A Polish company for Ukrainian entrepreneurs in 2026 — a complete legal and operational guide

In 2026, a Ukrainian citizen can register a Polish Sp. z o.o. within 1–7 business days, holding a PESEL UKR number, share capital of 5 000 PLN and a registered address in Poland. Poland remains the first choice for Ukrainian entrepreneurs relocating or expanding their business in Europe — thanks to the short procedure, low capital requirements, access to the EU market and a path to a residence card based on business activity. After 2022, the number of companies set up in Poland by Ukrainian citizens grew many times over and now constitutes the largest segment of registrations involving foreign participation.

This guide focuses on the elements specific to Ukrainian entrepreneurs — the issues that do not arise (or arise differently) for citizens of other countries. We described the basic rules for registering a Polish company as a foreigner in a separate, broader guide; here we get into the layer of Ukrainian specifics: PESEL UKR status, cross-border banking, double taxation, documents from Ukraine, the accelerated residence-card path and the practice of dealing with Polish authorities in the current phase of Polish-Ukrainian cooperation.

In brief

• PESEL UKR: a special status for Ukrainian citizens that also covers registration pathways; currently in force until 30 June 2026 (with the possibility of further extension)
• Legal form: Sp. z o.o. for 95% of cases; JDG is available to Ukrainian citizens in full, provided they hold a specific residence status
• Banking: opening a Polish business account requires the president to be present at a branch; the most welcoming banks for Ukrainian clients are mBank, ING, PKO BP, Santander
• Taxes: the Polish-Ukrainian double taxation treaty (concluded in 1993, amended in 2008) governs most cases of dual residence
• Temporary residence card: in 2026, Ukrainian citizens have shortened procedural pathways in selected voivodeships on the basis of the special act (specustawa)

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Why Poland remains the natural choice for Ukrainian entrepreneurs

In 2026, for Ukrainian entrepreneurs Poland is something more than “a neighbouring EU country”. Five features of the Polish market make this choice meaningful not only on an emotional level, but above all on a business one.

The first is the scale of the existing presence. More than 2 million Ukrainian citizens live and work in Poland in 2026, a significant portion of whom are active consumers and potential employees. A company set up in Poland has immediate access to a large Ukrainian-speaking market — inside the EU.

The second is the service infrastructure. In 2026, Polish law firms, accounting offices, tax advisers and banks routinely serve Ukrainian clients. In Warsaw, Kraków, Wrocław and the Tri-City, dozens of providers offer service in Ukrainian. This significantly reduces the operational friction that cannot be avoided in other EU jurisdictions.

The third is geography and logistics. For companies operationally tied to Ukraine — manufacturing, logistics, e-commerce with a goods base in both countries — geographic proximity and open border crossings remain a value that is hard to replace. A flight from Warsaw to Lviv is less than an hour (when the air corridors return to operation); by car to Kraków or Rzeszów, a few hours.

The fourth is the special act (specustawa). The Act on assistance to citizens of Ukraine of 12 March 2022 and its subsequent amendments introduced a range of legal facilitations, including access to the Polish labour market without the need to obtain a permit, simplified procedures for obtaining a PESEL and accelerated pathways in some aspects of legalising residence. The current state of affairs is in force until 30 June 2026, with the possibility of further extension.

The fifth is access to the EU market. A Polish company is a Polish legal entity in the European Union — with full access to the VAT-OSS procedure, European payment processors (Stripe, Wise Business, Revolut Business, Adyen), smooth invoicing across 27 countries and financing pathways available exclusively to EU entities.

The legal status of a Ukrainian citizen in Poland in 2026

Before starting the company registration procedure, it is worth correctly determining your legal status — because it affects the available forms of activity, the documentation requirements and the residence-legalisation path.

PESEL UKR

PESEL UKR is an identification number granted to Ukrainian citizens on the basis of the special act. It is a PESEL number with a special status, giving access to a number of simplifications: full access to the Polish labour market, medical care, social benefits, and — importantly for our topic — the ability to run sole proprietorship business activity (JDG) on the same terms as Polish citizens.

