A JDG (jednoosobowa działalność gospodarcza) is a sole proprietorship in Poland. Registration is free and is done online in CEIDG. Below is the order of steps and the typical mistakes we see with new clients.
1. Check whether you are entitled to a JDG
EU citizens register a JDG without restrictions. For foreigners from other countries, the right depends on the basis of their stay: from 5 March 2026 this is determined by the type of document on which you are staying in Poland. Before registering, it is worth checking your particular case: if you are not entitled, the remaining option is a spółka z o.o.
2. Get a PESEL and an electronic signature
To register online you need a PESEL and a profil zaufany, a login through your bank or a qualified signature. Without them, the application can be filed in person at the urząd gminy.
3. Choose your PKD codes
A PKD code describes the type of business activity. It determines the ryczałt rate, the obligation to register for VAT and even whether you need a cash register. You can list several codes, one of them being the main one.
4. Choose your form of taxation
There are three options: ryczałt (a percentage of revenue), the tax scale of 12% and 32%, or liniowy 19%. The business owner chooses the form. We will calculate all three options on your figures before registration, and you will see how much you keep.
5. File CEIDG-1
A single application covers your details, address, PKD codes, form of taxation and choice of ZUS contributions. A JDG usually appears in the register within 1-3 working days, and the NIP and REGON numbers are assigned automatically.
6. The first 7 days after starting
- ZUS registration: when you file through CEIDG it happens automatically, but check that the correct contribution code has been selected.
- If you need VAT, file VAT-R before your first taxable sale.
- Open a separate business account if you are going to register for VAT: its number must be on the white list.
If you would rather not deal with it yourself, we will register the JDG for you, free of charge with a one-year bookkeeping contract: JDG registration.
