Registering a business entity in Poland involves submission to the Krajowy Rejestr Sądowy (KRS) — the National Court Register — maintained by district courts (sądy rejonowe) with commercial divisions. As of 2021, the registration of most commercial companies is handled entirely through the electronic Portal Rejestrów Sądowych, accessible at prs.ms.gov.pl.
Which Entity Types Are Registered with KRS
The KRS covers all commercial companies including: spółka z ograniczoną odpowiedzialnością (sp. z o.o.), spółka akcyjna (S.A.), spółka komandytowa, spółka jawna, and prosta spółka akcyjna (P.S.A.). Sole traders (jednoosobowa działalność gospodarcza) register separately through CEIDG — the Central Business Activity Register — which is administered by the Ministry of Economic Development.
Documentation Required for sp. z o.o. Registration
The most commonly formed entity is the spółka z ograniczoną odpowiedzialnością. For KRS registration, the following documents are required:
- Articles of association (umowa spółki) — prepared as a notarial deed or via the S24 standardised template online
- List of founding shareholders with PESEL or passport number
- Statement confirming the management board members' consent to appointment
- Declaration that the registered address is available for use
- Document confirming the registered office address (e.g., lease agreement or ownership title)
- Proof of initial share capital contribution (statement from the management board)
The S24 Electronic Registration Path
Poland introduced the S24 system to enable faster online registration using a standardised articles of association template. This path avoids the notarial requirement for the founding agreement and significantly reduces costs. Registration via S24 typically completes within 1 business day after submission. However, the standardised template limits customisation — complex shareholder agreements or non-standard governance provisions require a notarial deed instead.
Under Article 157 §2 of the Commercial Companies Code (KSH), a spółka z ograniczoną odpowiedzialnością can be formed using the standard articles template available in the ICT system, signed with a qualified electronic signature, trusted profile (ePUAP), or personal signature.
KRS Court Fees
Registration fees are set by regulation and apply regardless of entity size:
| Procedure | Fee (PLN) |
|---|---|
| KRS registration (new entity) | 250 PLN |
| Publication in Monitor Sądowy i Gospodarczy | 100 PLN |
| Amendment to KRS entry | 250 PLN |
| KRS registration via S24 path | 250 PLN |
Post-Registration Obligations
After receiving a KRS number, the newly registered company must complete several additional steps before commencing commercial activity:
- NIP (Tax Identification Number) — automatically assigned by the tax authority upon KRS entry. Companies must still register with the Urząd Skarbowy for VAT purposes if applicable.
- REGON (Statistical Number) — assigned by GUS (Central Statistical Office) automatically after KRS registration.
- ZUS Registration — if employing staff, registration with the Social Insurance Institution (ZUS) must occur within 7 days of the first employment contract.
- Business Bank Account — companies are required to operate through a dedicated business bank account. Large cash transactions are subject to reporting obligations.
- Accounting records — sp. z o.o. entities are subject to full accounting obligations under the Polish Accounting Act (Ustawa o rachunkowości), regardless of turnover.
Timeline Overview
Under standard conditions, from document preparation to receiving the KRS number, the process takes:
- S24 path: 1–3 business days
- Full notarial deed path: 5–14 business days
- Paper submission (now rarely used): up to 7 days from court session
Minimum Share Capital
A spółka z ograniczoną odpowiedzialnością requires a minimum share capital of 5,000 PLN, divided into shares with a minimum nominal value of 50 PLN each. For a spółka akcyjna, the minimum is 100,000 PLN. Prosta spółka akcyjna (P.S.A.) was introduced in 2021 with a minimum capital requirement of 1 PLN, designed for startups and innovative ventures.
Foreign Nationals Registering a Company in Poland
Citizens of EU member states may register a company in Poland under the same conditions as Polish nationals. Citizens of non-EU countries may also form a spółka z o.o. or S.A. without restriction, but must obtain a residence permit or work permit if they intend to personally manage the company from Polish territory. More information is available from the Biznes.gov.pl portal maintained by the Ministry of Economic Development.