PIP Ready – Audyt praktyki – audyt pełny

O nas

PIP nie ogranicza się już wyłącznie do dokumentów. Inspektorzy porównują zapisy umów i regulaminów z rzeczywistym sposobem wykonywania pracy.

W ramach audytu praktyki:

  • rozmawiamy z HR, kadrą menedżerską lub osobami odpowiedzialnymi za organizację pracy,
  • analizujemy realny czas pracy, dyspozycyjność, podporządkowanie,
  • sprawdzamy, jak w praktyce funkcjonują:

– umowy B2B,

– zlecenia,

– nadgodziny,

– polecenia służbowe,

– raportowanie pracy.

Identyfikujemy sytuacje, w których:

  • dokumenty są poprawne, ale praktyka je „psuje”,
  • umowy cywilnoprawne mogą zostać zakwestionowane,
  • ryzyko wynika z nawyków organizacyjnych, a nie złej woli.

Po audycie dokumentów i praktyki przygotowujemy plan działań dostosowany do realiów biznesowych firmy.

Plan naprawczy obejmuje:

  • konkretne rekomendacje zmian:

– minimalne (np. korekty zapisów w dokumentach),

– organizacyjne,

– systemowe,

  • warianty działań wraz z oceną ryzyka (co się stanie, jeśli nic nie zmienimy),
  • priorytety: co trzeba zrobić od razu, a co może poczekać (ocena MUST, SHOULD, NICE TO HAVE).

Na tym etapie nie narzucamy jednego „idealnego” rozwiązania. Pokazujemy:

  • co jest prawnie bezpieczne,
  • co jest akceptowalnym kompromisem,
  • gdzie ryzyko jest zbyt duże, by je ignorować.

Więcej...

Masz pytania?

Marta Kopeć

Radca Prawny, Partner Zarządzający

+48 22 501 56 10

FAQ

What types of companies can I register in Poland?

In Poland, several legal forms are available for both local and foreign entrepreneurs, depending on your business goals and scale of activity:

  • Limited Liability Company (Sp. z o.o.) – most common form; flexible and easy to manage, suitable for small and medium-sized businesses, and foreign investors.
  • Joint Stock Company (S.A.) – usually chosen by larger businesses, especially those considering raising capital on the stock exchange or from external investors.
  • Limited Partnership (sp.k.) – a mix of partnership and company; used when some partners want to be active managers while others remain passive investors.
  • Sole Proprietorship – simplest structure; available for individuals with EU residency or appropriate work permits in Poland.
  • Branches and Representative Offices – allow foreign companies to operate in Poland without creating a separate legal entity.

What are the key steps to incorporating a company in Poland?

The process can be completed relatively smoothly with legal guidance, and it usually consists of:

  • Choosing the right legal form depending on your business objectives and tax strategy.
  • Drafting and signing the Articles of Association, either before a notary or using the online S24 system.
  • Making the share capital contribution, in cash or in kind.
  • Registering your company with the National Court Register (KRS).
  • Obtaining a tax identification number (NIP) and statistical number (REGON).
  • Registering for VAT if your business intends to trade goods or services subject to VAT.
  • Opening a corporate bank account to manage company finances.

What is the minimum share capital required for a Polish company?

The minimum share capital requirements depend on the company type:

  • Sp. z o.o. (Limited Liability Company): only PLN 5,000, which makes it affordable for startups and small businesses.
  • S.A. (Joint Stock Company): PLN 100,000, reflecting its use by bigger enterprises.
  • Contributions can be made in cash or non-cash assets such as real estate, vehicles, or equipment.
  • Share capital must be paid before registration is completed, ensuring financial security for potential creditors.

4. How long does the incorporation process take?

The timeline depends on the method and completeness of documentation:

  • If you use the online S24 system with a standard Articles of Association template, registration usually takes 1–2 weeks.
  • If you choose the traditional notary route, it can take 3–4 weeks, especially if non-standard provisions are included.
  • Delays may occur if there are missing or inconsistent documents, so professional assistance can speed things up considerably.

Do I need to be physically present in Poland to set up a company?

In many cases, physical presence is not required for incorporation:

  • You can authorize a local lawyer by granting Power of Attorney to handle all formalities.
  • The online registration system allows foreign shareholders to register a company remotely.
  • However, some actions still usually require a visit, such as opening a corporate bank account or signing specific contracts. In such cases, a personal visit or a meeting with the bank might be necessary.

Who can be a shareholder or director of a Polish company?

Polish company law is relatively open to foreign investors:

  • Shareholders can be either natural persons or legal entities (corporations), regardless of nationality.
  • There is no residency requirement, meaning foreigners can fully own and manage a business.
  • At least one shareholder is required to set up a company.
  • The management must include at least one director (board member), who is responsible for day-to-day operations.
  • Directors must act in accordance with the company’s Articles of Association and Polish commercial law.

What taxes will my company need to pay in Poland?

A company incorporated in Poland will be subject to several types of taxes:

  • Corporate Income Tax (CIT):
    • Standard rate of 19%.
    • Reduced rate of 9% for small companies that meet certain turnover thresholds.
  • Value-Added Tax (VAT):
    • Standard rate of 23%.
    • Lower rates of 8% and 5% applied to specific goods/services.
    • Certain activities may be VAT-exempt.
  • Withholding tax: applicable to dividends, interest, and royalties, but lower rates may apply under double taxation treaties.
  • Employment taxes: if hiring staff, companies must pay social security and health insurance contributions.

What documents are needed for incorporation?

The required documentation is fairly standard, but accuracy is key:

  • Articles of Association, drafted in Polish and signed before a notary (unless using S24).
  • Identification documents of shareholders and directors (passport or registered company extract).
  • Evidence of share capital contribution (bank transfer confirmation or valuation of non-cash assets).
  • A registered office address in Poland (can be arranged through virtual office providers).
  • Application forms submitted to the National Court Register (KRS).
  • Depending on the case, additional documents may be required (e.g., apostilles/legalizations for foreign documents).

What are the ongoing obligations after incorporation?

Running a company in Poland involves certain annual and periodic duties:

  • Keeping full accounting records in compliance with Polish accounting standards.
  • Submitting annual financial statements to KRS within statutory deadlines.
  • Filing corporate tax returns and paying CIT advances.
  • Maintaining corporate registers, including shareholder lists and board resolutions.
  • Ensuring compliance with labor law and social insurance obligations if the company employs staff.
  • Depending on the size of the company, there may also be audit requirements.

Why should I use a law firm for company incorporation in Poland?

Using a law firm provides both convenience and protection for foreign and local clients:

  • Lawyers can recommend the most tax-efficient and legally appropriate structure for your business.
  • They ensure all documents are accurately drafted in Polish, avoiding costly mistakes.
  • Representation before notary, court, and tax authorities saves time and reduces risk.
  • They provide ongoing legal and compliance support, which is especially useful if you are not based in Poland.
  • Professional advice also reduces the chance of delays, making the process significantly faster and smoother.