PESEL UKR status is in force until 30 June 2026. Further extensions are expected, but every Ukrainian entrepreneur planning a long-term presence in Poland should at the same time prepare a permanent legalisation path (temporary residence card), independent of the special act.

Temporary residence card (TRC) — the standard path

A temporary residence card is issued for a period of up to 3 years on various grounds. For Ukrainian entrepreneurs the most relevant are:

• A residence card based on employment — for people employed under an employment contract in a Polish company, including their own company
• A residence card based on business activity — for people running a Polish JDG or holding a position on the management board of a Polish company
• A residence card based on family reunification — for spouses, children and parents of people who already hold a residence card or Polish citizenship

The standard procedure: filing an application at the voivodeship office competent for the place of intended residence, with a waiting time of 3–12 months depending on the voivodeship. In 2026, the Mazowieckie voivodeship has some of the longest waiting times, while smaller voivodeships often process applications in 3–4 months.

Residence card — the simplified path for Ukrainian citizens

Under the special act, since 2024 Ukrainian citizens have been able to apply for a residence card in a simplified, procedurally shorter mode. The practical details differ between voivodeships — in our practice we see the fastest procedures in Małopolskie, Pomorskie and Dolnośląskie; the slowest in Mazowieckie and Wielkopolskie.

Choosing a legal form from the perspective of a Ukrainian entrepreneur

For Ukrainian citizens with an active PESEL UKR, all the legal forms of Polish commercial law are available — including JDG, which citizens of many other non-EU countries do not have.

Sole proprietorship (JDG)

JDG is the simplest form — registration via CEIDG online in 1 day, no share capital, simplified accounting (KPiR or a flat-rate tax card), ZUS for the entrepreneur. The revenue limit for simplified accounting in 2026 is 2 mln EUR per year.

When JDG makes sense for a Ukrainian entrepreneur:

• A freelancer (IT, marketing, design, copywriting)
• A solo founder without external investors
• Revenue up to 1–2 mln PLN per year
• No need to limit liability
• Planning ZUS for yourself as part of an insurance strategy

When JDG is NOT enough:

• High-risk activity (e-commerce with stock, manufacturing activity)
• Plans to raise investors
• Employing a team of more than a few people
• A requirement to limit liability to business assets
• Activity requiring a formal, rigid structure (medical practices, regulated firms)

Limited liability company (Sp. z o.o.)

Sp. z o.o. is a universal form — with legal personality, limited liability of the shareholders and full accounting. We described the full characteristics of the form in our general guide for foreigners. From a Ukrainian perspective, it is recommended in most cases above the scale of a freelancer.

A practical suggestion: if you are hesitating between JDG and Sp. z o.o., choosing Sp. z o.o. from the start usually saves a later migration, which is costly and time-consuming. JDG makes sense mainly for activity in which the safety of personal assets is not a priority.

Step by step: registering an Sp. z o.o. — from the Ukrainian perspective

Below is a procedure focused on the elements characteristic of a Ukrainian entrepreneur. We described the basic registration steps in detail in the full registration guide for foreigners; here we focus on the Ukrainian layer.

Step 1: Obtain a PESEL UKR. You file the application at any municipal office (urząd gminy) in Poland, presenting your passport and confirmation of entry after 24 February 2022. The procedure usually takes 1–7 business days. PESEL UKR is the basis for obtaining a Profil Zaufany, which in turn makes it possible to sign the registration application in the S24 system.

Step 2: Obtain a Profil Zaufany. The simplest way is through a Polish bank account (if you already have a personal one) or directly at an office. A Profil Zaufany at the basic level is sufficient for company registration.

Step 3: Prepare the company data. Name, registered seat (a registered address in Poland — a virtual office or a physical address), PKD codes, share capital of at least 5 000 PLN, shareholder data, composition of the management board.

Step 4: Register the company in the S24 system. An online procedure, with entry in the KRS within 1–7 business days. Fees: a 250 PLN court fee + 100 PLN for the Court and Commercial Gazette (Monitor Sądowy i Gospodarczy).

