Key Legal Requirements for Forming a Company in Poland

1. 
   Choose a Business Structure
   The most common business types in Poland are the Limited Liability Company (Sp. z o.o.) and Joint-Stock Company (S.A.). The choice depends on your business goals and capital requirements. An Sp. z o.o. is preferred for small to medium enterprises due to its simplicity and lower capital requirement.
2. 
   Register the Company Name
   Ensure your desired company name is unique and complies with Poland’s naming regulations. A preliminary search in the National Court Register (KRS) can verify the availability of your company name.
3. 
   Prepare Company Documents
   Draft and sign the Articles of Association (AoA), which outline the company’s structure, capital, and management. These documents must be signed before a notary or via Poland’s online company registration portal (S24).
4. 
   Minimum Share Capital
   For a Limited Liability Company (Sp. z o.o.), the minimum share capital required is PLN 5,000. This amount must be paid in full during the registration process.
5. 
   Appoint Directors and Shareholders
   You need at least one shareholder and one director to form a company in Poland. Shareholders can be individuals or legal entities, and there are no restrictions on foreign ownership.
6. 
   Register with the National Court Register (KRS)
   Submit the required documents to the KRS, including the AoA, proof of share capital payment, and details of shareholders and directors. Once approved, the company becomes a legal entity.
7. 
   Tax Identification and VAT Registration
   Obtain a Tax Identification Number (NIP) and register for VAT if applicable. Companies engaged in commercial activities are typically required to register for VAT.
8. 
   Social Security Registration
   If you plan to hire employees, register with the Social Insurance Institution (ZUS). This is a mandatory step to ensure compliance with labor laws.