This article is for those who live in Poland without Polish citizenship and want to work for themselves through a JDG (jednoosobowa działalność gospodarcza, the Polish sole proprietorship) or already run one. In short: not every legal stay gives the right to a JDG, only the grounds on the list in the law, and from 5 March 2026 this list also applies to citizens of Ukraine. Those who registered a JDG earlier do not need to close it as long as their stay in Poland remains legal.
Citizens of the EU, the EEA and Switzerland
Citizens of EU countries, Norway, Iceland, Liechtenstein and Switzerland register a JDG on the same terms as Poles. No separate permit is needed. Family members of such citizens who came with them or to join them also have this right.
Which grounds of stay give the right to a JDG
For citizens of other countries the list is closed and set out in art. 4 ust. 2 of the ustawa o zasadach uczestnictwa przedsiębiorców zagranicznych (the act on the participation of foreign entrepreneurs). A JDG can be registered on the same terms as Poles by people who have:
- zezwolenie na pobyt stały (permanent residence);
- zezwolenie na pobyt rezydenta długoterminowego UE (EU long-term resident status);
- refugee status, ochrona uzupełniająca (subsidiary protection), zgoda na pobyt humanitarny or tolerowany (humanitarian or tolerated stay);
- ochrona czasowa (temporary protection), that is a PESEL with UKR status;
- a valid Karta Polaka;
- a temporary residence permit on certain grounds: the EU Blue Card and the mobility of its holder, family reunification, studies, scientific research;
- a temporary residence permit together with marriage to a Polish citizen who lives in Poland;
- a temporary residence permit for running a business, issued to continue a JDG already entered in CEIDG.
The common residence card, zezwolenie na pobyt czasowy i pracę (for employment), is not on this list. With it you cannot register a JDG. The CUKR card is a separate case: according to the Urząd do Spraw Cudzoziemców (Office for Foreigners), its holder runs a business on the same terms as Polish citizens.
What changed on 5 March 2026 for citizens of Ukraine
Until 4 March 2026, art. 23 of the special act on assistance to citizens of Ukraine applied. Under it, any citizen of Ukraine with a legal stay and a PESEL number could register a JDG like a Pole, whether they entered on a biometric passport, a visa or a residence card for work.
On 5 March 2026 the ustawa z dnia 23 stycznia 2026 r. o wygaszeniu rozwiązań (the act of 23 January 2026 phasing out the special solutions, Dz.U. 2026 poz. 203) entered into force. Simplified access ended, and the general rules from the list above now apply. The right to a new JDG was kept by:
- people with UKR status (ochrona czasowa), whose stay is legal until 4 March 2027 by decision of the Council of the EU;
- holders of the CUKR card; applications for it are accepted through the MOS portal from 4 May 2026 to 4 March 2027;
- holders of permanent residence, EU long-term resident status, the Karta Polaka and other grounds on the list.
Citizens of Ukraine who are in Poland on a visa, visa-free or on a residence card for work can no longer register a new JDG. More about the CUKR card in the article the CUKR card and a JDG.
If the JDG was registered before 5 March 2026
Art. 42 ust. 1 of the act on wygaszenie expressly allows those who registered a JDG under the old art. 23 to continue running it on the previous terms as long as their stay in Poland is considered legal. There is no need to re-register in CEIDG or to submit new documents.
The risk arises when the legal stay ends. The ministry then deletes the business owner from CEIDG z urzędu (ex officio), under art. 29 ust. 1 pkt 2 of the ustawa o CEIDG. For many citizens of Ukraine the time limits have already been extended by law: visas, residence cards and temporary residence permits that were due to expire after 24 February 2022 have been extended until 4 March 2027. So it is better to plan the next step in advance:
- apply for the CUKR card if you meet the conditions (UKR status for at least 365 consecutive days and valid on 4 June 2025);
- apply for a temporary residence permit for running a business (art. 142 of the ustawa o cudzoziemcach, the Act on Foreigners): the act on wygaszenie has allowed this also for people with UKR status;
- check whether you have built up grounds for permanent residence or EU resident status.
If you have no right to a JDG
A foreigner with any ground of stay can set up a spółka z o.o., as well as a spółka komandytowa, komandytowo-akcyjna, prosta spółka akcyjna or spółka akcyjna (art. 4 ust. 3). The spółka z o.o. is chosen most often: a shareholder risks only their contribution, and registration is done online through S24.
Bear the difference in mind. A spółka has full accounting, CIT, an annual financial statement and registration of beneficial owners in CRBR. Working in your own spółka, for example on the management board, is not always possible without separate legalisation of work; this is checked before registration. A comparison of the two forms is in the article JDG or spółka z o.o.
What to check before filing CEIDG-1
- The ground of stay and the validity of the document. When checking, the ministry uses data from the PESEL register.
- PESEL. From 1 November 2026 the law expressly requires foreigners to have a PESEL number for a CEIDG application (art. 4 ust. 9, added by Dz.U. 2026 poz. 507). If you have no PESEL, only an EU Member State identifier for cross-border identification will do.
- A profil zaufany or another signature for filing online.
- PKD codes and the form of taxation; they affect VAT and how much you will pay.
Example
A hypothetical example, not a client story. Three people with Ukrainian passports live in Warsaw in October 2026.
- The first arrived in 2022 and has had a PESEL with UKR status since then. He can register a JDG now. If he obtains the CUKR card, the right to a JDG will remain.
- The second entered visa-free in 2025, obtained an ordinary PESEL and registered a JDG in January 2026. Her JDG continues to operate under art. 42. Her visa-free stay is recognised by law as legal until 4 March 2027, so by that date she needs a new ground, otherwise the JDG will be deleted from CEIDG.
- The third obtained a residence card for work in April 2026. He cannot register a JDG. His options: a spółka z o.o. or a ground from the list, if he meets it.
Frequently asked questions
Can I register a JDG with UKR status after 5 March 2026?
Yes. Ochrona czasowa is on the list in art. 4 ust. 2, and the act on granting protection to foreigners separately allows its holders to run a business on these terms. UKR status currently applies until 4 March 2027.
Do I need to do anything with a JDG registered before 5 March 2026?
There is no need to re-register it. Keep track of the end date of your legal stay: if it ends and there is no new ground, the JDG will be deleted from CEIDG.
Does a residence card for work give the right to a JDG?
No. Zezwolenie na pobyt czasowy i pracę is not on the list in art. 4 ust. 2. With it you can set up a spółka or work as an employee.
What happens to UKR status if I leave Poland for a long time?
Ochrona czasowa ends if you leave Poland for more than 30 days. Together with it, the ground for a new JDG disappears too, if you have no other ground.
We will check your ground before registration and register the JDG for you, free of charge with a one-year bookkeeping contract: JDG registration. If you have no right to a JDG, we will help with registering 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 obywatel Ukrainy może założyć firmę w Polsce, biznes.gov.pl: jaką działalność może prowadzić cudzoziemiec, gov.pl/udsc: karta pobytu CUKR, isap.sejm.gov.pl: Dz.U. 2026 poz. 203.