Step 5: Report the beneficial owner (CRBR). The Central Register of Beneficial Owners requires the company’s actual owners to be reported within 14 days of entry in the KRS. This is an often-overlooked step, failure of which results in a penalty.

Step 6: Register as a VAT taxpayer. The VAT-R form is filed at the tax office competent for the registered seat. We described the details concerning verification of the virtual office address by the tax office in a separate article on VAT registration with a virtual office.

Step 7: Open a Polish business account. This requires the personal presence of the president of the management board at a bank branch. The “Banking” section below describes which banks are the most welcoming for clients from Ukraine in 2026.

Step 8: File an application for a temporary residence card (if applicable). If you are planning to stay in Poland longer than permitted under PESEL UKR, or you want a path independent of the special act, file the TRC application in parallel with starting the company’s operations.

Banking — challenges and solutions specific to Ukrainian entrepreneurs

In 2026, Polish banking is functionally open to Ukrainian clients, but the specific bank in which you open the account has a significant impact on how quickly and smoothly you get operational.

The most welcoming banks for Ukrainian clients in 2026

mBank — in 2026, one of the banks best oriented towards serving Ukrainian clients, with a mobile app partly available in Ukrainian, service in selected branches in Ukrainian, and a smooth KYC process for people with a PESEL UKR.

PKO BP — the largest bank in Poland, with the widest branch network. It has a developed policy for serving Ukrainian clients, including dedicated branches with Ukrainian-language service in Warsaw, Kraków, Wrocław and other large cities.

ING Bank Śląski — efficient at serving business clients, including Ukrainian ones, with a good electronic banking platform and decent support in English, which can be a compromise solution.

Santander Bank Polska — an international group, efficient KYC procedures, good terms for business clients running operations in the EU.

Bank Pekao — a sensible choice for companies with a larger volume of operations.

What banks check — and how to prepare

In 2026, Polish banks apply standard KYC (Know Your Customer) procedures enriched with additional layers for Ukrainian clients in situations where the source of funds comes from Ukraine. A practical list of documents that it is worth having prepared:

• Passport (and a valid residence card or PESEL UKR status)
• The company’s KRS, NIP, REGON
• The resolution appointing the management board, the list of shareholders
• An explanation of the source of the share capital (if the funds came from Ukraine — transfer documentation)
• A business plan for the company (a short one, 1-2 pages — some banks ask for it)
• AML/PEP (politically exposed person) statements
• Sworn translations of Ukrainian documents, if required

In practice, the procedure for opening an account for a Ukrainian company with Ukrainian shareholders takes 3–14 business days, depending on the completeness of the documents and the bank.

Transfers from Ukraine — NBU restrictions and legal pathways

Since 2022, the National Bank of Ukraine has maintained exchange-rate restrictions governing currency transfers abroad. For Ukrainian entrepreneurs moving capital to a Polish company, there are primarily three pathways available:

• A transfer under economic assistance (e-residency, business programmes) — requires a specific legal basis
• A transfer under investment abroad — requires an NBU decision for larger amounts
• Funds already located outside Ukraine — a payment from an account in another country to a Polish company is not subject to these restrictions

Because of the constant changes in NBU regulations, every specific transfer above a few thousand EUR should be consulted in advance with a Ukrainian tax adviser.

Wise Business, Revolut Business as a complement

Many Ukrainian entrepreneurs use Wise Business or Revolut Business as a complement to a Polish account — especially for multi-currency operations, international payments and managing UAH. As a main account they do not replace a Polish bank (they are electronic money institutions, not banks), but as a complementary layer they are often practical.

Taxes — where are you a resident?

The key question for a Ukrainian entrepreneur setting up a Polish company: where is my tax residence? The answer affects where you settle your personal income, how you pay out remuneration from the Polish company and whether you are subject to double taxation.

