After registering a sp. z o.o.: list of obligations and deadlines

After registering a sp. z o.o., you must file PCC-3 within 14 days of the articles, pay in the capital and file the board’s statement within 7 days of the entry, report the beneficial owners to the CRBR within 14 working days, and complete NIP-8 at the tax office within 21 days. If the company is to account for VAT, it also files VAT-R before its first sale. On top of that come ZUS, accounting and KSeF.

The deadlines run differently, and the first one starts even before the court decides, so it is easy to miss one. That is why we have gathered them in one place, in the order they arise. Most of these documents are included in the price of our company registration, and the accounting can be handled by VKSIĘGOWOŚĆ, the accounting firm of our group. You will find more about this service on our company accounting page.

After registering a sp. z o.o.: list of deadlines

The first days: PCC-3, capital and the board’s statement

PCC-3 is the return for the tax on the articles of association. The rate is 0.5% (art. 7(1)(9) of the PCC Act), and the company pays it. With PLN 5,000 of capital and a PLN 250 court fee, the tax is PLN 24. The deadline runs from signing the articles, not from the KRS entry, so it may expire sooner than you expect.

In a company registered in S24, the capital must be paid in no later than 7 days after the entry. You can attach the board’s statement that the contributions have been paid to the application if the capital is already paid in, or file it within 7 days of the KRS entry. All board members sign it and are responsible for its accuracy, so sign it only after the payment. For this you need a bank account, which is worth opening straight away. The account number will later go into NIP-8.

Tax office: NIP-8, VAT-R, UPL-1 and ZAW-FA

The company receives its NIP and REGON numbers as part of the KRS registration, so it does not file a separate application for them. NIP-8 is a form with supplementary details, such as the bank account, the address where the accounting records are kept and the details of the person keeping the books (art. 5(2b)(2) of the NIP Act). When these details change later, an update is filed within 7 days (art. 9(1)).

VAT-R is filed by a company that is to be an active VAT payer or will trade with businesses from the EU. Not every company has to do it, because with small sales it can use the exemption. We describe the rules, the exceptions and the situations in which an exempt company also needs to register in our article on VAT and EU VAT in a Polish company.

UPL-1 is a power of attorney that lets the accounting firm file tax returns on the company’s behalf. ZAW-FA names the person authorised to use KSeF. These two forms are filed when an accounting firm, rather than the board itself, looks after the company.

ZUS after registering a company

The company itself starts dealing with ZUS, the Polish Social Insurance Institution, when it employs someone. It then registers as a contribution payer on ZUS ZPA, and the employee on ZUA. A single-member company is different: the sole shareholder registers personally within 7 days of the KRS entry and pays PLN 2,618.87 per month in 2026, without the voluntary sickness contribution. Details are in our article on the sole shareholder’s contributions. With a registration, we prepare ZUS ZPA and the PEL-ZUS authorisation on request.

KSeF and e-Delivery in a new company

KSeF, the National e-Invoicing System, is the state system through which invoices pass. Receiving invoices in KSeF has been mandatory since 1 February 2026. The largest businesses have issued invoices in it from the same date, and the others from 1 April 2026 (art. 106ga of the VAT Act and Ministry of Finance information). This also applies to VAT-exempt companies. Until the end of 2026, invoices can be issued outside the system only when gross sales on such invoices do not exceed PLN 10,000 per month (art. 145m of the VAT Act), and from 1 January 2027 this limit no longer applies.

In a new company, this means setting up access before the first invoice. The board obtains access to the system, and ZAW-FA passes authorisations to the accountant or accounting firm. On 20 October 2026 the government sent the Sejm a bill postponing penalties for KSeF errors (print no. 3245), but it does not change the obligation itself, and as of the date of this article it is not law.

The second mailbox is e-Delivery (e-Doręczenia), the official electronic mail. A company entered in the KRS sets up an address at registration, and the application is part of the documents filed in S24 or in the Court Registers Portal. The mailbox must then be activated, because the address only appears in the database after activation. The activation message goes to the named administrator, so give a working email address and check the mailbox. A virtual office handles paper letters, but it does not replace this mailbox.

Accounting for a sp. z o.o. from day one

The company keeps full accounting records even before it has sold anything (art. 2(1)(1) of the Accounting Act, in Polish). It is worth choosing an accounting firm before the first invoice, because it determines how documents flow, the choice of tax rate and the details in NIP-8. Give it the articles of association, the KRS number, information on VAT registration and the account details. The first financial year can be longer: if the company started operating in the second half of the year, its first tax year can last until the end of the following year (art. 8(2a) of the CIT Act, in Polish), if so decided.

Fixed deadlines during the year

Financial statements are filed even for a year with no sales. At the ordinary meeting, the shareholders approve the statements, decide on the profit or loss and grant the board a discharge, confirming that it has performed its duties. In a single-member company, the sole shareholder takes these decisions alone, but still records the resolutions.

What to report when the company changes

A change of details in the KRS requires an application within 7 days of the event (art. 22 of the KRS Act, in Polish). The court fee for a change application is PLN 200 for a change on the S24 resolution template and PLN 250 outside S24, e.g. with a notary, however many changes the application contains, so it is better to combine several changes in one application. A change of shareholder requires an entry in the share register, a new list of shareholders and often a CRBR update within 14 days. A change of address may change the tax office, and therefore requires a VAT-R update.

How much does it cost to keep a sp. z o.o. running

There is no single figure, because the cost depends on the number of shareholders, documents and employees. Below we have gathered the items found in a typical small company, with our group’s prices where we know them.

In a single-member company with no employees, 1–10 documents, and accounting and an address paid monthly, the fixed monthly items from the table are PLN 2,618.87 of ZUS and PLN 559 net for services per month. In a company with two shareholders, the ZUS item linked to the shares does not apply. The share capital is not a running cost, because it belongs to the company.

What to do after buying a ready-made company

With a ready-made company the list is shorter, because the company exists, has a NIP and its returns are up to date. What is added is taking over the documents and updating the details. We prepare the KRS application, the CRBR filing and NIP-8, UPL-1 and ZAW-FA in the price. What remains on your side is choosing accounting and an address and, when one person buys all the shares, registering with ZUS within 7 days of acquiring them. The list of available companies is on our ready-made companies page.

If you want one place for the accounting and these deadlines, see our company accounting page. VKSIĘGOWOŚĆ keeps the books and files the returns and financial statements, and its agreement is separate from the registration service, so you can also choose a different accounting firm.