Open a Sole Proprietorship in Poland (JDG) — support for non-residents

JDG (sole proprietorship) registration in Poland with full support until the business is entered into the CEIDG register. The process usually takes 1 business day after the application is submitted, depending on the submission method and the completeness of the information provided

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What is a Sole Proprietorship (JDG) in Poland

JDG (Jednoosobowa działalność gospodarcza) is a form of sole proprietorship in Poland that allows an individual to run a business without establishing a separate legal entity. This structure is similar to the Ukrainian sole proprietorship model (FOP). The entrepreneur registers the business with the CEIDG (Central Register and Information on Economic Activity) and operates under their own name.

In practice, JDG is commonly used for consulting, IT services, marketing, online services, and other independent professional activities.

Opening a Sole Proprietorship in Poland — key facts

A JDG in Poland can usually be registered within one business day through the CEIDG government register. To complete the registration, the following are typically required: a PESEL number, a Trusted Profile (Profil Zaufany) or a qualified electronic signature, and selection of a tax regime. Entrepreneurs pay income tax (12–32%, flat rate of 19%, or lump-sum taxation — ryczałt) as well as social security contributions to ZUS.

Advantages of registering a Sole Proprietorship in Poland

A JDG (sole proprietorship) in Poland is a convenient business format for specialists, consultants, and professionals who work independently or provide services to clients across Europe. This structure allows entrepreneurs to start business activity quickly without establishing a separate legal entity or building a complex corporate structure

Fast and simple JDG setup

A sole proprietorship in Poland can be registered online through the CEIDG government register. In most cases, the process takes one business day after submitting the application

Low barrier to starting a business

Opening a JDG does not require share capital or a complex corporate structure. The entrepreneur registers as an individual and can begin operating once the business is entered into the register

Tax flexibility

Entrepreneurs can choose between different tax regimes, including progressive taxation, a flat income tax, or lump-sum taxation based on revenue, depending on the nature of the business

Versatility

The JDG format is widely used for consulting, IT services, marketing, freelance work, and other independent professional activities

Taxes and reporting for a Sole Proprietorship (JDG) in Poland

Several tax regimes are available for JDG entrepreneurs in Poland. The choice depends on the type of activity, your income level, and how you work with clients.

A detailed overview of tax rates, examples for different business activities, and guidance on choosing the appropriate system is available in our separate article: Taxes for Sole Proprietors in Poland (updated for 2026).

Social Security Contributions (ZUS)

Entrepreneurs operating under a JDG in Poland must pay social security contributions to the ZUS system. New businesses may benefit from preferential contribution periods, after which the standard contribution rates apply

VAT in Poland for JDG

VAT registration may become necessary once a business reaches the statutory turnover threshold, or depending on the type of transactions and cooperation with EU-based clients

Accounting and reporting

After registration, the entrepreneur must maintain accounting records and submit the required tax reports.
In practice, many entrepreneurs choose to work with professional accounting services for sole proprietorships in Poland

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What is required to open a Sole Proprietorship in Poland?

To register a sole proprietorship (JDG) in Poland, the entrepreneur must prepare basic personal information and submit an application to the CEIDG government register. The registration is completed through the Central Register and Information on Economic Activity (CEIDG). The procedure is relatively simple and usually takes up to one business day after the application is submitted.

Required documents

To register a JDG in Poland, the entrepreneur typically needs: a valid passport, a PESEL number, a Trusted Profile (Profil Zaufany) or a qualified electronic signature, and selection of the type of activity (PKD business codes).

In some cases, a registered business address in Poland may also be required

Information required for JDG registration

When submitting an application to the CEIDG register, it is necessary to specify: the tax regime (progressive taxation, flat income tax, or lump-sum taxation), the start date of business activity, the business address, VAT registration (if required).

Once the information is entered into the CEIDG register, the entrepreneur can officially start business operations

How long does it take to open a Sole Proprietorship (JDG) in Poland?

Registration of a JDG in Poland usually takes one business day after submitting the CEIDG application.
In most cases, the business can be registered online through the CEIDG register. Opening a bank account or payment account (if required) may take an additional 1–3 business days. The actual timeframe depends on the availability of the required information and the method used to submit the application (Trusted Profile or electronic signature).