The 183-day rule and the centre of vital interests

Poland treats as a tax resident a person who:

• stays in Poland for more than 183 days in a calendar year, or
• has in Poland the centre of their personal or economic interests

The second condition — the centre of interests — is assessed holistically: where the family lives, where the main assets are located, where the principal activity is conducted, and where regular social and business relationships are maintained.

The Polish-Ukrainian double taxation treaty

Poland and Ukraine have a double taxation treaty, signed in 1993 and amended in 2008. The treaty determines in which of the two countries income is primarily taxed, and introduces a tax-credit mechanism for people who have dual residence.

In practice, for most Ukrainian entrepreneurs registering a Polish company and remaining residents of Ukraine:

• Income from Polish business activity is taxed in Poland
• A dividend paid out from a Polish company is subject to withholding tax in Poland (at a preferential rate of 5% or 15% in accordance with the treaty)
• As a Ukrainian resident, you settle your global income in Ukraine with a tax credit for the tax paid in Poland

For people whose centre of interests has shifted to Poland (family in Poland, main activity conducted in Poland), residence changes to Polish — and then global income is subject to Polish PIT (with a credit for Ukrainian tax, if any).

Practical recommendation: every Ukrainian entrepreneur running a serious business in Poland should unambiguously determine their tax residence with a Polish tax adviser, in the first year of activity. Ambiguous situations (“a bit in Poland, a bit in Ukraine”) generate the greatest risk of disputes with the tax administration of both countries.

Temporary residence card based on business activity — the path for Ukrainians

The temporary residence card (TRC) based on business activity is, for Ukrainian entrepreneurs, one of the most frequently chosen pathways for long-term legalisation of residence. We described the procedure in detail in our guide to the residence card for business activity; here it is worth pointing out the elements specific to Ukrainian citizens:

• Shortened waiting times in selected voivodeships under the special act
• No apostille requirement for some documents issued in Ukraine (depends on the voivodeship and the type of document)
• The possibility of combining statuses — a Ukrainian entrepreneur can hold a PESEL UKR and at the same time file an application for a TRC, to secure a path independent of the special act
• A family package — a TRC obtained on the basis of business activity makes it possible to bring over close family (spouse, children) in the family-reunification mode

Documents from Ukraine — apostille, translations, KSeF

Apostille. Most documents issued in Ukraine require an apostille (certification in accordance with the 1961 Hague Convention) to be used in Poland. The apostille is obtained in Ukraine before the document is taken out of the country. Exceptions: documents covered by bilateral agreements (including some types of civil documents) may be accepted without an apostille.

Sworn translations. Documents in Ukrainian require a sworn translation into Polish performed by a translator entered on the list kept by the Minister of Justice. Cost: 30–80 PLN per page of translation.

KSeF (the National e-Invoicing System). From 2026 it is mandatory for all Polish VAT taxpayers — every invoice issued in Poland by a Polish company must go through the KSeF system. A Ukrainian accounting office (if you use an office in Ukraine) must have access to the Polish KSeF or cooperate with a Polish partner who has this access.

The most frequently overlooked operational aspects

From our practice, four obligations emerge that Ukrainian entrepreneurs most often overlook in the first year of activity:

CRBR (the Central Register of Beneficial Owners). A report within 14 days of entry in the KRS. Failure: an administrative penalty of up to 1 mln PLN.

JPK_V7. The Standard Audit File for VAT — a mandatory monthly electronic declaration. Standard practice at Polish accounting offices, but it requires the accounting to be kept in real time, not with a delay.

PIT-2 for employees. If you employ workers in Poland, the PIT-2 form (an employee declaration regarding taxation) is the first step before the first payment of remuneration.

ZUS for yourself. A company president on an employment contract is subject to ZUS. Without an employment contract (only holding the position) — generally not. An incorrect configuration costs an extra 1 800–3 200 PLN per month.

