How to Register a JDG Step by Step — Complete Guide 2026

Registering a sole proprietorship (JDG) in Poland takes less than an hour — if you know what you're doing. This guide walks you through the entire process, step by step, with deadlines and costs.

Step 1: Determine Your PKD Codes (Business Activity Codes)

PKD codes (Polish Classification of Activities) define what your business will do. Choose one main code and any number of additional ones.

• Main PKD: one, most important code (e.g., 62.01.Z — software development activities)
• Additional PKDs: any number (choose broadly, it costs nothing)
• Where to look: klasyfikacje.gofin.pl

Tip: Choose broadly. If today you're programming and tomorrow you start selling online courses — add the appropriate PKD now.

Step 2: Choose Your Tax Form

You have three options:

1. Tax scale (progressive) (general rules) — 12%/32%, tax-free amount of 30,000 zł. The default.
2. Flat tax 19% — 19% on income, no tax-free amount. For incomes > 120,000 zł.
3. Lump sum tax (ryczałt) on recorded revenue — 2% to 17% on revenue. For low-cost businesses.

You don't have to decide immediately — by default you get the tax scale, and you have until the 20th day of the month after your first revenue to change.

Step 3: Decide on VAT

• Don't register → automatically exempt (turnover < 200,000 zł)
• Register (VAT-R) → VAT payer from the next day

Most new sole proprietorships (JDG) use the VAT exemption (if turnover < 200,000 zł).

Step 4: Register in CEIDG

Go to biznes.gov.pl and fill out the CEIDG-1 application.

What You Need:

• Trusted Profile (Profil Zaufany) or e-ID (e-Dowód) for login
• PESEL number
• Business address (can be your home)
• Selected PKD codes
• Tax form
• VAT information (exemption or registration)

Cost and Time

• Cost: 0 zł (registration is free)
• Time: instant (the application is processed on the day of submission)
• Data is sent automatically to social security (ZUS) and the tax office

Step 5: Open a Business Bank Account

You don't need a separate account, but it's worth having one. Most banks offer business accounts for sole proprietorships (JDG) from 0 zł:

• mBank: 0 zł/month for the first 6 months
• ING: 0 zł/month for a year
• Santander: from 19 zł/month
• PKO BP: from 20 zł/month

Step 6: Social Security (ZUS) — Start-Up Relief

After registering in CEIDG, social security (ZUS) knows about your business. But the start-up relief is not automatic — you must file a DRA with social security (ZUS), indicating that you're using the relief.

• Months 1–6: 0 zł in social contributions (health contribution only)
• Months 7–30: preferential reduced social security (ZUS) (~384 zł social)
• From month 31: full social security (ZUS) (~1,788 zł social)

Step 7: KSeF (from April 2026)

From April 1, 2026, you must issue invoices in the e-invoicing system (KSeF) — even if you're exempt from VAT. Log in at ksef.mf.gov.pl and check your inbox.

Frequently Asked Questions

How much does it cost to register a sole proprietorship (JDG)?

0 zł. Registration in CEIDG is free.

Do I need an accountant?

Not legally, but practically — yes. Mistakes in PIT and social security (ZUS) cost more than an accountant's subscription.

Can I register a sole proprietorship (JDG) without a Trusted Profile?

No. Logging into CEIDG requires a Trusted Profile (Profil Zaufany), e-ID (e-Dowód), or electronic banking.

Need Help Registering Your JDG?

I register new sole proprietorships (JDG) — CEIDG, tax form selection, social security (ZUS), VAT. From 49 zł + VAT monthly.

Write to [email protected] or visit oxyok.com/pl.