Poland runs two business registers. Companies and other legal entities are entered in the Krajowy Rejestr Sądowy — KRS (National Court Register), kept by the registry courts under the Ministry of Justice and searchable free of charge; sole traders are entered in the Centralna Ewidencja i Informacja o Działalności Gospodarczej — CEIDG (Central Register and Information on Economic Activity), kept by the minister responsible for the economy. Both are fully public, and Poland is one of the few EU countries whose beneficial ownership register remains open to everyone.

The company registry in Poland

The KRS is governed by the ustawa o Krajowym Rejestrze Sądowym (Act on the National Court Register) of 1997. It is kept in an IT system by the sądy rejonowe (sądy gospodarcze), the commercial divisions of the district courts, and forms part of the EU Business Registers Interconnection System. It comprises three sub-registers: the rejestr przedsiębiorców (register of entrepreneurs); the register of associations, other social and professional organisations, foundations and independent public healthcare units; and the rejestr dłużników niewypłacalnych (register of insolvent debtors).

Filing is electronic. Since 1 July 2021 applications concerning entities in the register of entrepreneurs may be filed only through the IT system, and the registry files of entrepreneurs are kept solely in electronic form; the same obligation is due to extend to the associations and foundations register. Filings and searches run through the Portal Rejestrów Sądowych (Court Registers Portal), with a simplified template route for standard company documents. The KRS number identifies the entity, alongside the tax number and the statistical number, which are entered into the register automatically and free of charge.

Sole traders and two registers kept elsewhere

A Polish sole trader — jednoosobowa działalność gospodarcza (one-person business activity) — has no KRS number and is entered in CEIDG under the ustawa o CEIDG i Punkcie Informacji dla Przedsiębiorcy (Act on CEIDG and the Information Point for Entrepreneurs) of 2018. Two further forms sit outside the KRS as well. The przedstawicielstwo (representative office of a foreign entrepreneur) is entered in a separate register of representative offices kept by the minister for the economy, with entries valid for a renewable period. The fundacja rodzinna (family foundation), created by the Act of 26 January 2023 in force since 22 May 2023, is entered in a dedicated register of family foundations kept by a single designated regional court, not in the KRS.

Legal forms that can be registered in Poland

Company forms come from the Kodeks spółek handlowych (Commercial Companies Code):

  • Spółka jawna (General partnership) — partners are fully, jointly and subsidiarily liable for the partnership’s obligations.
  • Spółka partnerska (Professional partnership) — reserved for regulated professions; a partner is not liable for the malpractice of the other partners.
  • Spółka komandytowa (Limited partnership) — the general partner is unlimitedly liable while the limited partner’s exposure is capped at the registered commendam sum.
  • Spółka komandytowo-akcyjna (Partnership limited by shares) — a general partner with unlimited liability alongside shareholders who are not liable; a hybrid used to raise capital while keeping control.
  • Spółka z ograniczoną odpowiedzialnością — sp. z o.o. (Limited liability company) — members are not liable for the company’s debts; minimum share capital PLN 5,000 with a minimum share of PLN 50. The default Polish corporate form.
  • Prosta spółka akcyjna — P.S.A. (Simple joint-stock company) — available since 1 July 2021. Minimum share capital PLN 1; shares have no nominal value and do not form part of the share capital; work or services may be contributed in exchange for shares; a single board of directors may replace the management and supervisory boards. Designed for start-ups and venture investment.
  • Spółka akcyjna — S.A. (Joint-stock company) — minimum share capital PLN 100,000; used by large and listed companies.
  • Spółdzielnia (Cooperative), including the European Cooperative Society — member-owned entities.
  • Przedsiębiorstwo państwowe (State enterprise) — a state-owned economic operator.
  • Oddział przedsiębiorcy zagranicznego (Branch of a foreign entrepreneur) — no separate legal personality; the foreign parent bears liability.
  • Europejskie zgrupowanie interesów gospodarczych (European Economic Interest Grouping) and spółka europejska — SE (European Company) — the EU-law forms; in the grouping members are jointly and severally liable.
  • Instytuty badawcze, towarzystwa ubezpieczeń wzajemnych, główne oddziały zagranicznych zakładów ubezpieczeń and instytucje gospodarki budżetowej — research institutes, mutual insurance societies, main branches of foreign insurers and budgetary economy institutions, all listed in the Act among the entrepreneurs subject to entry.
  • Fundacja (Foundation), stowarzyszenie (Association) and other social and professional organisations — entered in the second sub-register, and additionally in the register of entrepreneurs if they carry on business.

