Accounting for Ukrainians in Poland: JDG and sp. z o.o., UKR and CUKR status, online across Poland.
Clear bookkeeping is not about convenience. It is about whether you understand what you pay for and what you sign. A business owner who has not understood their own reports cannot check them, and that is exactly how stories about sudden fines and debts nobody warned about begin.
We explain in plain words
We explain every amount and every return without jargon. We correspond with the tax office and ZUS, and summarise letters from the tax office briefly: what they want from you and what we have already done.
What people usually ask in the first month
- How much I will really pay in the first year and when the amounts will go up.
- What to do in a month without income: can I suspend the business.
- How this affects my residence card and what the voivodeship office will ask for.
- Do I need to pay tax on this income in the country I came from.
- What happens if I close the JDG and leave.
These questions are included in our service. We do not charge for them separately and do not treat them as a consultation.
Why you can trust us with the numbers
MK Buhgalteria is part of the international accounting and audit group MK Audit. Its audit practice in Ukraine has worked since 2000: for twenty-five years we have audited other people’s books to international standards for European and international organisations. After that, bookkeeping is the clearest part of the job.
We keep track of the deadlines, and our liability for errors is set out in the contract.
What changed for Ukrainians in 2026
- From 5 March 2026 the special act on assistance to Ukrainian citizens largely stopped applying; it was replaced by the act of 23 January 2026.
- Stay with UKR status is legal while the EU Council decision on temporary protection is in force. Currently that is until 4 March 2028.
- A 3-year CUKR card can be obtained by applying through the MOS system by 4 March 2027.
- With PESEL UKR and with a CUKR card, a JDG is run on the same terms as for Polish citizens.
More in the articles the CUKR card and your JDG and UKR status after the extension to 2028.
JDG or sp. z o.o.: how people choose
- A JDG is simpler and cheaper to keep books for, but the owner is liable with personal assets, and not everyone has the right to one.
- A foreigner with any basis of stay can open an sp. z o.o.; a shareholder is liable only up to the contribution, but the books are full and cost more.
- We calculate both options on your figures: tax, ZUS, bookkeeping cost. The decision is yours.
Taxes and ZUS for Ukrainians
Ukrainian citizens with a Polish JDG pay the same taxes and contributions as Poles: PIT under the chosen form, the health contribution, social ZUS with the same start relief. If you live in Poland more than 183 days a year or your centre of vital interests is here, you are a Polish tax resident. How the Poland-Ukraine double tax treaty applies to your income from Ukraine is assessed by a doradca podatkowy (tax adviser); we will tell you who to contact.
Languages we work in
We talk and explain in Ukrainian, Polish and English. We summarise letters from the tax office and ZUS in plain words and reply to them ourselves.
Frequently asked questions
Will I lose my JDG after switching to CUKR?
No. A CUKR card keeps the right to run a JDG on the same terms as Polish citizens. It is important that UKR status is not interrupted before the card is issued.
Can I open an sp. z o.o. without a residence card?
Yes, a foreigner with any basis of stay can be a shareholder. To work on the management board you need the right to work in Poland.
Do Ukrainians in Poland pay the same taxes?
Yes. In a JDG the rates, contributions and reliefs are the same as for Polish citizens.
Message us and describe your situation in two sentences. We will tell you what to do next and what it will cost.
Sources
- Urząd do Spraw Cudzoziemców, gov.pl/web/udsc
- CEIDG, biznes.gov.pl
- Ministerstwo Finansów, podatki.gov.pl
- ZUS, zus.pl
Updated: 20 October 2026. This is general information about the rules, not tax advice. Decisions about your situation are yours.
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