VKANCELARIA blog

Guides to the Polish sp. z o.o., step by step

We explain, step by step, how to open or buy a Polish limited company (sp. z o.o.), which documents and deadlines apply, and what the management board does after the KRS entry.

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20 guides

Ready-made companies
Start here · Ready-made companies
What is a ready-made company (shelf company) and when it pays off
How a ready-made company differs from a new one, what the price covers, what its age gives you and when it saves time.
Ready-made companies
An aged company: what the KRS entry date gives you and what it does not
A company’s age is its KRS entry date. We show when it helps with leasing and tenders and how to check it.
Running a company
Management board liability in a sp. z o.o.: when a board member pays from their own assets
When a board member pays company debts privately, which deadlines apply and what can be done in advance.
Running a company
Shareholder resolutions in a sp. z o.o.: which to pass and how
Which decisions need a resolution, what majority is enough and when a meeting must be convened.
Running a company
Financial statements of a sp. z o.o.: who files them, when and where
Every sp. z o.o. files statements each year, even with no revenue. Deadlines, signatures and late filing.
Running a company
Changing the management board of a sp. z o.o. step by step
Dismissing and appointing a board member, resignations, documents for the KRS and the cost in S24.
Setting up a company
A foreigner in a Polish sp. z o.o.: shareholder, board, PESEL and signature
No PESEL is no barrier to a Polish sp. z o.o. We cover the signature, residence and financial statements.

More guides

Running a company
CRBR filing for a Polish company: who, when and how
Whom to report as the beneficial owner, how to count the 14 days, who signs the filing and what to do when the shareholders change. With examples of share splits.
Setting up a company
PKD codes in a Polish company: how many, how to choose and change them
Why the KRS shows at most ten entries while the articles can cover far more, how to choose the main code and what you must do before the end of 2026.
Setting up a company
Articles of association of a sp. z o.o.: what they must contain and S24 versus a notary
The mandatory elements of the articles, the options you choose in S24, provisions available only with a notary and how to amend the articles once the company is running.
Setting up a company
Share capital of a sp. z o.o.: how much, when and what it can be spent on
The PLN 5,000 minimum is just the start. We explain the split into shares, the 7-day deadline in S24, what the capital may be spent on, and how it is increased and reduced.
Running a company
Registered address of a sp. z o.o.: seat, court, tax office and changing the address
The registered seat is the town, the address is the street and number. This difference decides whether you amend the articles, and determines the court and tax office. We explain it with Warsaw examples.
Taxes and ZUS
VAT and EU VAT in a Polish sp. z o.o.: when you need them
How EU VAT differs from VAT, when a company must register before its first transaction, what it files each month and how to check any company’s status by its KRS number.
Running a company
After registering a sp. z o.o.: list of obligations and deadlines
Every deadline after the KRS entry in one table: PCC-3, NIP-8, VAT-R, CRBR, ZUS and KSeF. Plus the annual calendar and what it costs to keep a company running.
Taxes and ZUS
Single-member sp. z o.o. and ZUS: what a sole shareholder pays
A full contributions table for 2026, when the obligation starts, how to register with ZUS and what a second shareholder changes. With Supreme Court rulings on 99% stakes.
Setting up a company
Sp. z o.o. or sole proprietorship (JDG) in Poland: which to choose
Liability, set-up cost, taxes, ZUS and accounting side by side. With an example at PLN 200,000 of income and an explanation of when each form makes sense.
Setting up a company
S24 step by step: account, forms, signatures and errors
What to click in S24, which documents the form creates, which you have to upload, who signs them and which errors make the court return the application.
Ready-made companies
Buying a ready-made company step by step: how to check KRS, VAT and VIES
How to buy a ready-made company: five free registers to check, questions for the seller and the next steps from signing in S24 to registering the changes in the KRS.
Setting up a company
How much a sp. z o.o. costs to set up: fees and PCC in 2026
The full bill for setting up a company: court fee, PCC with the calculation, notary fee, share capital and the expenses that only appear after the KRS entry.
Setting up a company
How to set up a sp. z o.o. in Poland: decisions, costs and deadlines
From deciding on shareholders and capital, through the articles of association and the S24 application, to the tax office and CRBR filings. Everything in order, with costs and deadlines.

VKANCELARIA Sp. z o.o. is a private company providing commercial services to businesses. We are not part of, or affiliated with, the Ministry of Justice, the National Court Register (KRS), the tax administration or any other public institution. We help with buying ready-made companies, setting up companies and making changes in the KRS. We do not issue official documents and do not act on behalf of public authorities. We do not provide the services of an advocate or legal adviser.