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

On 9 October 2026, a consolidated text of the Act of 6 March 2018 on the Rules of Participation of Foreign Entrepreneurs and Other Foreign Persons in Economic Trading in the Territory of the Republic of Poland was published in the Polish Journal of Laws. Published as item 1313, the document incorporates amendments introduced by legislation adopted in 2025 and 2026, including provisions concerning foreign nationals and the Central Registration and Information on Business (CEIDG).

Publication of the consolidated text does not itself change the law or create new obligations. However, it provides an up-to-date legal reference for foreign entrepreneurs in Poland, including investors planning Polish market entry and businesses already operating there. The Act regulates the conditions for conducting business, establishing branches and representative offices, and providing services on a temporary basis.

---

What does Poland’s Act on the participation of foreign entrepreneurs regulate?

The Act of 6 March 2018 governs the participation of foreign persons in economic activity in Poland. Under Articles 1 and 2, it primarily covers the establishment and conduct of business activities, temporary provision of services in Poland, establishment of branches and representative offices, and cooperation between competent authorities concerning cross-border services.

The Act distinguishes between two key legal concepts. A foreign person includes, among others, an individual without Polish citizenship or a legal entity with its registered office abroad. A foreign entrepreneur, by contrast, is a foreign person conducting business activities outside Poland or a Polish citizen conducting business activities abroad.

This distinction matters when determining the rights available under the Act. Not every foreign person qualifies as a foreign entrepreneur, and eligibility to conduct business in Poland depends on meeting the requirements applicable to the relevant category.

---

Who is permitted to conduct business activities in Poland?

Under Article 4 of the Act, foreign persons from European Union Member States and countries of the European Free Trade Association (EFTA) that belong to the European Economic Area (EEA) may establish and conduct business activities in Poland on the same terms as Polish citizens.

Similar rights apply to certain categories of third-country nationals. These include individuals holding a permanent residence permit, an EU long-term resident permit, certain temporary residence permits, refugee status, subsidiary protection or a valid Polish Card (Karta Polaka). The Act also specifies other grounds on which foreign nationals may conduct business on the same terms as Polish citizens.

Foreign persons who do not fall within the categories specified in Article 4(1) and (2) may conduct business activities only through a limited partnership, partnership limited by shares, limited liability company, simple joint-stock company or joint-stock company, unless international agreements provide otherwise. They may also join these companies and subscribe for or acquire shares or other equity interests, subject to the same qualification concerning international agreements.

In addition, Article 4(3a) introduces specific restrictions concerning recurring non-cash benefits and the provision of work or services in exchange for shares in a simple joint-stock company. This provision must be considered alongside the relevant transitional arrangements.

For foreign investors, this means that entering the Polish market requires an assessment not only of the available legal structures but also of the rights associated with the investor’s legal status. This is particularly important for entrepreneurs from outside the EU and EEA, who are subject to separate conditions under the Act.

When planning market entry, businesses should also consider registration and organisational requirements. Selecting the appropriate legal structure and preparing the necessary documentation are essential elements of company registration in Poland.

---

Branches of foreign entrepreneurs in Poland – key rules

One of the business structures recognised under the Act is a branch of a foreign entrepreneur. Under Article 14, entrepreneurs from EU and EEA countries may establish branches with a registered office in Poland. Entrepreneurs from other countries may do so on the basis of reciprocity, unless ratified international agreements provide otherwise.

A branch may conduct business activities only within the scope of activities carried out by the foreign entrepreneur abroad. The restriction under Article 15 means that a Polish branch cannot independently expand into business areas outside the activities of its parent business.

Before commencing operations, a branch must be entered in the register of entrepreneurs maintained by the National Court Register (KRS). The foreign entrepreneur must also appoint a person authorised to represent the business at the branch and submit the required registration documents, together with the appropriate Polish translations.

What obligations apply to a foreign entrepreneur’s branch in Poland?

Article 19 of the Act sets out the obligations associated with operating a branch. The foreign entrepreneur must use its original business name together with the Polish translation of its legal form and the words “oddział w Polsce” (branch in Poland). It must also maintain separate accounting records for the branch in Polish, in accordance with Polish accounting regulations.

The entrepreneur must additionally notify the minister responsible for economic affairs, within 14 days of the relevant event, of the commencement of liquidation proceedings involving the foreign entrepreneur or the loss of its right to conduct business activities.

For international corporate groups, the requirement to maintain separate accounting records is particularly significant. Even where a business uses a centralised financial and accounting system, its Polish branch must be appropriately distinguished for statutory reporting and accounting purposes. This requires suitable arrangements for financial documentation and accounting processes.

getsix® has extensive experience providing accounting support to international businesses operating in Poland. Our accounting services in Poland help foreign entrepreneurs maintain records in compliance with Polish regulations while accommodating the requirements of international corporate structures.

The Act also regulates circumstances in which the minister may issue a decision prohibiting business activities through a branch, including cases involving serious breaches of Polish law. However, the provisions of Article 20(1)–(5) governing this procedure do not apply to foreign entrepreneurs from Member States.

