Publication date: 28.04.2025
Khrystyna Tvardovska is a lawyer with 16 years of professional experience, holding a Polish-recognized degree and legal education from the University of Wrocław. She specializes in the legalization and employment of foreigners, while also offering legal advice in other areas. Her key services include residence cards, citizenship, confirmation of Polish origin, the Pole’s Card, support with international marriages, international protection, driver’s license exchange, and appeals against government actions or inaction. She works with both individuals and businesses, assisting entrepreneurs in obtaining licenses, permits, and registering a business. She also has hands-on experience in a staffing agency.
Opening an LLC in Poland: How a Lawyer Helps Avoid Mistakes and Launch a Business
Opening a company in Poland is a strategic decision for many foreigners, especially from Ukraine. The most popular form is the Spółka z ograniczoną odpowiedzialnością (Sp. z o.o.) — equivalent to a limited liability company. It provides limited liability for founders, allows legal business operations, participation in public tenders, and attracting investments.
However, even a seemingly simple procedure often faces legal difficulties due to lack of experience, language barriers, or unfamiliarity with local laws. Lawyer Khrystyna Tvardovska, an expert of the legal marketplace "Consultant", provided full support to the client — from business planning to company registration, obtaining the KRS number, and tax identifiers.
Case Details
The client approached with the intention of quickly opening an IT company in Poland. The main condition was to open the company as soon as possible in order to sign a contract with a Polish customer. The client did not have a PESEL number, did not use a trusted profile, and needed full assistance with the entire process.
Resolution Stages
1. Choosing the registration method: Online via S24 or through a notary
Two options were offered to the client:
- Online registration through the S24 system (with a trusted profile or a qualified electronic signature)
- Traditional notary registration with a notarized statute, allowing more flexible management authority arrangements
Due to the lack of a trusted profile, the client chose notary registration. Khrystyna prepared the necessary document templates and arranged a meeting with a notary and an interpreter.
2. Preparing the full set of documents
The legal assistance included:
- Preparation of the company's Articles of Association in Polish according to KRS requirements
- Drafting the appointment protocol for the management board (prezes zarządu)
- Preparing applications for KRS registration, obtaining NIP and REGON
- Preparing the VAT registration application
- Drafting a sample lease agreement for the company's registered office
The lawyer also verified the possibility to obtain the "small taxpayer" status (CIT 9%) and consulted an accountant about the initial reporting requirements.
3. Registration with public authorities
After notarization, Khrystyna:
- Submitted the full package to the National Court Register (KRS)
- Obtained the company's NIP, REGON, and VAT identification number
- Delivered the extract from KRS and all registration documents to the client
- Advised on opening a corporate bank account and depositing share capital
Next steps after company registration:
- Signing an accounting services agreement
- Setting up an electronic signature for the management board
- Submitting notifications to ZUS (if hiring employees)
- Depositing the company's share capital
Typical mistakes that were avoided:
- Incorrect completion of the KRS application (errors in the registered address)
- Filing for VAT registration without sufficient justification
- Using a generic template for the Articles of Association without considering future business activities
Photo of KRS extract – proof of registration:
.png)
Frequently Asked Questions
Question
Is having a PESEL number mandatory for registering a Sp. z o.o.?
Answer
No. It is possible to register a company without a PESEL number through a notary. However, for online registration via S24, a PESEL or trusted profile is mandatory.
Question
How long does the procedure through a notary take?
Answer
On average, it takes 5–7 business days, including document signing, KRS submission, and receiving the company's number.
Question
What taxes does a Spółka z o.o. pay?
Answer
The basic CIT rate is 19%, but newly established companies with revenues up to EUR 2 million may apply a 9% CIT if they meet small taxpayer criteria.
Thanks to the professional support of lawyer Khrystyna Tvardovska, the client successfully opened a Sp. z o.o. in Poland. Avoiding common mistakes allowed to quickly gain full legal status for doing business and signing contracts. This case shows how professional legal assistance saves time, nerves, and money.