Need help registering a Sole Proprietorship (JDG) in Poland?

We guide you through the process and support the registration until entry in the CEIDG register

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Steps to open a Sole Proprietorship in Poland (JDG)

From the initial consultation to entry in the CEIDG register — usually within 1 business day of the application being submitted

Consultation

We conduct an initial consultation (15–30 minutes) to determine the business format and the required information for registration

Document preparation

We assist with obtaining a PESEL number and setting up a Trusted Profile (Profil Zaufany) or a qualified electronic signature for online registration

Start of business activity

We coordinate the submission of information to the CEIDG system and support the entrepreneur’s registration (usually within 1 business day after the application is submitted)

Bank account registration

After opening a bank account, you provide the bank agreement, and we register the account with the tax authorities

VAT (if required)

We assess whether VAT registration is necessary and assist with preparing and submitting the required application

How much does it cost to open a Sole Proprietorship (JDG) in Poland?

The cost of registering a JDG in Poland starts from €200. The final price depends on whether you already have a PESEL number and a Trusted Profile (Profil Zaufany) or require additional services (for example, a registered business address)

BASIC

Optimal package for entrepreneurs who already have a PESEL number and a Trusted Profile (Profil Zaufany)

Initial consultation (30 min)
JDG registration:
Selection of PKD codes and the taxation system
Registration in CEIDG
Registration with the tax authorities
VAT registration (if required)

STANDARD

Frequently asked questions about opening a Sole Proprietorship in Poland

Who can open a sole proprietorship (JDG) in Poland?

A JDG in Poland can be opened by a person who has the legal right to stay in the country and a PESEL number.

Foreign citizens can register a JDG in Poland if they have, for example:

– special status
– temporary residence card (karta pobytu)
– a visa or another legal basis for staying in Poland

Registration is completed through the CEIDG government register.

Can a JDG in Poland be opened remotely?

Yes, a JDG in Poland can be registered online through the CEIDG government register.

For this, you need a Profil Zaufany or a qualified electronic signature.

If these tools are unavailable, registration can also be completed at a local administration office (urząd).

Is a registered business address required for a JDG in Poland?

To register a JDG, you must provide a business address.

In most cases, entrepreneurs use their residential address in Poland.

If this is not possible, a virtual registered address can be used.

What taxes does a JDG pay in Poland?

In Poland, several tax systems are available for JDG, which the entrepreneur chooses during registration:

– Progressive tax scale (12% / 32%)
– Flat tax – 19%
– Lump-sum tax (ryczałt) – from 2% to 17% depending on the type of activity

In addition to taxes, entrepreneurs must also pay ZUS social security contributions.

The exact tax burden depends on income, the type of activity, and the chosen tax system.

Is it necessary to pay ZUS when operating a JDG in Poland?

Yes, entrepreneurs operating a JDG in Poland must pay ZUS social security contributions.

For new entrepreneurs, several preferential programs are available:

– Ulga na start – exemption from social security contributions for the first 6 months of business activity

– Preferential ZUS – reduced contributions during the period of running the business

After the preferential periods end, the entrepreneur pays standard ZUS contributions. The amount depends on income and current legislation.

Can you work with foreign clients as a JDG in Poland?

Yes. A JDG entrepreneur can work with clients from other countries, issue invoices in different currencies, and receive payments from abroad.

If necessary, the entrepreneur can also register as a VAT-EU taxpayer to legally work with companies in other EU countries.

Is it possible to work with only one client as a JDG?

Yes, an entrepreneur can work even with a single client.

However, in some cases, tax authorities may review such arrangements to ensure they do not resemble disguised employment.

Therefore, it is important that the cooperation is structured as a B2B contract and that the entrepreneur operates independently.

Which is better for doing business in Poland: JDG or Sp. z o.o.?

A JDG is suitable for freelancers, consultants, and small businesses where the entrepreneur works independently or with a small number of clients.

If you plan to scale your business, work with partners, or build a larger company, Sp. z o.o. (limited liability company) is usually the better option.