How to set up a JDG in Poland: registering in CEIDG step by step, and the costs

How do you set up a JDG, a sole trader’s business (jednoosobowa działalność gospodarcza)? All it takes is one free application in CEIDG, which you can submit online in a quarter of an hour. The harder part is the decisions you make in it: the PKD code, the form of taxation, the ZUS relief and VAT. This article takes you through the application step by step, explains each choice and shows how much opening a business costs (nothing) and how much running it costs every month.

The rules and amounts are those in force in 2026, checked on biznes.gov.pl, zus.pl and podatki.gov.pl on 30 September 2026.

What CEIDG is

CEIDG is the Centralna Ewidencja i Informacja o Działalności Gospodarczej (the Central Register and Information on Business): the state register of sole traders. Every JDG has to be in it, while companies go into a different register, the KRS (the National Court Register). The CEIDG entry is public, so a counterparty can check your business in it, and you can check theirs.

CEIDG also works as a one-stop shop. A single application, form CEIDG-1 (the application to register, change, suspend or close a JDG), goes to the tax office, GUS and ZUS. According to biznes.gov.pl, the tax office assigns the NIP (the tax identification number) within one working day, and GUS assigns the REGON (the statistical business number) within 7 days. You don’t have to visit any of these offices separately.

One person can have only one entry in CEIDG. If you want to do several things, you add more PKD codes to the same business.

Before you submit the application

Get a few things ready:

• Profil Zaufany (the state’s free trusted e-identity) or a qualified signature. Profil Zaufany is free and is enough to sign the application online. Without it, you can submit the application at any municipal office (urząd gminy).
• A business name. It must contain at least your first name and surname, and you can add, for example, a description of the activity („Anna Nowak Projektowanie Wnętrz”, Anna Nowak Interior Design).
• An address. You can run the business at a fixed address or with no fixed place, but you must have a legal title to the address given in the application (ownership, a lease, free use).
• The business start date. It can be the day you submit the application or a later day. The CEIDG instructions also allow a backdated start, but advise checking first with ZUS and the tax office whether this would mean late declarations.

If you’re applying for a grant from the labour office, don’t register the business before the office’s decision. The application for funding is submitted before the CEIDG entry exists, and the business start date must match the agreement with the office. More below, in the section on the grant.

The CEIDG-1 application online, step by step

1. Log in to biznes.gov.pl with Profil Zaufany, an e-ID card or online banking.
2. Choose the application for entry in CEIDG and enter your details: PESEL, home address, business name.
3. Give the addresses: for service of documents, of the fixed place of business (if there is one) and for correspondence.
4. Choose your PKD codes: one main code and as many others as you like.
5. Enter the business start date.
6. Choose the form of taxation and the competent tax office.
7. Register with ZUS: the wizard attaches form ZUS ZUA or ZUS ZZA, depending on the relief you choose.
8. If you’re to be an active VAT payer from the start, attach VAT-R.
9. Sign the application with Profil Zaufany or a qualified signature and send it.

The entry appears in CEIDG no later than the next working day after you submit the application. The business can operate from the start date given in the application, and the entry and every later change are free.

How to choose a PKD code

The PKD code (the activity code from the Polish Classification of Activities) describes what you do. In the application you give one main code, meaning the activity expected to bring you the most revenue, and any number of others. The CEIDG instructions ask you not to enter codes “just in case”: only those that actually describe what you do. You can change the codes later at no cost, and you report a change within 7 days of it happening.

Since 1 January 2025 a new classification has been in force, PKD 2025, and a new entry gives codes from it. Businesses entered earlier have until 31 December 2026 to update; after that the codes will be reclassified automatically.

A PKD code isn’t the same as a ryczałt rate. The rate is set by the type of service or sale described in the Lump-Sum Tax Act, so it’s worth checking separately — in the article on the ryczałt (ryczałt od przychodów ewidencjonowanych, a lump-sum tax on recorded revenue).

Not sure which code to choose? Biznes.gov.pl has a PKD code search, and GUS offers free help in determining the code. Type a word that describes your work into the search and compare the descriptions of a few codes.

