Registration of a branch of a foreign company in the National Court Register
Do you run a business abroad? Read below to find out what you need to do to run your business in the territory of Poland.
How to proceed
This procedure can be completed:
- electronically
What you should know and who can use this service
If you are a foreign entrepreneur (a Polish national conducting business activity abroad, a foreigner conducting business activity abroad or you have a company conducting business activity abroad) and you wish to conduct business activity in Poland, you need to first set up a branch in Poland and enter it in the register of entrepreneurs of the National Court Register (KRS).
The branch of the foreign entrepreneur is entered in the National Court Register based on an application.
How to submit the application for registration?
Since 1 July 2021, the applications may be submitted in electronic form only. Applications submitted in paper will not be processed by the registry court.
The application for registration should be submitted electronically through the Court Registers Portal (PRS).
The application should be completed in Polish. It should be submitted together with documents signed electronically - the system accepts documents signed with an electronic signature, personal signature or trusted profile. You can also sign the documents in the system by uploading a separate file with signature in the field "File with a separate signature".
The documents should be submitted to the district court (commercial court) competent for your place of residence or the registered office of the entity to be entered in the register.
Documents to be attached to the application
Attach the following documents to the application:
- address in Poland of the person authorised to represent the foreign entrepreneur
- a declaration from the foreign entrepreneur's Polish representative office on the mutually agreed action
- the articles of association, the company deed or the statutes, together with a certified translation into Polish
- an excerpt from the register, together with its certified translation into Polish
- other documents, for instance, a power of attorney with a proof of payment of the relevant fee
Please note! In the PRS system, you do not need to attach the documents drawn up before the notary. For those documents, you need to only state the number (identifier) of the notarial deed in the Central Register of Electronic Copies of Notarial Deeds (CREWAN) in the relevant field. Such number will be indicated in the notice on the registration of the deed provided by the notary.
If you wish to establish more than one branch in Poland, you may file the required documents in the files of one of the branches. Indicate this branch in the registry documents of your other branches. Also, state the court in which those documents are kept and give the number of the branch in the register.
Cost of registering a branch
- PLN 500 - court fee for the entry in the register
- PLN 100 - fee for the publication of the entry in the Official Court and Economic Gazette (Monitor Sądowy i Gospodarczy)
The fee is paid via the PRS portal, through e-Payments. You can also make the payment from your bank account, with a credit card, a debit card and BLIK.
Where you can complete this procedure
You can complete this procedure at:
- District Court
Submit your application to the court (Division of the National Court Register) with jurisdiction over the registered office of your branch.
How long you will have to wait
The application for registration of a branch of the foreign entrepreneur in the National Court Register is considered by the registry court within 7 days from the date of its receipt by the court. If the application may be considered only after a request to correct any formal defects, the application should be considered within 7 days from the removal of such defects by the applicant. If the procedure requires a hearing with the participants in the procedure, or a court hearing, the application will be considered no later than within a month. If the registry court requests that you correct any defects in the application, and you will fail to do so within the indicated time limit, the court will return the application without processing it. However, if you re-submit a corrected application within 7 days from the date of receipt of the application returned by the court, the date of submitting the application to register a branch will be the date of its first submission.How can you appeal
The court examines the case concerning the entry in the register in non-contentious proceedings. If, as a result of the proceedings, it is decided not to make an entry in the register, the party will have the right to appeal. The appeal is lodged with the district court via the court that issued the decision, within two weeks of its service (together with a justification).
Good to know
Supplementary data to be submitted
Please note that apart from the application to make an entry in the National Court Register, you must also inform the authorities about supplementary data of which the tax office should be notified, such as bank account numbers, information on the special status of the company, the expected number of employees or the place of business activity, as well as the contact details. Such notification must be made through the NIP-8 form.
You must submit the NIP-8 form within:
- 21 days from the date when the branch is entered in the National Court Register
- 7 days from the start date of the business activity - if you plan to pay social security contributions.
Read for more information on:
- how to notify of about supplementary data
- how to register in the Social Insurance Institution (ZUS) and for insurance
- how to register as a VAT payer.
Name of the branch of the foreign entrepreneur
For the name of the branch you must use your original business name together with the name of the legal form translated into Polish and the addition of the words "oddział w Polsce" ("branch in Poland").
Keeping the accounts of the branch
You must keep separate accounts for the branch in the Polish language, in accordance with the provisions of the Polish Accounting Act.
Change of the branch details
If, after the registration of a branch of a foreign company in Poland, there are changes requiring notification (e.g. change of the registered office), an application to change the data in the register should be submitted within 7 days from the date of the occurrence of the event at the latest.
Legal basis
- Act of 6 March 2018 on the rules of participation of foreign entrepreneurs and other foreign persons in economic trade in the territory of the Republic of Poland
- Act of 20 August 1997 on the National Court Register
- Act of 17 November 1964 "Code of Civil Procedure"
- Act of 28 July 2005 on court fees in civil cases
- Regulation of the Minister of Justice of 13 May 2014 on publication and distribution of the Official Court and Economic Gazette (Monitor Sądowy i Gospodarczy)
- Regulation of the Minister of Justice of 21 March 2016 on the manner of payment of court fees in civil cases
- Act of 13 October 1995 on rules of registering and identifying taxable persons and taxpayers
- Act of 29 June 1995 on public statistics
- Act of 13 October 1998 on the social insurance system