General rules / permits
The Economic Freedom Act of July 2004 governs the majority of business activities in Poland. This Act regulates conducting, running and closing business activities in Poland, as well as related tasks of public administration.
The other legal act of importance which regulates forms of business conduct in Poland, is the Commercial Companies Code of September 2000, by such entities as: limited partnership, limited joint-stock partnership, limited liability company and joint-stock company.
As Poland is a EU member, the same rules for setting up and conducting the business apply to Polish citizens as well as to every foreign person from the European Union (EU) and the European Free Trade Agreement (EFTA) zones (belonging to the EEA - European Economic Area).
The following legal forms of conducting business are available in Poland to investors originating from EU and EFTA countries:
- sole proprietorship (indywidualna działalność gospodarcza)
- civil partnership (spółka cywilna)
- registered partnership (spółka jawna)
- limited partnership (spółka komandytowa)
- professional partnership (spółka partnerska)
- limited joint-stock partnership (spółka komandytowo-akcyjna)
- limited liability company (spółka z ograniczoną odpowiedzialnością)
- joint-stock company (spółka akcyjna)
- European Company (spółka europejska, Societas Europea)
- European Economic Interest Group (Europejskie Zgrupowanie Interesów Gospodarczych).
Those rules also apply to foreigners living outside the EU and the EEA who:
- have received a permit to settle in Poland
- have consent for tolerated stay or the status of a refugee granted in the Republic of Poland or
- enjoy temporary protection on this territory.
Unless international agreements state otherwise, foreign persons other than those indicated above have the right to establish and conduct business activities only in the form of:
- limited partnership (spółka komandytowa)
- limited joint-stock partnership (spółka komandytowo-akcyjna)
- limited liability company (spółka z ograniczoną odpowiedzialnością)
- joint-stock company (spółka akcyjna).
So a foreigner from outside the EU and EEA still has the right to enter into these types of partnerships or companies and acquire their shares.
Additionally, foreign entrepreneurs may conduct business activities in the form of a branch office or they may establish a representative office in Poland.
Performance of certain types of business activities in Poland is limited / monitored / regulated by state authorities and requires their written consent.
Concessions
Concessions are usually granted for a limited duration of no less than 5 years (unless otherwise requested by the entrepreneur) and no more than 50 years. Concessions are granted upon completion of administrative proceedings.
| Type of activity requiring a concession |
Authority issuing the concession |
| Exploration, identification and excavation of minerals and mineral materials, both from deposits and from waste remaining after mining works and after the processes of enriching minerals; non-tank storage of substances in mounds and storage of waste in underground mines |
Minister of the Environment (an approval of other authorities may be required in special circumstances) |
| Manufacturing and trading in explosives, weapons and ammunition, as well as in goods and technology for military or police use |
Minister of Internal Affairs and Administration |
| Production, processing, storage, transmission, distribution and trade in fuels and energy |
President of the Energy Regulatory Authority |
| Protection of people and property |
Minister of Internal Affairs and Administration |
| Air transportation |
Minister of Infrastructure |
| Broadcasting of radio and television programmes |
National Broadcasting Council |
Registry of regulated activities
The performance of certain activities requires compliance with specific conditions, therefore before starting such regulated activities, the entrepreneur should be registered on the register which is held separately for each type of regulated activity.
Permits:
Permits are required for conducting certain business activities, such as: wholesale trade in alcoholic beverages; production of alcohol, tobacco and tobacco-related products; production and sale of toxic or poisonous substances; production and sale of intoxicants and psychotropics; production and sale of radioactive materials; sale of dual-purpose substances; airports management; production and trade in pharmaceuticals, as well as operation of a pharmacy or pharmaceutical warehouse; certain postal and courier services; operation of casinos; operation of a bank; operation of an insurance company or brokerage agency; operation of a commodities exchange; operation of brokerage houses; telecommunications services; road transport; GMO research laboratories; mains water supply and sewage disposal; waste management; production of registration number plates; establishment of an investment fund or a pension fund; operation of a customs agency; production and wholesale trade in pharmaceuticals for animals; trade in fertilizers and pesticides; real estate agency services; maritime fishing; conducting economic activities in special economic zones.
