Poland remains the leading European hub for Ukrainian businesses. As of 2026, more than 50,000 companies with Ukrainian capital are registered in the country, while Ukrainian entrepreneurs account for almost 10% of all new sole proprietorships established in Poland.
However, 2026 has brought significant regulatory changes. The expiry of certain provisions of the Special Act, the introduction of the mandatory National e-Invoicing System (KSeF), the reform of the National Labour Inspectorate’s (PIP) approach to B2B contracts, and stricter bank compliance requirements mean that Ukrainian entrepreneurs must choose their legal structure more carefully.
This guide answers five of the most common questions: how a sole proprietorship (JDG) differs from a limited liability company (Sp. z o.o.), which Ukrainian nationals remain eligible for simplified registration following the 2026 changes, which taxes and ZUS contributions apply, and how to register a business without legal or banking complications.
Question 1. Which Ukrainian nationals can start a business in Poland in 2026?
Under Poland’s general legislation (the Act on the Rules Governing the Participation of Foreign Entrepreneurs), nationals of countries outside the EU/EEA have limited options. As a rule, they may establish legal entities such as a limited liability company (Spółka z o.o.) or a joint-stock company, among others.
However, Ukrainian nationals may rely on specific legal grounds that also allow them to register as sole proprietors (JDG — the Polish equivalent of a Ukrainian individual entrepreneur):
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- Temporary protection status (PESEL UKR). This is a separate legal basis that allows Ukrainian nationals to register a JDG on the same terms as Polish citizens.
- A permanent residence permit or an EU long-term resident permit.
- A Pole’s Card (Karta Polaka).
- A residence permit granted on the basis of marriage to a Polish citizen or family reunification.
⚠️ Important change in 2026: If you are staying in Poland under an ordinary temporary residence permit — for example, one issued on the basis of employment — and you do not hold UKR status or meet any of the conditions listed above, you cannot register a sole proprietorship (JDG). In this case, the lawful options for operating your own business are to establish a limited liability company (Sp. z o.o.) or work through a business incubator.
Question 2. Which is more advantageous: a sole proprietorship (JDG) or a limited liability company (Sp. z o.o.)?
The right choice depends on the scale of the business, its level of financial risk, and whether it has one or more owners.
Comparison table: JDG vs Sp. z o.o. in 2026
| Параметр | ФОП у Польщі (JDG) | ТОВ у Польщі (Sp. z o.o.) |
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| Відповідальність | Повна — усім власним особистим майном. | Компанія відповідає за зобов’язаннями всім своїм майном. Засновники, як правило, не відповідають особистим майном. Члени правління можуть нести особисту відповідальність у передбачених законом випадках. Статутний капітал від 5 000 PLN. |
| Склад засновників | Тільки 1 фізична особа. | Від 1 та більше осіб (фізичних або юридичних). Рекомендуємо щонайменше 2 засновників, щоб уникнути щомісячної сплати ZUS у розмірі близько 3 000 PLN. |
| Бухгалтерія | Спрощена (KPiR або Ryczałt). Доступна ціна обслуговування. | Повна бухгалтерія (pełna księgowość). Вищі витрати на супровід. |
| Виведення прибутку | Кошти на рахунку є особистими коштами підприємця. | Виведення через дивіденди, зарплату або послуги засновника. |
| Податок на прибуток | PIT: 12%/32% (Skala), 19% (Liniowy) або 2–17% (Ryczałt). | CIT: 9% для малих підприємств (оборот до 2 млн €) або 19%. |
| Довіра B2B-партнерів | Середня (підходить для фрілансу та сервісів). | Висока (необхідна для логістики, торгівлі, B2B та залучення інвестицій). |
🔗 If you are considering a limited liability company, we recommend this detailed guide: What to Check Before Setting Up an Sp. z o.o. in Poland: Details You May Not Be Told Upfront
Question 3. Tax burden, KSeF, and ZUS contributions in 2026: how much does it cost to run a business?
1. Taxes and contributions for sole proprietors (JDG)
When registering a JDG, the entrepreneur chooses one of the available taxation methods:
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- Ryczałt: the most popular option for IT and many service businesses, typically with rates of 8.5–12%. Tax is calculated on total revenue, without deducting business expenses.
- Skala podatkowa (progressive tax scale): 12% on annual taxable income up to PLN 120,000 and 32% on the excess. A tax-free allowance of PLN 30,000 applies.
- Podatek liniowy (flat tax): a fixed rate of 19% on taxable income.
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ZUS contributions for new sole proprietors in 2026:
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- Ulga na start: for the first six months, the entrepreneur is exempt from social security contributions and pays only the health insurance contribution (Składka zdrowotna).
- Preferencyjny ZUS: reduced social security contributions apply for the following 24 months. In 2026, the amount is PLN 456.18 per month plus the health insurance contribution.
- Full ZUS: once the relief period ends, the standard social security contribution is PLN 1,773.96 per month. The health insurance contribution is calculated separately and depends on the chosen taxation method.
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2. Taxes and contributions for limited liability companies (Sp. z o.o.)
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- CIT (corporate income tax): the 9% rate applies to companies with annual turnover of up to EUR 2 million. The standard rate is 19%.
- Dividends: a further 19% PIT is generally withheld when dividends are paid to shareholders. This may result in economic double taxation unless lawful structuring options apply.
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💡 Critical ZUS consideration for an Sp. z o.o.: If the company has a single shareholder who owns 100% of the shares, the Polish social security authorities treat that person as self-employed and require them to pay full monthly ZUS contributions as an individual — more than PLN 2,800 per month including the health insurance contribution. To avoid this obligation, companies are often established with two or more shareholders, for example with a 90/10 or 80/20 ownership split.
