Purpose:
Operation of a small business by an individual.

Founder
Individual

Minimum capital
N/A

Legal personality
None. An individual is referred to as an entrepreneur.

Liability
The entrepreneur is liable for his or her debts and obligations with his or her entire property.

Taxation
PIT Declaration - Personal Income Tax.

Establishment process
Entry in the Business Activity Register (ewidencja działalności gospodarczej) maintained by the head of a commune (wójt), the mayor of a town or the president of a city.

Additional requirements for foreign investors
International agreements on reciprocity should be in place. Otherwise, a foreign investor is required to present a certificate issued by the competent Polish representation abroad, stating that, in accordance with the principle of reciprocity, Polish entrepreneurs are permitted to conduct business activity in the country in which the investor has permanent residency or registered office.