-based sales, it is better to check this before issuing the first invoices.

Can a foreigner open a JDG in Poland?

Yes, but the residence basis and the right to conduct business in Poland must be verified. The rules differ by status, so before filing the application it is best to check whether JDG registration in Poland is available to you

Do you provide accounting services after registration?

Yes. After opening a JDG, we can provide accounting services including KPiR, revenue records, PIT, VAT, ZUS, KSeF and ongoing support for the entrepreneur.

What is JDG and how does it relate to a sole proprietorship?

JDG (jednoosobowa działalność gospodarcza) is the official Polish form of sole proprietorship and is registered through CEIDG. Ukrainian clients often use the term FOP for the equivalent individual business concept.

What should a foreigner choose: JDG or Sp. z o.o.?

JDG works well for a simple start, B2B, services, freelancing and small business. Sp. z o.o. is worth considering when there are partners, investments, higher risks, employees, or when a foreigner’s residence status does not allow JDG.

Contact Information and Office Addresses

Contact us in any convenient way or visit one of our offices. We are always ready to answer your questions.

If you have any questions or suggestions, please contact us via the website form, messengers, or email. We will respond promptly.

Phone

+48 570 804 478

Email

contact@skilldocs.pl

Address

Wincentego Rzymowskiego 30, Lokal 323 02-697 Warszawa

By submitting the form, you accept the Privacy Policy and consent to being contacted.

If you have any questions or suggestions, please contact us via the website form, messengers, or email. We will respond promptly.

Phone

+48 537 097 502

Email

contact@skilldocs.pl

Address

Marszałka Józefa Piłsudskiego 74, 50-020 Wrocław

By submitting the form, you accept the Privacy Policy and consent to being contacted.

If you have any questions or suggestions, please contact us via the website form, messengers, or email. We will respond promptly.

Phone

+48 536 535 645

Email

contact@skilldocs.pl

Address

Ul. Szkolna 1/308, 61-832 Poznań

By submitting the form, you accept the Privacy Policy and consent to being contacted.