This article is for those whose spółka z o.o. (the Polish limited liability company) has just appeared in the KRS (National Court Register) after registration through S24 (the online registration system). In short: within 7 days you must pay in the capital and file the oświadczenie zarządu (management board declaration), within 14 days pay PCC and file with CRBR, within 21 days file NIP-8, and VAT-R before the first sale with VAT. How the registration itself works is described on the page registering a spółka; here we cover only what comes after it.
What changes from the moment of the KRS entry
The spółka receives its NIP and REGON automatically, usually within a few days. In the S24 procedure there will be no paper letters from the tax office or GUS (Statistics Poland): notifications appear in the S24 account. From this moment the spółka has a management board, which is responsible for all the deadlines below, even if the bookkeeping is handled by a bureau.
Firms registering in the KRS from 1 January 2025 give the details for an e-Doręczenia (electronic delivery) address directly in the registration application; the address is free of charge. After the entry, log in to the e-Doręczenia mailbox and appoint its administrator. Letters from the urząd skarbowy (tax office), ZUS and the court arrive there, and it must be checked regularly.
Checklist with deadlines
The deadlines are counted from the date of the KRS entry, except PCC: there the count runs from the date the articles of association were signed.
- Capital, 7 days. In a spółka from S24 the capital is paid in cash only, no later than 7 days from the date of the KRS entry. Within the same deadline the management board files with the court the oświadczenie of all members of the zarząd (management board) that the contributions have been paid in full, if it was not attached to the application. It can be generated in S24; the court fee is 40 zł.
- PCC-3, 14 days from the date of the articles. The articles of association of a spółka are subject to podatek od czynności cywilnoprawnych (tax on civil-law transactions): 0.5% of the share capital, reduced by the registration costs. With capital of 5 000 zł this is no more than 25 zł. The deadline runs from signing the articles in S24.
- CRBR, 14 days. Data on beneficial owners, that is the people who actually own and control the spółka, are filed free of charge through podatki.gov.pl/crbr (the Central Register of Beneficial Owners). Only a person authorised to represent the spółka can file, with a qualified signature or a profil zaufany. Missing the deadline or giving incorrect data can lead to a fine of up to 1 000 000 zł. Changes are also reported within 14 days.
- NIP-8, 21 days. Data not in the KRS: bank accounts, the addresses where the business is carried on, who keeps the books and their NIP, where the accounting documents are stored, contact details. If the spółka will pay contributions to ZUS, according to biznes.gov.pl the deadline is 7 days.
- VAT-R, before the first taxable sale. A spółka may also stay out of VAT registration until its sales exceed 240 000 zł a year (in the first year the limit is counted proportionally), if its activity does not require VAT from the first sale. VAT-UE is needed before the first service or supply of goods to a firm from another EU country.
- ZUS of a sole shareholder, 7 days. More in the section below.
ZUS: the shareholder and management board members
- A sole shareholder (jedyny wspólnik) is treated by ZUS as a person running pozarolnicza działalność (non-agricultural business activity). He registers with ZUS himself within 7 days and pays social contributions on a minimum base of 5 652 zł: with voluntary chorobowe (sickness insurance) and Fundusz Pracy (Labour Fund) this is 1 926.76 zł a month in 2026. Ulga na start, preferencyjny ZUS and mały ZUS Plus are not available to him.
- The składka zdrowotna (health contribution) of a sole shareholder in 2026 is fixed: 830.58 zł a month, regardless of the spółka’s profit.
- If there are two or more shareholders, the status of shareholder in itself does not create an obligation to pay ZUS.
- A management board member on powołanie (appointment) without remuneration pays no contributions. If an uchwała (resolution) grants him remuneration, since 2022 PIT and składka zdrowotna at 9% have been withheld from it; there are no social contributions.
- A management board member under an umowa o pracę (employment contract) is registered as an ordinary employee. Employees and zleceniobiorcy (contractors under an umowa zlecenia) are registered with ZUS within 7 days of starting work.
