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Registration steps

The standard procedure for establishing corporate entities in Poland involves steps such as the establishment of a founding group, the creation of a founding document, and registration in the National Court Register. Depending on the type of company chosen, there are also obligations such as CEIDG entry (for self-employment), ZUS registration, and the acquisition of the NIP number or the necessity of opening a bank account in a Polish bank.

The founding document, articles of association, enacted by the company’s founders, is a complete set of rules adopted by the founders. Most often, it is written in a form of articles of association as a notary act of formation (limited liability companies, partnerships, joint-stock companies), or a written contract (civil partnership). Please note that the notary act is not obligatory when applying via the S24 website – https://ekrs.ms.gov.pl/s24. Online registration requires filling out the template of the articles of association, among other significant information.

When registering the most popular corporate vehicle, a Limited liability company, one should remember to attach the following documents (according to the recommendations of the government-run website):

  • Completed KRS-WA, KRS-WE, KRS-WH, KRS-WK, KRS-WL, and KRS-WM forms
  • Articles of association
  • A statement proving the contribution of capital
  • A document appointing members of the company’s governing bodies and the list of partners
  • Personal information about the members of the Management Board (surnames, addresses, identification numbers)
  • Personal data of the sole member (name, business name, address, the office of registration)
  • Fee payment receipt
  • A list containing the name and address for service or the business name and registered office of the members of the authorities or persons authorized to appoint the management board

Taxation

Tax administration in Poland consists of two main parts: local government administration bodies and local government units. The most important governmental taxes are corporate income tax (CIT), personal income tax (PIT), value-added tax (VAT), excise duty, civil law transactions tax, and property tax (for property and real estate owners). Local governments are responsible for the collection of lesser or territorially dependent taxes, such as property, transportation, agricultural, and forestry taxes.

Tax Authorities in Poland:

  • The Head of National Revenue Administration
  • The Director of the National Revenue Information System
  • The Minister of Finance

The Polish tax system distinguishes between direct and indirect tax liabilities. The former concerns the income or profits of a person or entity who is a subject of the tax liability, while the latter relates to goods and products.

Direct Taxes:

  • Corporate income tax (CIT)
  • Personal income tax (PIT)
  • Tax on civil law transactions
  • Property tax
  • Transportation tax
  • Inheritance and donations tax
  • Agricultural and forestry taxes
  • Tax on dogs
  • Indirect Taxes:
  • Tax on goods and services (VAT)
  • Excise duty
  • Game tax