In order to register a limited liability company we must first collect the required documentation, namely the articles of association of the company, completed forms from the National Court Register [KRS] and proof of payment of court fees.  Registration takes place in the registration court of appropriate venue for the registered seat of the company.

A company may also be established online using the S24 website. In case of online registration it is necessary to possess an electronic signature or a trusted profile.

Foreigners are allowed to conduct business activity in Poland. The precise terms on which such business may be conducted depends primarily on where the foreigner comes from.

1. If the foreigner is a citizen of a European Union or an EFTA country he or she may start a business on the same conditions as Polish citizens.
2. Foreigners coming from other countries may take up business activity in Poland on the same terms and conditions as Polish citizens provided they fulfill certain requirements. These criteria are set out in detail on the websites of individual Voivodship Offices [Urząd Wojewódzki] in the tabs concerning foreigners. Since the regulations are very rigorous the foreigner needs to verify whether he or she fulfills all the requirements.
3. If the foreigner does not qualify for either of the above groups he or she may also run a business in Poland. However, this may take place through participation in one of the various forms of commercial law companies: a limited partnership, limited joint stock partnership, a limited liability company or a joint stock company.

Yes, it is possible to employ a foreigner. What precise conditions such a foreigner must fulfill to be eligible for employment depends on where he or she comes from. Citizens of the EU, EEA or Switzerland may be employed in our country without the need to obtain a work permit. The requirements for employing a citizen of Ukraine are regulated separately in the provisions of Act on Promotion of Employment and the Institutions of the Labour Market. After fulfilling these requirements a Ukrainian citizen may be employed without having to obtain a work permit. Citizens of other countries who wish to work legally in Poland need to obtain a work permit or an appropriate residence card with an endorsement concerning access to the labour market.

A foreigner who plans to stay in Poland for longer than 3 months may apply for a temporary residence permit in Poland. The temporary residence permit is given for a maximum period of 3 years. However, the expiry date of the permit may be shorter if the grounds for applying for the permit indicate that a shorter residence period would be expedient.

The procedure of legalizing temporary residence is conducted by the Voivodship Office [Urząd Wojewódzki], Department for Aliens, in the province where the foreigner resides.

The addresses of the Voivodship Offices are available here ->

According to the revised Act on Freedom of Economic Activity an entrepreneur must be notified about a planned audit not less than 7 days before it starts. The legislator’s intention was to enable a businessman to prepare properly for an audit, including collecting and sorting out the required documentation.

According to the act an audit in a micro-enterprise may last a maximum of 12 days, in a small enterprise 18 days, in a medium size enterprise 24 days and in others 48 days. There are of course exceptions to this rule, these are so called particularly justified cases which enable the tax authorities to extend the audit up to two times the basic length. In addition, an audit of the same area of an enterprise’s activity may be conducted twice in a calendar year.

The auditor is required to instruct the audited entity about available appeal measures against the auditor’s decisions.