What is a spółka and how does it differ from JDG?

Spółka is a general term covering several partnership and company forms, not only a limited liability company. A spółka z ograniczoną odpowiedzialnością (sp. z o.o.) is a limited liability company registered in KRS. A JDG is an individual’s business registered in CEIDG. Identify the exact form before discussing liability, tax or registration.

Official sources, checked 2026-10-23:

• Kodeks spółek handlowych, art. 151–157¹
• Biznes.gov.pl: wpis do CEIDG