Practical scenarios — four profiles of Ukrainian entrepreneurs

Scenario 1: A Ukrainian IT freelancer moving to a Polish company. Profile: a programmer or IT consultant working remotely for foreign clients. Form: Sp. z o.o. with the founder as shareholder and president. Address: a virtual office in the standard segment (120–200 PLN/month). Banking: mBank or PKO BP. Residence card: based on business activity, the simplified path for Ukrainian citizens. A realistic first-year budget: 25 000–35 000 PLN.

Scenario 2: A Ukrainian technology company setting up a Polish branch. Profile: an existing Ukrainian company of 10–30 people, opening a Polish entity to serve European clients. Form: Sp. z o.o. — initially 100% owned by the Ukrainian parent company. Address: ultimately its own premises or a class B lease; in the start-up phase a premium virtual office with access to a conference room. Banking: ING or Santander for multi-currency service. A realistic first-year budget: 80 000–150 000 PLN, excluding team costs.

Scenario 3: A Ukrainian e-commerce entrepreneur relocating operations to the EU. Profile: the owner of a Ukrainian online shop moving all operations to Poland for full access to the EU market. Form: Sp. z o.o. with a physical warehouse in Poland. Address: initially a virtual office + a fulfillment partner, ultimately leasing warehouse space. Banking: PKO BP or Santander with a separate foreign-currency account. Residence card: based on business activity, with a parallel application for the family. A realistic first-year budget: 100 000–250 000 PLN.

Scenario 4: A Ukrainian HNW entrepreneur relocating with their family and an investment plan. Profile: the owner of a Ukrainian company, selling or restructuring a business in Ukraine, relocating with their family to Poland with a plan to invest in Polish real estate. Form: a holding Sp. z o.o. (SPV) plus possible operating subsidiaries. Address: a prestigious Warsaw address (premium segment). Banking: a bank with private banking, e.g. PKO BP Private Banking, mBank Private Banking. This is where a combination of services becomes natural — at Henry Estates we combine premium-segment business address service with advisory on premium Warsaw real estate, for clients for whom a presence in Poland is a long-term, family and investment decision.

Explore Henry Estates services for Ukrainian entrepreneurs →

The most common mistakes made by Ukrainian entrepreneurs

From the hundreds of registrations observed in 2024–2026, four recurring mistakes emerge:

Mistake 1: No PESEL UKR before registering the company. A Ukrainian entrepreneur tries to register a company without a PESEL UKR, relying on a foreign eIDAS signature. The procedure is possible, but it becomes complicated — and every subsequent contact with a Polish authority requires additional verifications. Sorting out the PESEL UKR first saves weeks.

Mistake 2: Ambiguity of tax residence. “A bit in Poland, a bit in Ukraine” is obvious in the first year, but it should be formally resolved before the end of the tax year. Unclear situations generate the greatest risk of double taxation.

Mistake 3: Overlooking the CRBR. The 14-day deadline for reporting the beneficial owner is often neglected. The administrative penalty can be significant and disproportionate to the simplicity of the requirement.

Mistake 4: A bank chosen on the basis of price, not service. The lowest account-maintenance fees in the first year lose their significance when the bank blocks transfers for verification every month, or requires personal attendance after every larger transfer from the EU. Choosing a bank that serves Ukrainian clients in a welcoming way is more important than a 30 PLN difference in fees.

Frequently asked questions (FAQ)

Can I register a Polish company if I do not have a PESEL UKR? Yes, but the procedure becomes complicated. Without a PESEL UKR you must have a foreign qualified electronic signature compliant with eIDAS (e.g. Estonian e-Residency or a certificate issued in another EU country), or file the documents through a Polish proxy before a notary. A PESEL UKR obtained before registration saves weeks of work.

Can a Ukrainian citizen have a JDG in Poland? Yes, in full — provided they hold a PESEL UKR, a residence card or another document entitling them to conduct business activity. This is a rarity among non-EU citizens — most third countries have access limited to an Sp. z o.o.

Can I be the president of a Polish company while living in Ukraine? Yes. Holding a position on the management board of a Polish company requires neither Polish residence nor a residence card. In practice, most activities (registration, signing documents, running the company) can be performed remotely. Opening a bank account requires a one-time presence in Poland.

