Registering a JDG (Jednoosobowa Działalność Gospodarcza) — a sole proprietorship — is the simplest way to start a business in Poland as a foreigner. It's free to register, takes a few days, and gives you full control.
Here's how to do it step by step in 2026.
What Is a JDG?
JDG stands for Jednoosobowa Działalność Gospodarcza — a one-person business registered under your personal name. Poland's equivalent of sole trader or self-employed status.
- Simplest business structure in Poland
- No minimum capital required
- You're personally liable for business debts
- Ideal for: freelancers, consultants, remote workers
Can Foreigners Register a JDG?
Yes — but with conditions:
What You Need Before Registering
- PESEL number — mandatory
- Valid residence permit (Karta Pobytu) or EU/EEA citizenship
- Polish address for the business (can be home address)
- Profil Zaufany — for CEIDG registration online
- Bank account — for business transactions
Step-by-Step Registration
Step 1: Register on CEIDG
Go to ceidg.gov.pl and log in with Profil Zaufany.
Step 2: Fill in Form CEIDG-1
Provide:
- Full name and PESEL
- Business address
- Business activity type (PKD codes)
- Start date
- Tax settlement method
Step 3: Choose Tax and ZUS Settings
- ZUS: New businesses pay reduced ZUS for first 6 months (~400 PLN/month), then standard (~1,800 PLN/month)
- Tax method: ryczałt (flat % of revenue) is simpler; skala podatkowa (progressive) better for higher earners with costs
Step 4: Submit
Your JDG appears in the CEIDG register within 1–3 business days. NIP (tax number) and REGON (statistical number) assigned automatically.
JDG vs Sp. z o.o.
Most foreigners starting out choose JDG for its simplicity.
Ongoing Obligations
After registration:
- ZUS payments — monthly
- Tax declarations — monthly or quarterly
- Bookkeeping — simplified ledger (KPiR) sufficient for most JDGs
- VAT registration — required if annual revenue exceeds 200,000 PLN
Frequently Asked Questions
Can I have a JDG and be employed at the same time?
Yes. Many people in Poland run a JDG alongside a regular employment contract.
Do I need an accountant?
Not required, but recommended. An accountant costs 200–500 PLN/month and prevents costly mistakes.
Can JDG be grounds for Karta Pobytu?
Yes — a JDG can be used as the basis for a temporary residence permit. You'll need to show stable income from the business.
Register Your Business with Legal Solution
We handle JDG registration, NIP, REGON, ZUS setup, and the residence permit application all in one package. Contact us on WhatsApp.