MK Consult
Yes, a company can own a car in Poland. It can be either an individual entrepreneur (SP) or a legal entity, such as a limited liability company (Sp. z o.o.). The car can be used for business purposes, and its cost can be accounted for as an expense for tax purposes, if it is used to generate income【4:5†source】.
What type of business do you have, and do you plan to use the car for work?