Accounting: the contract, the books and the accounting policy
A spółka always keeps full accounting (księgi rachunkowe) under the ustawa o rachunkowości (the Accounting Act); turnover does not matter. The books can be kept by the spółka itself or by a bureau under a contract. The bureau and the address where the documents are stored are stated in NIP-8.
- The books are opened within 15 days of the first event with property or financial consequences. In a spółka from S24, this event is often the payment of the capital.
- The accounting policy (polityka rachunkowości) is approved by the management board in writing and in Polish: the financial year, valuation methods, the chart of accounts, the software in which the books are kept.
- If the spółka started operating in the second half of the financial year, the first period can be combined with the following year and one statement drawn up for both. With a start in October 2026 and a calendar financial year, the first statement can be drawn up straight up to 31 December 2027.
The account on the white list and KSeF
Open a current account for the spółka immediately after the KRS entry and state it in NIP-8. The account appears in the wykaz podatników VAT, the so-called white list, when the spółka is registered for VAT and has reported the account to the tax office. This matters to counterparties: if they pay more than 15 000 zł to an account not on the list, they risk not being able to recognise the cost and being liable for the seller’s VAT.
From 1 April 2026 almost all firms issue invoices in KSeF (the National e-Invoicing System), and all of them receive invoices from it. If the spółka has no qualified seal, first access is arranged with a ZAW-FA form at the urząd skarbowy: it appoints a person who then grants permissions to the bureau. This is explained step by step in the article how to give your accountant access to KSeF.
Example: the calendar of a new spółka
A hypothetical example, not a client case. One shareholder, who is also the sole management board member, capital of 5 000 zł, the first client in Germany.
- 12 October 2026, Monday: the articles are signed in S24.
- 14 October: KRS entry.
- By 21 October: pay 5 000 zł into the spółka’s account, file the oświadczenie on the capital, register with ZUS as a sole shareholder.
- By 26 October: file PCC-3 and pay the tax.
- By 28 October: file with CRBR.
- By 4 November: file NIP-8 with the account and the bureau’s details.
- Before the first invoice: VAT-R with VAT-UE registration, ZAW-FA and the bureau’s permissions in KSeF.
- Within 15 days of paying in the capital: open the books and approve the accounting policy.
In this example the shareholder’s ZUS will be 1 926.76 zł of social contributions with chorobowe and 830.58 zł of składka zdrowotna a month, 2 757.34 zł in total, from the first month. This is worth taking into account before registration, when choosing between a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) and a spółka.
Frequently asked questions
Do I need to file anything in CEIDG?
No. CEIDG covers only JDGs. All of the spółka’s data go through the KRS, NIP-8 and CRBR.
What happens if the oświadczenie on the capital is not filed within 7 days?
It is a mandatory document, so the court may summon the management board and set an additional 7-day deadline under threat of a grzywna (fine), including a repeated one. The capital must still be paid in.
Can I hold off registering for VAT for now?
Yes, if sales stay within the limit and the type of activity does not require VAT from the first sale. CRBR and NIP-8 are mandatory in any case, and services for firms from other EU countries require VAT-UE registration.
The spółka is not selling anything yet. Is reporting still needed?
Yes. The books are kept from the first event, and CIT-8 and the annual financial statement are filed even with zero turnover. If the spółka is registered as an active VAT payer, JPK_V7 is filed even without sales. More in the article sprawozdanie finansowe of a spółka.
We register spółki through S24, file CRBR, NIP-8 and VAT-R and keep full accounts from day one: accounting for a spółka. The cost of bookkeeping is shown by the calculator on this page.
Checked as of 5 October 2026. This is general information, not tax advice.
Sources: biznes.gov.pl: jak założyć spółkę w systemie S24, biznes.gov.pl: zgłoszenie NIP-8, gov.pl: zgłoszenie informacji o beneficjentach (CRBR), zus.pl: składka zdrowotna w 2026 r.
