osoba fizyczna prowadząca działalność gospodarczą (sole trader, CEIDG)Poland
What it takes to form, own and run a sole trader in Poland, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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według skali podatkowej (stawka podatkowa 12% i 32%) według stawki liniowej (19%) ryczałtem od przychodów ewidencjonowanych
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the osoba fizyczna prowadząca działalność gospodarczą (sole trader, CEIDG).
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the osoba fizyczna prowadząca działalność gospodarczą (sole trader, CEIDG).
Each year, at the registry
- Annual registry fee
- Free
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Art. 13. Wniosek o wpis do CEIDG jest wolny od opłat.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Separate tax registration
- Not required for this type
With CEIDG
CEIDG passes the data to the tax office and the registrant is registered as a taxpayer automatically.
What is public
Not in our records What the register shows the public is not in our records for the osoba fizyczna prowadząca działalność gospodarczą (sole trader, CEIDG).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose · 12–32%
The individual is taxed on business income under personal income tax: tax scale 12% up to PLN 120,000 and 32% above, or a 19% flat rate, or a lump sum on recorded revenue; the scale applies unless another form is chosen.
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według skali podatkowej (stawka podatkowa 12% i 32%) według stawki liniowej (19%) ryczałtem od przychodów ewidencjonowanych
- CFC rules in Poland
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the osoba fizyczna prowadząca działalność gospodarczą (sole trader, CEIDG).
Every business in Poland
VAT
- Standard rate
- 23%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 8% Goods and services listed in Annex 3 to the VAT Act, including some processed foodstuffs, agricultural inputs, health care and culture, sport and recreation services, passenger transport, and catering services
- 8% Construction, renovation, modernisation, thermal modernisation or reconstruction of residential buildings covered by the social housing programme
- 5% Goods listed in Annex 10 to the VAT Act, including basic foodstuffs, printed books on paper and other physical media, and some hygiene articles
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W polskim systemie podatku VAT funkcjonują następujące stawki obniżone: stawka 7% - obecnie (od 1 stycznia 2011 r.) stawka ta wynosi 8% , stawka 5%.
- Registration threshold
- PLN 240,000 · about €55,002
value of sales excluding VAT (sprzedaż bez kwoty podatku); previous and current tax year combined
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Jeżeli posiadasz siedzibę działalności gospodarczej na terytorium kraju i wartość Twojej sprzedaży (bez kwoty podatku) nie przekroczyła łącznie w poprzednim ani w bieżącym roku podatkowym kwoty 240 000 zł
- Voluntary registration
- Yes
A business below the threshold may waive the subject exemption and account for VAT under the general rules.
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Możesz jednak zrezygnować ze zwolnienia podmiotowego i rozliczać VAT na zasadach ogólnych.
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
The PLN 240,000 exemption is open only to businesses with their seat in Poland, so a foreign business registers before its first taxable activity in Poland whatever its turnover. A taxable person with no seat or fixed establishment in the EU must appoint a tax representative (art. 18a(1) of the VAT Act); businesses from the United Kingdom, Northern Ireland and Norway are exempt from that duty by ministerial regulation, and an EU-established business may but need not appoint one.
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Jeżeli posiadasz siedzibę działalności gospodarczej na terytorium kraju i wartość Twojej sprzedaży (bez kwoty podatku) nie przekroczyła łącznie w poprzednim ani w bieżącym roku podatkowym kwoty 240 000 zł
- Returns filed
- Monthly
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JPK_VAT składasz wyłącznie w wersji elektronicznej za okresy miesięczne, do 25. dnia miesiąca za miesiąc poprzedni
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Poland on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- osoba fizyczna prowadząca działalność gospodarczą (sole trader, CEIDG)
- ISO 20275 code
- ZVVMSecondary GLEIF, Entity Legal Forms code list