MK Consult
The opening of a company in Poland can be carried out through two main forms: individual entrepreneurship (FOP, or Jednoosobowa działalność gospodarcza) and a limited liability company (Spółka z o.o.).
1. **Individual entrepreneurship (FOP)**:
- Registration is free and is carried out through CEIDG (Central Register of Entrepreneurs). This can be done online or at a local office.
- To register, you need a PESEL number (identification number in Poland) and legal residence (for example, a residence card).
- No charter capital is required【4:10†source】【4:19†source】.
2. **Limited liability company (Spółka z o.o.)**:
- The minimum charter capital is 5000 zlotys.
- Registration can be done online through the S24 system or through a notary.
- Obligations include keeping full accounting and annual reporting【4:2†source】【4:8†source】.
After registration, it is also necessary to obtain an NIP number (tax identification number) and, if you plan to work with clients from the EU, apply for a VAT-UE (registration as a VAT payer)【4:19†source】.
What type of business are you more interested in: individual entrepreneurship or a limited liability company?