The decisions you make in the application

Form of taxation

As biznes.gov.pl explains, you have three options:

• the skala podatkowa (zasady ogólne), the progressive tax scale, also called the general rules: 12% and 32% of income, with a tax-free allowance;
• the podatek liniowy, the flat tax: 19% of income, whatever its level;
• the ryczałt od przychodów ewidencjonowanych: a rate on revenue, with no deduction of costs, depending on the type of activity.

If you choose nothing, you’re on the skala. You can report your choice in the CEIDG-1 application or later: by the 20th of the month following the month of your first revenue, and if your first revenue falls in December, by the end of the year. How to compare these three forms for your own figures is described in the article on choosing a JDG’s form of taxation.

The tax card (karta podatkowa) is no longer available to new businesses. Since 2022 only those who were taxed this way in 2021 and haven’t changed their form use it. When you set up a JDG, you choose between the skala, the liniowy and the ryczałt.

The ZUS relief

A new JDG usually starts with reliefs, in this order:

1. The ulga na start (start-up relief: six months without social contributions) — for six full months you don’t pay social insurance contributions. A month in which you start partway through doesn’t count. You then register only for health insurance, on form ZUS ZZA (registration for health insurance only).
2. Preferential ZUS contributions (preferencyjne składki, the “small ZUS” of the first 24 months) — for the next 24 months you pay social contributions on a reduced base.
3. Mały ZUS Plus (contributions based on income, for a small business) or full contributions (duży ZUS) — after that.

You can use the ulga na start and preferential contributions if you didn’t run a business in the 60 months before starting, and if you don’t do for a former employer what was done for them in a job in this or the previous year. You register with ZUS (the Social Insurance Institution) within 7 days of starting the business; the simplest way is in the CEIDG-1 application itself.

The health contribution (składka zdrowotna) applies from day one, including on the ulga na start. The whole ladder of reliefs and the amounts on each rung are in the article on ZUS for a JDG.

VAT

A new business doesn’t have to become an active VAT payer. podatki.gov.pl states that the small-business VAT exemption (zwolnienie podmiotowe, art. 113 of the VAT Act) applies as long as sales don’t exceed PLN 240,000 a year (the threshold since 1 January 2026). If you start during the year, the threshold is calculated in proportion to the period of activity. The exemption works automatically, with no form at all.

Some activities rule out the exemption from the very first sale, for example legal services or the sale of new means of transport (art. 113 ust. 13 of the VAT Act). If you go for VAT straight away, because your sector requires it or your clients are active VAT payers, file form VAT-R (VAT registration) no later than the day before your first sale with VAT. The details and the list of exclusions are in the article on the VAT exemption.

How much it costs to set up a JDG

Nothing. The CEIDG entry is free, as are Profil Zaufany, the NIP, the REGON and registration with ZUS. You pay only if a representative submits the application for you (PLN 17 stamp duty on the power of attorney) or if you choose a paid qualified signature.

A business bank account isn’t mandatory: you can run the business on your private account. A bank account is, however, required for payments between businesses above the equivalent of PLN 15,000.

How much it costs to run a JDG each month

The biggest fixed cost is ZUS. Below are the amounts for 2026 according to zus.pl, for a business registering up to 9 people (accident contribution 1.67%).

On top of this, every month there’s the health contribution, which you pay at every stage. How much it is depends on the form of taxation:

The minimum contribution of PLN 432.54 applies, as ZUS reports, to the months from February 2026 to January 2027. How it’s calculated for each form and what the annual settlement looks like is described in the article on the health contribution.

An example: a JDG on the skala, on the ulga na start and with a low income therefore pays about PLN 432.54 a month. After six months, on preferential contributions with sickness, it comes to at least PLN 456.18 + PLN 432.54 = PLN 888.72. On full contributions with sickness it’s at least PLN 1,926.76 + PLN 432.54 = PLN 2,359.30.

The other costs are up to you:

• income tax — monthly or quarterly tax advances (zaliczki), paid into your tax micro-account (mikrorachunek podatkowy);
• bookkeeping — an accounting office, or keeping the KPiR (the tax revenue and expense ledger, podatkowa księga przychodów i rozchodów) or the revenue record (ewidencja przychodów) yourself; the state provides the free e-mikrofirma tool (the Ministry’s free invoicing and records tool);
• invoices — from 1 April 2026 a JDG issues invoices in KSeF (the National e-Invoicing System, Krajowy System e-Faktur), and until 31 December 2026 it may issue them outside KSeF if its sales on invoices don’t exceed PLN 10,000 a month; the Aplikacja Podatnika KSeF (the Ministry’s free KSeF app) is free (details in the article on KSeF for a JDG);
• a business account, if you open one, and a cash register (kasa fiskalna), if you sell to consumers and aren’t entitled to the exemption.