Information available from the Polish business register

The Act states the principle in three words: Rejestr jest jawny — the register is public. Everyone may access the data through the Central Information service and obtain certified copies, extracts, certificates and information, including electronically, and the Central Information provides current and full information on registered entities free of charge over public networks. Crucially, a printout of the free online current or full information has the same legal force as a document issued by the Central Information, which is why the free online extract is accepted in practice.

Three further free resources complete the picture. The Repozytorium Dokumentów Finansowych (Repository of Financial Documents) makes filed financial statements, audit reports, management reports and approval and profit-distribution resolutions available online at no charge. The electronic registry files viewer gives access to founding deeds, articles, resolutions and notarial deeds for files kept electronically. And the Monitor Sądowy i Gospodarczy (Court and Economic Monitor) publishes the statutory announcements. CEIDG data are likewise public, and everyone has access to them.

What is restricted

Poland is an outlier on beneficial ownership. The Centralny Rejestr Beneficjentów Rzeczywistych — CRBR (Central Register of Beneficial Owners), established by the ustawa o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu (Act on counteracting money laundering and terrorist financing) of 2018, remains fully public: the Act states that the register is public, that access is free of charge and that it is provided by electronic means. Poland has not introduced a legitimate-interest gate following the Court of Justice judgment in joined cases C-37/20 and C-601/20, and access is open to everyone without registration. Reported data include the beneficial owner’s name, citizenships, country of residence and national identification number.

The restrictions that do exist are narrower. CEIDG does not disclose the entrepreneur’s national identification number, date of birth or contact data where the entrepreneur has objected. Entries deleted from the register of insolvent debtors remain accessible only to the debtor and to the creditor who applied. The files of the register of family foundations are open only to the founder, the members of its bodies, the beneficiaries and persons with a legal interest.

Documents that can be obtained from the register

  • Odpis aktualny z KRS (Current extract from the KRS) — all entries in force across the register’s sections; the standard proof of existence, representation and capital.
  • Odpis pełny z KRS (Full extract from the KRS) — every entry ever made, including deleted ones; the document for corporate history, past board members and due diligence.
  • Wyciąg z KRS (Partial extract) — limited to selected sections of the register.
  • Zaświadczenie (Certificate) — confirms that an entity is or is not entered, or that a given entry exists.
  • Informacja odpowiadająca odpisowi aktualnemu lub pełnemu (Information corresponding to the current or full extract) — obtained free online and self-printed, with legal force equal to a document issued by the Central Information.
  • Sprawozdania finansowe (Financial statements) — with the audit report, management report and the resolutions approving them and distributing profit, free from the repository of financial documents.
  • Akta rejestrowe (Registry files) — founding deeds, articles of association, resolutions and notarial deeds, available free online where the file is kept electronically.
  • Zaświadczenie o wpisie do CEIDG (Certificate of entry in CEIDG) — issued as an electronic document or a system printout for sole traders; public authorities may not require an entrepreneur to produce it.

All documents issued by the Central Information have the force of official documents, in paper or in electronic form.

Frequently Asked Questions

What is the business register in Poland called?

The Krajowy Rejestr Sądowy (National Court Register) for companies and other legal entities, and CEIDG for sole traders.

Is the Polish KRS free to search?

Yes. The register is public, the online search is free, and a self-printed copy of the free current or full information has the same legal force as a document issued by the Central Information.

Where are sole traders registered?

In CEIDG, kept by the minister responsible for the economy. A sole trader has no KRS number.

What is the prosta spółka akcyjna?

The simple joint-stock company, available since 1 July 2021. Its minimum share capital is PLN 1, its shares have no nominal value and are not part of the share capital, work or services may be contributed for shares, and it may be governed by a single board of directors.

Are Polish financial statements public?

Yes. They are filed into the repository of financial documents and made available online free of charge, together with audit and management reports and the approving resolutions.

Is the Polish beneficial ownership register public?

Yes. The Central Register of Beneficial Owners remains public, free and accessible by electronic means without registration; Poland has not restricted it to persons with a legitimate interest.

Sources

Keywords

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