This article is for owners of a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) and those planning to register one who have a PESEL with UKR status. In short: the CUKR card gives the right to stay for 3 years and keeps the right to run a JDG on the same terms as Polish citizens. The application can be filed only electronically, through the MOS system, and only until 4 March 2027.
What the CUKR card is
CUKR is the short name of the residence card marked “Poprzednio posiadacz ochrony czasowej” (previously a holder of temporary protection). The card confirms a zezwolenie na pobyt czasowy (temporary residence permit) for 3 years from the date of issue. It is obtained by people who currently enjoy temporary protection with UKR status. The rules are set out in the special act of 12 March 2022 on assistance to citizens of Ukraine (articles 42c and following) as amended by the act of 23 January 2026 on the “wygaszenie” (phasing out) of the special solutions (Dz.U. 2026 poz. 203). Applications have been accepted since 4 May 2026.
When the card is issued, the UKR status in the PESEL register automatically changes to CUKR. The benefits that only UKR status gave, for example free collective accommodation and meals, disappear. Rights under the general laws remain: work, business, 800+ if the conditions are met. Time spent in Poland on the CUKR card counts towards the 5 years needed for the rezydent długoterminowy UE (EU long-term resident) permit.
Who can apply
Applications can be filed by citizens of Ukraine and certain members of their families who came to Poland from 24 February 2022 because of the war, as well as children born in Poland after that date to mothers with UKR status. All four conditions must be met at once:
- UKR status on the day the application is filed;
- UKR status on 4 June 2025;
- UKR status still held on the day the voivode issues the card;
- UKR status held without interruption for at least 365 days.
The third condition is easy to overlook: if UKR status is lost between filing and issue, the card will not be issued. Status is lost, in particular, when leaving Poland for more than 30 days and when obtaining another residence permit, for example a zezwolenie na pobyt czasowy for work or business.
How and by when to apply
- Create a new account in the MOS system at mos.cudzoziemcy.gov.pl. An account from the previous version of MOS will not do; you need a new one.
- Log in personally through login.gov.pl and fill in the application form for citizens of Ukraine enjoying temporary protection.
- Attach a digital photograph and confirmations of two separate payments: 340 zł of opłata skarbowa (stamp duty) for the permit and 100 zł for the card itself. The money is transferred to different accounts.
- Sign the application with a profil zaufany, a qualified electronic signature or a podpis osobisty (personal signature of the e-ID card) and save the UPO (official confirmation of receipt).
- Wait for a message from the voivode and collect the card within 60 days. If it is not collected on time, the card is cancelled.
Deadline for applying: 4 March 2027. In July 2026 the Council of the EU extended temporary protection until 4 March 2028, but on the check date the pages of UdSC and biznes.gov.pl give the previous deadline for CUKR, 4 March 2027. It is worth planning by that date. More about the extension of protection in the article on UKR status.
What the card changes for your JDG and work
The right to do business remains. A CUKR holder runs a business on the same terms as Polish citizens, including as a JDG entered in CEIDG (art. 42w of the special act). The law does not require you to close the business and register a new one because of the change of status. The form of taxation, PKD codes and accounts stay as they were.
Without the card, the general rules apply from 5 March 2026: the JDG rests on UKR status or another suitable document, and when the legal stay ends, the CEIDG entry is deleted by decision of the minister. More on this in the article who can register a JDG after 5 March 2026.
With the CUKR card you can work without a work permit. The employer no longer needs to send a powiadomienie (notification) to the powiatowy urząd pracy (district labour office) within 7 days of the start of work. If you yourself employ people with UKR status, once they obtain CUKR there is no need to notify the urząd pracy.
ZUS and health insurance
The change of status in itself changes nothing in contributions. The amount of ZUS depends on the stage (ulga na start, preferencyjny ZUS, full ZUS) and on the form of taxation; citizenship and the type of card play no role here. Składka zdrowotna is paid while the JDG is active, and it is what gives the business owner insurance with the NFZ (National Health Fund).
Example: what the transition looks like by date
A hypothetical example, not a client story. A business owner obtained a PESEL UKR in spring 2022 and in 2024 registered a JDG on ryczałt. On 4 June 2025 he had the status and there were no interruptions, so the first, second and fourth conditions are met.
- On 10 November 2026 he files the application in MOS and pays 340 zł and 100 zł, 440 zł in total.
- In December he plans a 35-day trip outside Poland. That is more than 30 days: UKR status will be lost, and the third condition (UKR on the day of issue) can no longer be met. It is sensible to shorten the trip to 30 days or postpone it until after the card has been received.
- Suppose the card is issued on 1 February 2027. The permit is valid for 3 years, that is until the beginning of February 2030.
- With the card and a passport you can travel in the Schengen area for up to 90 days in any 180 days. Leaving Poland for more than 6 months results in loss of the permit.
- The JDG continues to operate without re-registration; ZUS and tax are calculated under the same rules as before.
Which documents from your accountant may be useful
The CUKR application itself does not require certificates of income or of no debts: you need a photo, two payments and an electronic signature. Documents from the urząd skarbowy (tax office) and ZUS will be useful later and in related matters:
- Zaświadczenie o niezaleganiu (certificate of no arrears) from the urząd skarbowy and from ZUS: for a bank, leasing, a tender, an application for another type of residence card.
- A certificate of income for the year: for renting, a loan, and in future for the rezydent długoterminowy UE permit, where you need to show stable and regular income and health insurance.
- Data on ZUS contributions: ZUS uses them to check professional activity for 800+, so contributions and declarations must be free of errors and on time.
What certificates there are and how to obtain them is described on the page certificates from the tax office and ZUS.
Frequently asked questions
Do I need to re-register my JDG after obtaining the CUKR card?
No. The card gives the right to run a business on the same terms as Polish citizens, so the CEIDG entry remains. It is worth checking that the data in CEIDG, for example the address and contact details, are up to date.
I have had UKR status for less than a year. Can I apply for CUKR?
No, you need at least 365 days of continuous UKR status, and you must have had the status on 4 June 2025. If the conditions are not met, the general permits remain, for example a zezwolenie na pobyt czasowy in connection with running a business.
Can I leave Poland while the application is being considered?
Until the card is issued you remain with UKR status, and it is lost if you leave for more than 30 days. Without UKR status on the day of issue the card will not be issued, so it is better to postpone long trips.
Will the money be refunded if the application is refused?
The opłata skarbowa of 340 zł is not refunded if the application is left without consideration, the initiation of proceedings is refused or the case ends without the card being issued.
If CUKR does not suit you and you need a residence card through business, see the page residence card through business. We keep the books of a JDG and prepare certificates from the US (tax office) and ZUS. 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: UdSC, karta pobytu CUKR, MOS, pytania i odpowiedzi o CUKR, biznes.gov.pl, działalność obywateli Ukrainy.
