How to set up a Polish JDG step by step in 2026

Q: Are you setting up JDG?

Oxyok can take over current accounting after registration from PLN 49 + VAT per month. We choose the form of tax and VAT based on actual data, not one rate from an advertisement. Write to Paweł.

CEIDG, PKD 2025, form of taxation, VAT, account, ZUS, KSeF and deadlines after starting a sole proprietorship.

Registration of JDG in CEIDG is free of charge. However, most errors do not occur when entering the company name, but when selecting the start date, form of tax, VAT and insurance registration.

1. Check if you can run JDG

A Polish citizen can register a business in CEIDG. The foreigner must additionally check whether his citizenship or residence status gives him the right to conduct business on the same terms as a Polish citizen.

A separate description can be found in the guide JDG for foreigners.

2. Select a name, address and start date

A natural person's company name must include his or her name and surname. A trade term may be added.

In your application, you provide the addresses required for your situation. Not every entrepreneur must have a permanent place of business, but the office must have an address for service.

The start date affects taxes and ZUS. Do not enter a date back without checking whether the activity has actually been carried out before.

3. Select PKD 2025 codes

PKD 2025 will be in force from 2025. Select the code of the main activity and the codes of other activities that you actually intend to perform.

There is no advantage in adding random codes "in stock". The codes can later be changed free of charge in CEIDG. PKD does not set a flat rate - this may require PKWiU and an analysis of the actual service.

4. Choose the form of taxation

The most common forms are:

tax scale - 12% and 32% of income, with a tax allowance,
flat tax - 19% of income,
lump sum - rate depending on the actual activity, calculated on revenue after statutory deductions.

Scale is the default form. Linear and flat rate require an effective choice. When starting a business, you can indicate the form in the CEIDG application; the statutory deadline is related to the month of the first income.

Don't choose a linear plan just because you plan to exceed PLN 120,000. You need to count the costs, health benefits, tax-free allowance, joint settlement and discounts.

5. Check VAT

The personal exemption limit is PLN 240,000 per year in 2026, and when starting a business during the year it is proportional.

Not everyone can benefit from the exemption. The Act excludes, among other things, certain legal, advisory and jewelry services as well as certain types of sales.

If you choose VAT voluntarily or you do not have the right to exemption, you submit VAT-R before the first activity that is to be settled as an active taxpayer. VAT-EU registration may also be needed for an exempt taxpayer.

6. Submit the CEIDG-1 application

The application can be submitted:

online via Biznes.gov.pl,
at the commune or city office,
by registered letter with a notarially certified signature.

To submit online, you need a supported identification method, for example a Trusted Profile, e-ID or e-banking. The lack of a Trusted Profile does not prevent paper registration.

Entry into CEIDG is free of charge. Beware of private registries sending payment requests after registration.

7. Contact your insurance company

CEIDG transfers the payer's data to ZUS, but the application to the appropriate insurance must still correspond to your situation.

Sample documents:

ZUS ZZA in the case of start-up relief or other title providing only health benefits,
ZUS ZUA when reporting to social and health care.

The deadline is generally seven days from the date the obligation arises. The start-up tax relief does not exempt you from health insurance premiums. Afterwards, you may be entitled to preferential social contributions if you meet the conditions.

We do not provide one exact amount of "small ZUS" for each entrepreneur, because sickness benefits, accident rates and the Labor Fund are important.

8. Bill and whitelist

The law does not require each JDG to have a separate company account. However, a settlement account becomes practically necessary for, among others, B2B payments, split payment and reporting the account to the white list.

Do not base your bank selection on the price list copied into the article. Fees and release conditions vary; check the fee schedule on the decision day.

9. Prepare KSeF

The KSeF schedule depends on the type of taxpayer and transitional regulations. From April 1, 2026, the obligation covered most other entrepreneurs after the first February stage, but until the end of 2026 there is, among other things, a deferral for invoice issuers of up to PLN 10,000 per month.

Before entering, check your eligibility, method of issuing, collecting costs and emergency mode. Simply logging into the system does not complete the preparation.

10. Keep an eye on your first deadlines

After startup, check:

deadline for reporting to the Social Insurance Institution,
deadline for PIT advance payment or lump sum payment,
ZUS contribution deadline,
JPK_V7, if you are an active VAT payer,
VAT-EU or VAT-9M for appropriate transactions,
KSeF responsibilities,
revenue records, KPiR or other appropriate documentation.

Sources

Are you setting up JDG?

Oxyok can take over current accounting after registration - from PLN 49 + VAT per month. We choose the form of tax and VAT based on actual data, not one rate from an advertisement.

Write to Paweł.