Sole Proprietorship (JDG/CEIDG) | TaxNXT

A Sole Proprietorship (JDG – Jednoosobowa Działalność Gospodarcza) is ideal in Poland for entrepreneurs seeking fast setup, low admin, and flexible operations. TAXNXT manages the entire journey: CEIDG application, NIP–REGON, tax regime selection (progressive/flat/lump-sum), ZUS onboarding, e-invoicing, and business bank account.

Who Can Open a JDG?

• Polish citizens and EU/EEA citizens: Can apply directly via CEIDG.

• Non-EU/EEA nationals: May open a JDG if they hold lawful residence in Poland with the right to work or run a business (e.g., suitable residence & work permit, EU Blue Card, etc.).

• Basic requirements: ID/passport, address statement, PESEL (if available), and contact/access details for tax and ZUS submissions.

Note: Conditions for foreign nationals depend on residence status. We assess your situation and choose the most suitable route.

Why Choose a Sole Proprietorship?

• Fast formation: In many cases, CEIDG submission and registration can be same-day.

• Simplicity: Single owner, low paperwork, minimal formalities.

• Tax flexibility: Choose Progressive (skala), Flat 19% (liniowy), or Lump-sum (ryczałt).

• Lower starting costs: Potential ZUS reliefs (“ulga na start”, preferencyjne składki) if eligible.

Why TAXNXT?

• End-to-end setup: CEIDG → NIP–REGON → tax regime choice → ZUS → (if needed) VAT/VAT-UE → invoicing.

• Tax regime analysis: Side-by-side comparison of skala / liniowy / ryczałt based on your revenue–cost profile.

• Operational setup: E-invoicing, expense tracking, bank integration, JPK/VAT calendar.

• Compliance & banking: White-list IBAN, split payment, AML/KYC prep and bank appointment (most banks require in-person KYC in Poland).

Scope — What We Handle

• CEIDG registration (JDG) with PKD activity codes

• NIP–REGON processing and tax communication preferences

• Tax regime selection: Skala, Liniowy (19%), Ryczałt — simulations and recommendation

• ZUS onboarding: “Ulga na start” / preferential contributions (where applicable)

• VAT/VAT-UE registration (if required) and JPK_V7 workflow

• Invoicing & e-invoicing (e-archive, numbering, content checks)

• Bank account support, appointment, and white-list IBAN entry

• Templates & onboarding: Quote/invoice/payment templates, monthly calendar, portal access

How It Works

1. Discovery & Eligibility – Verify residence/work rights and your business model.

2. Docs & Filing – CEIDG form, PKD selection, NIP–REGON.

3. Tax & ZUS – Regime simulation and choice; ZUS start and relief planning.

4. (If applicable) VAT – VAT/VAT-UE registration and JPK_V7 calendar.

5. Operations – E-invoicing, expense tracking, bank account, white-list and payment flows.

Note: For bank account opening, an authorized person usually must visit Poland in person (in-person KYC).

Quick Guide to Tax Regimes

• Progressive (skala): Can be advantageous at lower income levels; increasing rates.

• Flat (19% – liniowy): Popular for professionals with higher margins and clear cost structure.

• Lump-sum (ryczałt): Fixed rate on revenue—very convenient for some activities, less so for others.

We provide a simple comparison showing the net cash impact for your case.

Example Scenarios

• Freelance Developer: Cross-border services; 19% flat + (if applicable) VAT-UE; e-invoicing and FX collection flow.

• E-commerce Seller: Lump-sum assessment; invoicing tuned to returns/stock; white-list IBAN in place.

• Consultant: Low expenses / high margin; improved net profit with flat tax; ZUS relief schedule.

Helpful Official Resources

• CEIDG (prod.ceidg.gov.pl) – Sole proprietor registrations

• biznes.gov.pl – Formation guides and procedures

• podatki.gov.pl – Tax regimes, VAT info, white-list IBAN

• ZUS (zus.pl) – Contribution types and reliefs

Get in Touch

Fast setup, the right tax regime, smooth operations.
Let’s complete the CEIDG → NIP–REGON → ZUS → (if needed) VAT → Bank sequence quickly and compliantly with TAXNXT.