Poland’s Act on the participation of foreign entrepreneurs – overview of the regulations

Poland’s Act on foreign entrepreneurs defines the conditions for conducting business in Poland, establishing branches and representative offices, and providing services temporarily. From 1 November 2026, foreign persons applying to the Central Registration and Information on Business (CEIDG) must have a PESEL number or an eligible European Union cross-border identifier. The consolidated Act published on 9 October 2026 does not itself create new obligations.

Who can conduct business in Poland?

Foreign persons from the European Union (EU) and the European Economic Area (EEA) may establish and conduct business activities in Poland on the same terms as Polish citizens.

The same applies to certain categories of third-country nationals, including holders of permanent residence permits, refugee status, subsidiary protection or a valid Polish Card.

Other foreign persons may generally conduct business only through selected company forms, including:

• a limited partnership or partnership limited by shares,
• a limited liability company,
• a simple joint-stock company,
• a joint-stock company.

International agreements may provide otherwise. For foreign investors, the available structure therefore depends on their legal status as well as the form of business planned in Poland.

What rules apply to a foreign entrepreneur’s branch?

Entrepreneurs from EU and EEA countries may establish branches in Poland. Entrepreneurs from other countries may do so on the basis of reciprocity, unless ratified international agreements provide otherwise.

A branch may operate only within the scope of activities conducted by the foreign entrepreneur abroad and must be registered with the National Court Register (KRS) before commencing operations.

The entrepreneur must appoint an authorised representative and maintain separate accounting records in Polish for the branch.

The commencement of liquidation proceedings or loss of the right to conduct business must be reported to the competent minister within 14 days.

How does a representative office differ from a branch?

A representative office has a much narrower purpose. Under the Act, it may engage exclusively in advertising and promotion of the foreign entrepreneur.

It cannot be used for operational or sales activities in Poland.

Registration is valid for two years and may be extended for another two-year period if the application is submitted during the final 90 days of the current registration.

A representative office must also appoint an authorised representative and maintain separate accounting records in Polish.

Can services be provided without establishing a branch?

Service providers from Member States may temporarily provide services in Poland without registering with KRS or CEIDG.

However, separate Polish regulations may still require a concession, permit, certificate or registration of regulated activity.

Entrepreneurs from outside Member States may provide services under international agreements binding on Poland or, where no such agreements exist, on the basis of reciprocity.

What changes in CEIDG from 1 November 2026?

From 1 November 2026, foreign persons applying to CEIDG must have a PESEL number or, if none has been assigned, an appropriate unique identifier issued by an EU Member State for cross-border identification purposes.

Foreign persons already registered in CEIDG whose entries do not contain the required identifier must update their details by 1 June 2030. After that date, an entry without a PESEL number or eligible identifier is subject to removal.

The consolidated Act published on 9 October 2026 does not itself require businesses to take action. It does, however, provide an updated reference for foreign investors assessing how to structure and conduct business in Poland.

Read the full article here: Poland’s Act on the participation of foreign entrepreneurs – overview of the regulations