Set up as an independent contractor in Poland by registering a Jednoosobowa działalność gospodarcza.
To register a sole proprietorship in Poland, the CEIDG-1 form must be completed. This registration form is for the Central Register and Information on Economic Activity in Poland. Registration is free and can be completed online, in person, or via registered mail. Form CEIDG must be signed prior to submission.
The request for registration in the Central Register and Information on Economic Activity must include the following:
- the business description and the PESEL registration number (if applicable)
- entrepreneur’s date of birth, citizenship, and place of residence, or a business address (if the activity takes place at a specific address)
- the entrepreneur’s SSN and REGON number (if applicable)
- company name (which shall contain at least the name and surname of the entrepreneur)
- the subject of commercial activity according to the Polish Classification of Activities (PKD)
- the date of commencement of business, the income tax payment form, and contact information
In addition to the CEIDG application form, one must provide a declaration regarding the lack of judgments prohibiting the operation of economic activity, the practice of a certain profession, or the operation of an activity involving the raising, treatment, education, or care of minors.
Polish REGON and NIP Numbers
REGON (Rejestr Gospodarki Narodowej) is the Polish National Business Registry Number (Rejestr Gospodarki Narodowej) (statistical number). Any firm conducting business in Poland, including sole proprietorships, must be registered in the REGON registry. The Central Statistical Office is responsible for assigning REGON numbers. Individual entrepreneurs acquire a REGON number upon registering with CEIDG. The REGON number groups the entity’s information, such as the company’s name, the owner’s name, and the owner’s PESEL, among others.
The NIP (Tax Identification Number) is a 10-digit number used to identify tax-paying enterprises in Poland. It is automatically assigned upon business registration.
Establishing an Enterprise Bank Account in Poland
An entrepreneur is required to create a bank account in Poland.
The criteria for opening a bank account vary by bank, however in general you will need the following:
- ID card certificate of registration in CEIDG copy of the certificate of the REGON and NIP numbers company’s stamp
- Poland’s Taxation of Independent Contractors
Alternatively, you can use Abillio – invoicing and tax compliance service for cross-border freelancing. In Abillio’s case, you don’t need to establish a legal entity, open bank account or apply for VAT – with Abillio’s company-as-a-service solution you can start your freelancing business right away. Register your free account here >>
Taxation
Individual entrepreneurs in Poland are subject to progressive taxation based on annual revenue:
- Revenue up to PLN 120,000 – taxed at 12%
- Revenue above PLN 120,000 – taxed at 32%
- A tax-free threshold of PLN 30,000 applies, meaning individuals earning less than this amount annually are exempt from income tax.
Health insurance
Through the National Health Fund (NFZ), all Polish citizens and eligible foreign residents have access to public healthcare. The system is overseen by the Polish Ministry of Health and covers a wide range of services, including prescription drugs, dental care, general practitioners, specialists, hospital stays, and inpatient treatment.
If you’re employed in Poland, you’re automatically enrolled – 9% of your income is deducted monthly to cover health insurance.
If you’re self-employed, your monthly NFZ contribution depends on your tax setup. In 2025, the minimum monthly payment is around PLN 314.96.
If you’re not employed but wish to apply for NFZ coverage voluntarily (e.g. as a student or foreign resident without employment), the monthly fee is PLN 786.28 in 2025.
To register, you need to submit an application form, your passport or ID, and any other required documents depending on your residency or employment status.
Once registered, you’ll have full access to Poland’s public healthcare system.
VAT
Self-employed individuals engaged in taxable economic activity in Poland are required to register for VAT if their yearly revenue exceeds or equals PLN 200,000. If you are an expat freelancer operating in Poland, however, there is no registration threshold, therefore you must register for VAT prior to engaging in taxable economic operations.
In Poland, freelancers are required to pay VAT on the goods and services that they sell to clients and customers in Poland and also to countries inside and outside of the European Union. The standard VAT rate is 23%. However, there are some rules for a VAT exemption and reduced rates – which are 8% and 5%.
Alternatively, you can use Abillio – invoicing and tax compliance service for cross-border freelancing. In Abillio’s case, you don’t need to establish a legal entity, open bank account or apply for VAT – with Abillio’s company-as-a-service solution you can start your freelancing business right away. Register your free account here >>
Note: This information is from official sources and should not be considered as a substitute for legal advice. Always check official websites or consult a lawyer or tax consultant before taking action.
