Sp. z o.o. registration

Yes. S24 - Polish trusted profile or qualified signature (issued remotely in 1-2 days). Notary - power of attorney signed before a Polish consul or notarized + apostille.

Not by law: neither a shareholder nor a board member is required to have one. Without it, only the Profil Zaufany signature in S24 does not work; a qualified electronic signature issued on your passport, or articles signed before a notary, replace it. In practice, though, a board member needs a PESEL for the bank, ZUS and electronic filings with the KRS, so we obtain it alongside the registration, in 7-14 days.

S24 - fast (24 h), cheap (250 PLN), boilerplate articles. Notary - slower, pricier (KRS fee 500 PLN instead of 250, plus the notary), allows share classes, voting asymmetry, ESOP, custom exit / inheritance rules. Larger projects - notary.

9% for small taxpayers (prior-year revenue up to 2M EUR) and in the first year of business, as long as current-year revenue stays within 2M EUR. In the year that limit is exceeded, 19% applies. 19% standard. Estonian CIT - deferred until dividend. IP Box - 5% on software IP.

Allowed. But the sole shareholder pays ZUS as self-employed (about 1,927 PLN/month in social contributions in 2026, plus health insurance). Solution: add a second shareholder with a token share.

Bookkeeping 700-3,000 PLN/month, registered office 200-400 PLN/month, annual filings 600-1,200 PLN. Minimum 12,000-15,000 PLN/year.

1 shareholder = ZUS as self-employed. 2+ - no ZUS (except for employees or B2B contracts).

Within 21 days, file NIP-8 with the tax office; within 14 days, report the beneficial owner to CRBR. The 0.5% PCC on the capital is due within 14 days of signing the articles, so on the notarial route it is paid before the KRS entry. Then come the bank account, the VAT-R decision and ZUS registration once you hire. Missing the CRBR deadline risks a heavy fine, so we handle these steps right after the entry.