---

Representative offices of foreign entrepreneurs – how do they differ from branches?

Foreign entrepreneurs may also establish representative offices in Poland. However, this form of business presence is subject to substantially narrower restrictions on permitted activities.

Under Article 22 of the Act, a representative office may engage exclusively in advertising and promoting the foreign entrepreneur. It is therefore not intended for conducting operational or sales activities in Poland.

As a general rule, establishing a representative office requires registration in the Register of Representative Offices of Foreign Entrepreneurs, maintained by the minister responsible for economic affairs. An exception applies to foreign banks and credit institutions within the meaning of the Polish Banking Law.

The registration application must be prepared in Polish and include the entrepreneur’s details, information about its business activities, the person authorised to represent the entrepreneur at the representative office, and the office’s registered address. The Act also specifies requirements concerning foreign documents, their translation and certification. The entrepreneur must additionally hold a legal title to the property designated as the representative office’s registered address.

How long is a representative office registration valid in Poland?

Registration of a representative office is valid for two years. It may be extended for a further two-year period if the foreign entrepreneur submits the appropriate application during the final 90 days of the existing registration period.

As with a branch, an entrepreneur operating a representative office must appoint an authorised representative and maintain separate accounting records in Polish. The entrepreneur must also report changes in the information and circumstances specified by the Act within 14 days of their occurrence.

From an investor’s perspective, the fundamental difference between a branch and a representative office is their permitted business purpose. A branch may conduct business within the scope of its foreign parent entrepreneur’s activities, whereas a representative office is limited to advertising and promotion. The choice should therefore reflect the intended nature of the company’s presence in the Polish market.

---

Can foreign entrepreneurs provide services in Poland without registering a branch?

Yes. Article 5 of the Act allows service providers from Member States to provide services temporarily in Poland without registration in the KRS register of entrepreneurs or CEIDG. The applicable rules derive from the Treaty on the Functioning of the European Union or agreements governing the freedom to provide services.

However, this does not mean that temporary service provision is exempt from all obligations under Polish law. In certain circumstances, providing services temporarily may require a concession, permit, certificate or entry in a regulated activity register, where such requirements arise from separate legislation and meet the conditions specified in the Act.

Foreign entrepreneurs from outside Member States may provide services under international agreements binding on Poland or, in the absence of such agreements, on the basis of reciprocity.

The Act also establishes information obligations towards service recipients for providers from Member States. These include supplying identification details, information about the service, applicable contractual terms and required professional authorisations. Failure to comply with specified information obligations, or providing false information, may result in a fine.

The exclusions under Article 12 must also be considered, including those concerning certain types of services regulated by separate legislation.

---

Changes affecting foreign entrepreneurs and CEIDG from 1 November 2026

The consolidated text published in October 2026 also incorporates provisions arising from the Act of 13 March 2026 amending the Act on the Central Registration and Information on Business and the Business Information Point and certain other acts (Journal of Laws, item 507).

From 1 November 2026, foreign persons applying for entry in CEIDG must have a Polish personal identification number (PESEL) or, if no PESEL number has been assigned, an appropriate unique identifier issued by an EU Member State for cross-border identification purposes. This requirement follows from Article 4(9) of the Act.

Transitional provisions also establish a deadline for foreign persons already registered in CEIDG. If their registration does not contain the required identifier, they must update their details by 1 June 2030. After that date, an entry containing neither a PESEL number nor the appropriate cross-border identifier is subject to removal from CEIDG.

---

What does the Act mean for foreign entrepreneurs operating in Poland?

The Act on the Rules of Participation of Foreign Entrepreneurs is relevant both to investors planning to enter the Polish market and to businesses already operating branches or representative offices in Poland. It defines the fundamental rights of foreign persons and the obligations associated with selected forms of business activity.

For foreign investors, particularly important considerations include permitted business structures, restrictions applying to branches and representative offices, registration requirements and accounting obligations. Before commencing operations, businesses must also consider other legislation applicable to their chosen organisational structure, including Polish tax, accounting and employment regulations.

The publication of the consolidated text on 9 October 2026 does not require businesses to take action solely because the document has been published. However, it provides a consolidated reference for reviewing the rules governing business activities in Poland. The separate effective dates of individual legislative amendments must also be taken into account.

When planning business activities in Poland, choosing the appropriate legal structure and establishing suitable organisational arrangements are essential. getsix® supports foreign investors with company formation in Poland and the organisation of accounting and financial processes in line with Polish regulatory requirements. Contact us.

---

Legal basis

• Act of 6 March 2018 on the Rules of Participation of Foreign Entrepreneurs and Other Foreign Persons in Economic Trading in the Territory of the Republic of Poland – consolidated text, Journal of Laws of 2026, item 1313.
• Act of 13 March 2026 amending the Act on the Central Registration and Information on Business and the Business Information Point and certain other acts (Journal of Laws of 2026, item 507).

---

***