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JDG · CEIDG · 1 day

Sole proprietorship (JDG)

Polish sole proprietorship for residence-card holders

JDG (jednoosobowa działalność gospodarcza) is the Polish sole proprietorship. CEIDG registration takes 1 day. Tax options: 12/19/flat 19/IP Box (5%). Foreigners need a residence card with the right to conduct business — most TRCs allow it (except student TRCs). We run it end-to-end from form choice to your first JPK_V7 return.

CEIDG registration
1 day
online via mObywatel
Start ZUS
0 PLN
first 6 months — Ulga na start
Mały ZUS Plus
~ 460 PLN/mo
after Ulga · revenue < 120k PLN
Full ZUS
~ 1,700 PLN/mo
after 24+ months

Who JDG fits

Simpler and cheaper than Sp. z o.o., but requires a residence card and exposes personal assets.

01 / 06

IT freelancer with one client

Developer on B2B contract with a Polish or foreign company. JDG + IP Box (5%) often beats Sp. z o.o.

02 / 06

Self-employed specialist

Designer, marketer, translator, tutor, consultant. JDG is ideal — minimal bureaucracy.

03 / 06

Small shop or service

Local hairdresser, café, repair shop. Up to 5–10 employees on a JDG with upoważnienie.

04 / 06

Niche testing

Launch without commitments. Closing JDG — 1 day in CEIDG.

05 / 06

IT with IP Box

JDG flat 19% + IP Box (5% on software-IP income) yields ~5–6% effective tax.

06 / 06

Residence permit through self-employment

Active JDG (6+ months, regular revenue) qualifies for the self-employed residence card.

How we open it

From rights check to first contract — 3–5 business days.

  1. 01

    Free consultation

    30 min

    Verify TRC rights, pick tax form (progressive / flat 19% / lump sum / IP Box).

  2. 02

    PKD codes and plan

    1 day

    Match codes to your services/products. Main code drives ZUS rate.

  3. 03

    CEIDG registration

    1 day

    Filed via ePUAP, mObywatel, or in person. NIP, REGON, VAT-R activation.

  4. 04

    ZUS — Ulga na start

    7 days

    ZUS-ZUA filed. 6 months pay only health (~314 PLN).

  5. 05

    Business bank account

    1–3 days

    mBank, ING, PKO BP. Usually free for JDG.

  6. 06

    JPK_V7 monthly

    each month

    Combined VAT + expense ledger by 25th of next month. Bookkeeper handles it.

  7. 07

    After Ulga

    6+ months

    Mały ZUS Plus 24 months (~460 PLN if revenue < 120k). Then full ZUS (~1,700 PLN).

/ documents

What we need

Quick — the key is a TRC with the right.

  • Passport + residence card with business right01
  • PESEL (mandatory for CEIDG)02
  • Polish residential address03
  • Business address (can match home)04
  • PKD codes05
  • Trusted profile / qualified e-signature06
  • Bank account07
  • PoA if filed through us08

Our fee

CEIDG and ZUS are free. You pay for our time and bookkeeping.

Consultation
Free
30 min · form & PKD
PopularJDG opening
from 600 PLN
CEIDG + ZUS + bank + VAT-R
JDG bookkeeping
from 250 PLN/mo
KPiR / lump sum + JPK_V7
JDG + self-employed TRC
from 4,800 PLN
JDG + residence permit

* No state fees. ZUS ~314 (Ulga), ~460 (Mały+), ~1,700 (full). Tax billed separately.

Legal basis
  • §01Entrepreneurs Act of 6 March 2018
  • §02PIT Act of 26 July 1991 (progressive, flat, lump sum)
  • §03ZUS Act of 13 October 1998 (Ulga, Mały ZUS Plus)
  • §04CEIDG Act of 6 March 2018
  • §05VAT Act of 11 March 2004 (200,000 PLN exemption)
/ questions

Frequently asked

  • Only with a residence card carrying the right to conduct business. Most work/business/family TRCs grant it; student TRCs and D-visas don't. EU citizens — no card needed.

Related services

Everything a foreigner needs in Poland

Sp. z o.o. registration

Polish LLC in 7–10 days — KRS, NIP, REGON, VAT, bank account

Tax and accounting

Polish tax optimization: CIT 9%, Estonian CIT, IP Box 5%, VAT-UE

Temporary Residence Card

Karta Czasowego Pobytu — TRC

/ Send request

JDG in 1 day

Free consultation, TRC verification, tax form choice. Turnkey in 3–5 days.

Send request+48 506 55 07 21