How can a foreigner establish a JDG in Poland in 2026?
Who can register a JDG in CEIDG, residence status, PESEL, Zaufany Profile, taxes, ZUS and VAT for a foreigner.
Not every foreigner can run a Polish JDG on the same terms as a Polish citizen. Citizenship, residence status and the basis specified in the Act on the Participation of Foreign Entrepreneurs in Economic Trade are decisive.
EU, EEA and Swiss citizens
They can undertake and conduct business activities on the same terms as Polish citizens. A stay longer than three months has its own residence formalities, but it is not a "JDG permit".
Third country nationals
Persons with one of the statuses listed in the Act are entitled to CEIDG, including specific residence permits, refugee status, subsidiary protection, residence permit for humanitarian reasons, Pole's Card or other indicated grounds.
It is not enough to say that every temporary residence card "usually" allows JDG. The exact basis for the decision and regulation must be checked.
A tourist visa or a legal short-term stay alone do not automatically give you the right to register. In the case of a student, the result also depends on your residence status, not on the common name "student visa" itself.
Pole's Card
The Pole's Card is one of the basis for conducting business on the terms applicable to Polish citizens. It should not be presented solely as a document "simplifying procedures without the right to JDG".
CEIDG, PESEL and signature
The application can be submitted online or at the municipal office. Registration is free.
PESEL facilitates identification and use of electronic services, but a general rule should not be formulated that a foreigner without PESEL can never be entered into CEIDG. The procedure provides for the identification of the foreigner and a document confirming the status.An appropriate signature method is required for the online application. It is not always possible to set up a Zaufany Profile through any Polish bank, especially without PESEL.
Address and account
You must have legal title to the addresses registered in CEIDG. Not every entrepreneur must have a permanent place of residence in Poland.
A separate "business" account is not obligatory only because the entrepreneur is a VAT payer or employs an employee. However, payment obligations, whitelisting and MPP may make an appropriate settlement account practically or legally necessary for specific transactions.
ZUS
Once the insurance obligation arises, the application is generally submitted within seven days. The right to a start-up relief, preferential contributions and Small ZUS Plus depends on the conditions, not on citizenship.
The health insurance contribution depends on the form of taxation. The residence permit does not provide a separate exemption from ZUS.
VAT
The limit of the personal exemption in 2026 is PLN 240,000 of sales, proportionally when starting during the year. Some activities are excluded from the exemption, and VAT-R registration is submitted before performing the activity requiring the status, not according to the general rule "within seven days".
In the case of import, foreign services and EU transactions, VAT or VAT-EU obligations may also arise for an exempt taxpayer.
Tax residence
The mere registration of a JDG does not determine tax residence. You need to check your place of residence for PIT purposes, center of vital interests, length of stay and the relevant double taxation avoidance agreement.
Agreements do not operate according to the simple principle of "tax always in the source country". Among other things, the plant within the meaning of a specific contract is important for the company's profits.
Sources- Biznes.gov.pl - business activity of foreigners
Are you establishing a JDG in Poland?
Oxyok provides accounting for Polish JDGs in Polish and English - from PLN 49 + VAT per month.