In BravoLisa, on the free Free plan, you keep your revenue and expenses in one place and send invoices as PDF where KSeF isn’t required: to consumers, or during the transition period until the end of 2026. An invoice to a foreign business also goes through KSeF once the obligation covers you.

A labour office grant for setting up a business

According to the Public Employment Services, the labour office can grant a one-off sum for starting a business, up to six times the average wage. The rules come from the Act of 20 March 2025 on the labour market and employment services.

Who can apply: above all an unemployed person, and also a jobseeker caring for a person with a disability who isn’t employed and doesn’t do other paid work, as well as graduates of CIS and KIS (social integration centres and clubs).

The main conditions:

• no business was run in the 12 months before the application;
• the application is submitted before the business is registered in CEIDG;
• no earlier grants for the same purpose.

Obligations after receiving the grant:

• running the business for at least 12 months;
• not taking up employment during that time;
• not suspending the business for more than 6 months in total (apart from exceptions, e.g. for health reasons);
• spending the funds as intended, or else they have to be repaid.

The details — application rounds, required documents, security for repayment — are set by each district labour office, so start with the website of the office for where you live.

After registration: the business’s first days

• Check the entry in the CEIDG search: NIP, address, PKD codes and form of taxation.
• Generate your tax micro-account on podatki.gov.pl: you pay your income tax advances and VAT into it.
• Open an account on eZUS (ZUS’s online portal, formerly PUE ZUS) to see your contributions and documents.
• Start keeping records from your first revenue: the KPiR on the skala and the podatek liniowy, or the revenue record on the ryczałt. How to keep it is explained in the article on the KPiR.
• Note the deadlines: ZUS contributions by the 20th of the month, tax advances by the 20th of the month, and the annual return by 30 April of the following year.

If you’re still testing whether your business idea works, take a look at działalność nierejestrowana (unregistered activity: small-scale business without a CEIDG entry). With small revenue you can sell without a CEIDG entry and without ZUS, and set up a JDG once your revenue exceeds the limit.

Frequently asked questions

How long does it take to set up a JDG?

Filling in the application online takes a quarter of an hour or so. The entry appears in CEIDG no later than the next working day, the NIP within one working day, and the REGON within 7 days.

Can I set up a JDG while in a job?

Yes. A job doesn't close the way to a JDG, but it changes the ZUS rules, and working for a former employer can rule out the ulga na start and preferential contributions. The details are in the article on ZUS for a JDG.

Do I need a separate bank account?

No. You can use a private account, provided that payments from and to businesses above PLN 15,000 go through a bank account.

Can I suspend the business straight away?

Yes, you can give a suspension date in the entry application itself, for at least 30 days. How suspension, resumption and closing the business work is described in the article on suspending and closing the business.

One application, a few well-thought-out decisions and a calendar marked with the 20th of every month: that’s all it takes for your JDG to get going calmly.
💜💙 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: September 2026. Rates and thresholds can change: always check them on biznes.gov.pl, podatki.gov.pl, zus.pl or with the relevant office.

Sources (10)

Verified on 30 September 2026

1. Biznes.gov.pl — Co musisz wiedzieć, zanim zarejestrujesz firmę
2. Biznes.gov.pl — Instrukcja wypełniania wniosku CEIDG-1
3. Biznes.gov.pl — Jak wybrać i zmienić kod PKD
4. Biznes.gov.pl — Jaki PIT dla firmy? Jak wybrać formę opodatkowania przychodów?
5. Biznes.gov.pl — Ulga na start
6. ZUS — Wysokość składek za osoby prowadzące działalność gospodarczą (2026)
7. ZUS — Informacja w sprawie podstawy wymiaru składki oraz kwoty składki na ubezpieczenie zdrowotne w 2026 r.
8. Podatki.gov.pl — Zwolnienie podmiotowe od podatku VAT
9. KSeF — JDG i MŚP
10. Publiczne Służby Zatrudnienia — Dofinansowanie podjęcia działalności gospodarczej