What is a sole proprietorship?
A sole proprietorship is the simplest and most common form of business. There's no legal distinction between the owner and the business – the owner assumes all rights and responsibilities, including profits, debts, and liabilities.
Key characteristics
- Ownership – owned and controlled by a single individual
- Liability – full, with personal assets at risk
- Taxes – income is reported on the owner's personal tax return
- Decision-making – full control, no partners
- Flexibility – you can pivot strategy quickly
Who can open one?
EU/EEA citizens on the same terms as Poles. Non-EU citizens – if they hold a suitable residence status (permanent residence, long-term EU resident, temporary residence for studies or family reunification, Pole's Card, refugee status, subsidiary protection, Poland Business Harbour visa, and others).
How to register
Registration is done by an entry in the CEIDG register. For online registration you need a Trusted Profile. Required: PESEL number, residence card and decision, Trusted Profile, and a company address (office or virtual office).
Fees
Registering a sole proprietorship in Poland is free – there are no administration fees.