What it usually looks like
Foreign businesses come to Poland in different ways. Sometimes they start with one customer and a few deliveries. Sometimes they hire their first salesperson, rent a warehouse or buy a Polish company. Each time the same question comes up: whether, and in what form, they need to register in Poland.
There are several routes: a subsidiary, a branch, a representative office, or sales from abroad without a local entity in Poland. They differ in liability, running costs and where taxes are paid. The choice depends on your plans – one form suits testing the market, another a production plant and a large team.
Then comes day-to-day business: tax registrations, a bank account, employment contracts, books kept under Polish rules and reports for head office in its own format. The management board abroad wants to understand what it is signing and what it is responsible for. Our role is to translate Polish requirements into a clear plan.
Points to watch
Obligations can arise before the company does
A warehouse, a permanent representative or an employee who concludes contracts in Poland can make a foreign business subject to Polish tax, even though it has registered nothing here. It is worth checking this before the first contract, not after the first question from the tax office.
A form for now and for later
A branch is not a separate company – the parent company is directly liable for its obligations. A company separates the risk and is easier to sell or merge later. It is good to choose the form with plans for several years in mind, not just the first contract.
Do the registrations in order
The court register, the tax office, VAT, social security, a bank account – some steps depend on earlier ones, and some must be completed before the first sale. Getting the order right saves waiting time.
Employees and management
Employing people in Poland means Polish employment law, contributions and tax advances – even when the employer is abroad. Board members and posted workers need separate attention: where they pay tax and contributions, and which documents they should have.
Transactions with head office
Services, goods, licences and loans between the Polish company and the group require contracts and prices that can be justified. We write about this on the Intra-group transactions page.
How we work – step by step
We discuss your plans
We ask what the business wants to do in Poland, on what scale and in what time frame. We also check whether its activities so far have already created obligations in Poland.
We propose a legal form
We compare the possible routes in terms of liability, tax and running costs. We describe our recommendation briefly and in a way the management board abroad can follow.
We set up the company or branch
We prepare the documents and handle the entry in the register and the tax registrations. We help with opening a bank account and with the formalities that require the involvement of people from abroad.
We set up accounting, payroll and HR
We agree the chart of accounts, the document flow and how reporting to head office will work. From the start, the books, tax returns and payroll are kept under Polish rules.
We sort out the contracts
We prepare or review employment contracts, leases, contracts with business partners and arrangements with the group – so that they fit Polish law and the rules that apply within the group.
We support you day to day
After the launch we help the management board and the finance team with day-to-day questions. As the business grows, we check whether the chosen form and rules still suit it.