⚡ 2026 regulatory update — mandatory KSeF. In 2026, Poland’s National e-Invoicing System (KSeF) became fully operational. All B2B invoices must be issued and registered in a single government electronic system in real time. Traditional paper invoices and ordinary PDF-based invoicing are no longer accepted. Accounting support with KSeF integration is therefore essential from the first day of operations.
🔗 If your company needs to register for VAT to trade within the EU, read our guide: How to Register for VAT in Poland: A Guide for Foreign Entrepreneurs
Question 4. How to register a business in Poland: a step-by-step process
The registration process can be completed entirely online or through a notary.
Step 1. Obtain a PESEL number and Profil Zaufany
A PESEL number — the Polish personal identification number — is required for identification in public registers. It can be used to set up Profil Zaufany (Trusted Profile), a free electronic identification and signing tool for communicating with Polish public authorities.
Step 2. Select business activity codes (PKD) and a registered address
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- PKD (Polska Klasyfikacja Działalności): the Polish Classification of Business Activities. You must select one primary code and may add several secondary codes.
- Registered address: either leased physical office space or a virtual office (Wirtualne biuro).
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🚨 Risk No. 1 — VAT inspections and blacklisted virtual offices. When an application for VAT registration (VAT-R) is filed, the tax office (Urząd Skarbowy) will often conduct an on-site inspection of the registered address. If the company is registered at a low-cost mass-registration virtual office with no signage, dedicated mailbox, or reliable receipt of correspondence, the tax office may refuse VAT registration and flag the company as high-risk.
Step 3. Submit the application through a government portal
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- For a sole proprietorship (JDG): registration is free of charge through the CEIDG portal using Profil Zaufany.
- For a limited liability company (Sp. z o.o.): online registration is available through the Ministry of Justice’s S24 system. The court fee is PLN 250, publication in MSiG costs PLN 100, and PCC tax is charged at 0.5% of the share capital. Alternatively, the articles of association may be executed before a notary, which is necessary for complex shareholders’ agreements or in-kind contributions.
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🔗 Technical details and step-by-step screenshots of the company registration process are available in our dedicated article: How to Register a Limited Liability Company in Poland
Step 4. Complete the final registrations, CRBR filing, and bank compliance
Once the company has been entered in the National Court Register (KRS), or the sole proprietorship has been registered in CEIDG, it automatically receives a NIP tax identification number and a REGON statistical number.
Mandatory post-registration steps:
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- CRBR filing (Central Register of Beneficial Owners). Within 14 days of registering an Sp. z o.o., its management board must submit details of the ultimate beneficial owners. Failure to meet the deadline may result in a fine of up to PLN 1 million.
- Opening a corporate bank account (AML 2026). Due to strict anti-money laundering requirements, companies with Ukrainian shareholders may be required to have a director attend the bank in person. Banks request evidence of a genuine connection between the business and Poland, such as customer or supplier contracts, a website, and proof of the shareholders’ source of funds.
- Filing form NIP-8. Information about the bank account and accounting provider must be submitted to the tax office within 21 days.
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Question 5. Risks for Ukrainians and regulatory changes in 2026: CFC rules, PIP, and residence permits
1. CFC reporting for Ukrainian tax residents
If you remain a Ukrainian tax resident and establish an Sp. z o.o. in Poland — or hold an interest exceeding the applicable 10%/50% threshold — the company may be treated as a controlled foreign company (CFC).
Under Ukrainian law, you must:
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- Notify the State Tax Service of Ukraine of the acquisition of an interest in a CFC within 60 days of registration.
- Submit an annual CFC report together with your tax return.
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(Note: A sole proprietorship (JDG) does not fall within the definition of a CFC.)
2. Reform of Poland’s National Labour Inspectorate (PIP)
From summer 2026, Poland’s National Labour Inspectorate (PIP) has had the power to reclassify B2B contracts with sole proprietors as employment contracts (Umowa o pracę) by administrative decision. If the relationship between a sole proprietor and a single client displays the characteristics of employment — such as fixed working hours, a workplace provided by the client, and no other clients — the contracting company may face significant fines and additional tax assessments.
3. Does registering a company qualify you for a residence permit?
Registering an Sp. z o.o. does not in itself guarantee a temporary residence permit (Karta pobytu). Under Article 142 of the Act on Foreigners, the company must demonstrate genuine economic value to Poland by meeting one of the following conditions:
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- Reporting income for the previous year equal to at least 12 times the average monthly salary in the relevant voivodeship, or
- Employing at least two Polish citizens or foreign nationals with unrestricted access to the Polish labour market on a full-time basis for at least one year.
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🔗 For specialised business sectors such as FinTech and cryptocurrencies, see our guide: [Accounting for Cryptocurrency Transactions in Poland: What You Need to Know]
Conclusion: what should you do in 2026?
Starting a business in Poland is a logical step towards entering the EU market, but it requires careful planning. If you intend to operate a small service business or work as a freelancer and hold PESEL UKR status, a JDG with reduced ZUS contributions may be the most suitable option. If you are building a scalable business involving partners, contracts, investment, or trade, an Sp. z o.o. with two shareholders and a reliable registered address may be the better structure.
LFT Advisors provides comprehensive legal and tax support for Ukrainian businesses operating in Europe:
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- Business model analysis and selection of the appropriate legal structure in Poland.
- Turnkey registration of an Sp. z o.o. or JDG, minimising the risk of rejection by KRS.
- Selection of a reliable registered address to support successful VAT registration.
- Preparation of bank compliance documents (AML) and support with opening corporate accounts.
- Tax advisory, KSeF integration, preparation of CFC notifications for the State Tax Service of Ukraine, and ongoing accounting support.
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Book a consultation with our experts to expand your business internationally with a clear, secure, and cost-efficient structure.