How long does it take to open a Polish business account for a company with a Ukrainian shareholder? 3–14 business days depending on the bank and the completeness of the documents. Ukrainian clients usually go through enriched KYC procedures, especially when the source of the share capital is connected with Ukraine.

Will the Polish company I set up affect my tax status in Ukraine? It may affect it — depending on the scale and nature of the activity and on whether you retain your tax residence in Ukraine. Holding a position in a Polish company usually does not change Ukrainian residence, but income from dividends and remuneration requires a declaration in Ukraine in accordance with the double taxation treaty.

Can I obtain a residence card on the basis of a Polish company of which I am the sole shareholder? Yes. A single-shareholder limited liability company is a fully valid basis for an application for a temporary residence card based on business activity, provided that the company conducts genuine activity and your presence in Poland is needed for it.

What documents from Ukraine do I need to register a company? In most cases the following are enough: a passport and a PESEL UKR. An apostille and sworn translations are needed for more advanced structures (e.g. a Ukrainian company as a shareholder of a Polish company — in which case the Ukrainian company’s documents are needed with an apostille and a translation).

Can I transfer profit from a Polish company to Ukraine? Yes. A dividend paid out to a Ukrainian shareholder is subject to withholding tax in Poland at a preferential rate in accordance with the Polish-Ukrainian treaty (5% if the capital-engagement conditions are met, 15% in other cases). The transfer of funds to Ukraine is subject to NBU regulations.

Can my spouse and children obtain residence cards together with me? Yes, in the family-reunification mode. The application for the family is filed together with, or after obtaining, your residence card; the basis is kinship and demonstrating that you are able to support the family in Poland.

Is there a minimum turnover value required for a Polish company to justify a residence card? Formally yes — the regulations point to “activity of economic significance”. In practice, voivodeship offices assess this differently. A realistic threshold below which applications are sometimes rejected: an annual company turnover below 100 000–150 000 PLN without employment is often treated as “not economically significant enough”.

Can I buy real estate in Poland as a Ukrainian citizen? Yes — as a rule, without restrictions for residential real estate in cities. Agricultural real estate and some commercial real estate require a permit from the Ministry of the Interior and Administration (MSWiA) for non-EEA citizens. Practice shows that for Ukrainian citizens permits are routinely granted.

Can my Polish company own an apartment in Poland? Yes — companies buy real estate on their own account without special restrictions (for residential real estate). Many HNW Ukrainian entrepreneurs structure the purchase of premium Polish real estate through a Polish company for tax and succession purposes.

Summary and next steps

In 2026, Poland remains one of the most sensible European jurisdictions for Ukrainian entrepreneurs — with a simple procedure, a low entry threshold, access to the EU and significant specific facilitations resulting from the special act.

The natural order of decisions, if you are considering a Polish company:

1. Obtain a PESEL UKR (if you do not have one yet) — it is the foundation for all the remaining steps
2. Decide on tax residence — with a Polish tax adviser, ideally before the company’s first transaction
3. Choose the legal form deliberately — JDG vs Sp. z o.o.
4. Plan your banking — choosing a bank that is welcoming to Ukrainian clients saves months of later frustration
5. File the residence-card application in parallel with starting operations
6. Set up accounting right away with a Polish office familiar with the specifics of Ukrainian clients
7. Plan long-term — a permanent residence card, possible Polish citizenship, succession, investments

At Henry Estates we work with Ukrainian entrepreneurs and HNW investors for whom a Polish company is part of a broader strategy of long-term presence in Poland — combining a prestigious registered address service with advisory on premium Polish real estate. We serve clients in five languages, including Ukrainian.

Book a consultation with Henry Estates →

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This article is informational in nature and does not constitute legal, tax or immigration advice. Specific decisions should be made after consulting a Polish tax adviser, a legal counsel and — where immigration matters are concerned — a lawyer specialising in the law on foreigners. The numerical and regulatory data refer to the legal state of affairs in force in June 2026.