Accounting in Poland for foreign companies

Most foreign businesses choose between two options:

• A limited liability company (spółka z ograniczoną odpowiedzialnością, "sp. z o.o."), similar to a UK Ltd or a German GmbH. It is a separate Polish legal entity, shareholders are not liable for its debts and the minimum share capital is PLN 5,000.
• A branch (oddział) of your foreign company. It is not a separate legal entity, but it is entered in the National Court Register (KRS) and keeps its own books in Poland. Branches are available to entrepreneurs from the EU and EEA, and to others on the basis of reciprocity or international agreements.
• A representative office (przedstawicielstwo) is only allowed to promote and advertise the foreign company. It cannot run commercial activity.

The right choice depends on your business model, liability, taxes and plans for hiring. We go through the options with you during the consultation.

It depends on the legal form, on whether the founders and board members live abroad and on how quickly the documents can be signed and, if needed, translated. We estimate the time and the cost for your specific case during the free consultation, before you commit to anything.

A company with its registered office or place of management in Poland is a Polish tax resident and pays corporate income tax (CIT) in Poland on its worldwide income. The standard CIT rate is 19%, and a reduced 9% rate can apply to small taxpayers. Some companies can also choose the lump-sum tax on company income, known as Estonian CIT.

A branch is not a separate taxpayer in the same way: Poland taxes the profit attributable to the branch, and the double tax treaty between Poland and your home country decides how double taxation is avoided. Where the company is actually managed from also matters. We look at your structure and confirm the tax consequences during the consultation.

In most cases yes, if you sell goods or services that are taxed in Poland. Polish VAT is registered with the tax office (urząd skarbowy). Foreign businesses without a fixed establishment in Poland register with a dedicated office in Warsaw. Transactions with businesses in other EU countries also require registration for EU VAT (VAT-UE), so that your Polish VAT number is visible in the EU VIES system.

After registration, VAT is reported monthly or quarterly in electronic JPK_V7 files. The standard Polish VAT rate is 23%.

KSeF (Krajowy System e-Faktur) is the Polish National e-Invoicing System. In 2026 and 2027 it becomes mandatory, in stages, for invoices between businesses in Poland: invoices are issued in a structured format and sent through the government platform.

Whether you must issue invoices in KSeF depends mainly on whether your business has a fixed establishment in Poland. We check this for your set-up, help you organise who issues and receives invoices, and process KSeF invoices in your books.

ZUS (Zakład Ubezpieczeń Społecznych) is the Polish Social Insurance Institution. If you employ people in Poland, the company registers as a contribution payer and pays social security and health insurance contributions every month, together with income tax advances withheld from salaries.

Whether contributions are due for board members or for staff insured in another EU country depends on the type of contract and, for example, on an A1 certificate. We check this case by case and then run the payroll for you.

A company registered in Poland needs a registered address. If you do not have premises yet, our virtual office in Bytom gives you a registered address and handles your incoming mail. The terms are agreed during the consultation.

Day-to-day accounting does not require you to be in Poland. You send documents electronically, have access to them online at any time, and we contact you by phone or email when something needs your decision. Before each deadline you know which taxes are due and how much.

We work with you in English or Polish. Polish law requires the books, tax returns and financial statements to be kept in Polish and in złoty, so official documents are prepared in Polish and we explain them to you in English.

We do not use a fixed price list for foreign companies. The quote depends on the legal form, the number of documents, employees and the VAT profile of your business, and we prepare it individually after a free consultation.