Registering a sole trader business does not have to be complicated. Find out how to navigate CEIDG, ZUS, the cash register requirement and a business bank account without making mistakes.
Setting up a sole trader business (JDG) is one of the simplest ways to legally start your own business in Poland. Although the registration itself is free of charge and can take just a few minutes online, many questions and doubts have arisen around the process — particularly regarding ZUS, choosing a tax form, or the obligation to have a cash register. This guide will walk you through each stage of registering a JDG in 2026, pointing out what to pay attention to in order to avoid costly mistakes from the very start.
Before you submit your application in CEIDG, you need to make one of the more important business decisions: choose a tax form. In 2026 you have the following options: • Progressive tax scale (12% and 32%) – straightforward, with a tax-free allowance, but without the possibility of deducting the health insurance contribution from tax. • Flat tax (19%) – a fixed rate regardless of income, advantageous at higher earnings. • Lump-sum tax on recorded revenue – rates from 2% to 17% depending on the PKD code, with no deductible costs. • Tax card – available only to those continuing an existing business, not for new registrations. The chosen tax form must be declared at registration or by the 20th day of the month following the first revenue. A mistake at this stage can have a real financial impact throughout the entire tax year — it is worth consulting an accountant before making this decision.
The Central Registration and Information on Business (CEIDG) is the only place where you register a JDG. The CEIDG-1 application can be submitted: 1. Online via ceidg.gov.pl – requires a trusted profile (profil zaufany) or an e-ID (e-dowód). 2. In person at the local municipal office – a paper application confirmed by an official. In the application you provide, among other things, your personal details, business address, PKD codes (primary and additional), the business start date, and the chosen tax form. The CEIDG-1 application simultaneously serves as a notification to GUS (assignment of NIP and REGON) and to the US — you do not need to visit these offices separately. You can register the business with a future start date, which can be useful when planning your first invoice.
Registration in CEIDG does not replace the obligation to notify ZUS as a contribution payer — you have 7 days from the business start date to do so. You must submit form ZUS ZFA (payer registration) as well as ZUS ZUA or ZUS ZZA (own insurance). In 2026, new entrepreneurs may benefit from the following reliefs: • Start-up relief (Ulga na start) – exemption from social insurance contributions for the first 6 months (you pay only the health insurance contribution). • Small ZUS (preferential contribution base) – for the following 24 months you pay contributions based on 30% of the minimum wage. The health insurance contribution is calculated on income (progressive scale, flat tax) or revenue (lump-sum tax) — its amount therefore depends on your results. When planning your budget, it is worth factoring in this element right from the start.
Having a dedicated business bank account is not always legally mandatory, but in practice it is essential. Transactions exceeding PLN 15,000 between entrepreneurs must be cashless, and the VAT white list requires the disclosure of a business account number. When choosing an account, it is worth paying attention to: • No monthly fees subject to a minimum turnover. • Integration with invoicing systems. • Availability of payment terminals and support for foreign transfers. From 2026, KSeF — the National e-Invoice System — is mandatory. Every sales invoice issued to another entrepreneur must be submitted to KSeF. Make sure your invoicing software is integrated with it, or use the free application provided by the Ministry of Finance.
Not every JDG is required to have a cash register. The obligation to use one depends on the type of sales and the level of turnover. You must have a cash register if: • You sell goods or services to natural persons who are not conducting business activity (B2C). • You exceed the annual turnover threshold of PLN 20,000 from such sales. Certain industries are subject to the obligation regardless of turnover — for example hairdressing, cosmetic, medical, car repair and catering services. Cash registers must be online (they transmit data to the Central Cash Register Repository). The purchase of a cash register can be partially deducted from tax — the relief amounts to up to 90% of the net price, not exceeding PLN 700 per device.
After setting up a JDG, you will have ongoing record-keeping obligations. Their scope depends on the tax form and VAT status: • VAT taxpayer – submits JPK_V7M (monthly) or JPK_V7K (quarterly) and settles output and input VAT. • Progressive scale or flat tax – maintains KPiR (the Tax Revenue and Expense Ledger); from 2026, JPK_PKPIR is being gradually implemented. • Lump-sum tax – revenue records, a simplified form. • All entrepreneurs – from 2025/2026, JPK_CIT (for companies) and analogous structures for JDG are being implemented in subsequent stages. Income tax advance payments and ZUS contributions must be paid by the 20th day of the following month at the latest. Timeliness is fundamental — arrears generate interest and may result in a tax audit.
Setting up a JDG is today simpler than ever — however, the devil is in the details. A wrong choice of tax form, a missed ZUS deadline, or a lack of integration with KSeF can generate real costs. If you want to be certain that your business is starting on solid foundations, contact the Danexis accounting firm. Our team based in Wrocław will be happy to answer your questions and find the optimal solution for your business. Call us on +48 780 760 666 or write to us at kontakt@danexis.pl.