Short answer
To register a Polish sp. z o.o. through S24, agree the company terms, complete the template agreement, sign the documents electronically and submit a paid KRS application. Minimum share capital is PLN 5,000 and the court fee is PLN 250. S24 suits a standard agreement with cash contributions; its name does not guarantee registration within 24 hours.
Is S24 suitable for your company?
S24 is the official system for forming a company using a prescribed agreement template. You choose from its available clauses rather than drafting freely. If you need bespoke shareholder rights, detailed exit arrangements or a contribution in kind, discuss the structure with a lawyer and notary first. A smaller registration fee should not determine how business partners work together.
A shareholder and a management board member have different roles. Agree ownership, the zarząd composition and representation rules before using the portal. Still choosing a business structure? Read our JDG versus sp. z o.o. comparison.
What to prepare
- The company name, registered-office town (siedziba) and address.
- Shareholder and board-member details; evidence of representation if a legal entity is a shareholder.
- Share capital, allocation of shares and representation rules.
- Business activities and appropriate PKD 2025 codes.
- An individual S24 account and working electronic signature for each signatory.
- Attachments required for the structure, including the shareholder list, consents and service addresses as applicable.
Do not give an adviser your Profil Zaufany password. Each signatory completes identification and signing personally or acts through a properly authorised representative. Check signature compatibility before executing the agreement. The official S24 portal provides instructions and attachment requirements.
Registration step by step
1. Agree and sign the company agreement
Complete the template and check shares and board powers. All shareholders, or their duly authorised representatives, sign the agreement. Saving a draft does not itself execute the agreement.
2. Prepare the application and attachments
The agreement, KRS application and individual attachments may require different signatories. A shareholder's signature does not replace a board signature where one is required. For a foreign corporate shareholder, check the additional registration and representation evidence.
3. Pay and submit
The court fee for initial registration using the S24 template is PLN 250. The separate PLN 100 charge for announcing a KRS entry in MSiG was abolished for new applications from 29 November 2025. Keep the submission receipt and monitor court correspondence. The fee follows Article 52 of the Court Costs Act; the S24 portal confirms the announcement-charge change.
4. Keep three deadlines separate
| Requirement | Starting point |
|---|---|
| Report the company to KRS: 7 days for a template agreement | Execution of the agreement |
| Pay the cash share-capital contributions: no later than 7 days | Entry of the company in the register |
| File PCC-3 and pay PCC: generally 14 days | The tax obligation arising on execution of the agreement, not the KRS entry |
The first two rules are in Articles 158 and 169 of the Commercial Companies Code. PCC timing follows Articles 3 and 10 of the PCC Act. Agree the calculation and filing with your accountant.
After the KRS entry
Check the register extract, capital payment and required board statements. Arrange bookkeeping, banking and e-Doręczenia electronic deliveries. Make a separate calendar for applicable filings: CRBR beneficial ownership, supplementary tax information, VAT and ZUS. Their scope and deadlines depend on the facts. A KRS entry does not complete every obligation of a new company.
The same company-law framework applies in Gdańsk, Warsaw and Wrocław; the competent court depends on the registered office. Owning shares and obtaining a KRS entry do not themselves grant a foreign national residence or work rights. Assess those rights separately from business registration.
Frequently asked questions
Does an S24 agreement require a notarial deed?
The electronic template allows an agreement without a notarial deed. If the required terms do not fit the template, consider the notarial route.
Can equipment replace a cash contribution?
At formation under the S24 template, share capital must be covered by cash contributions. A contribution in kind requires a different route.
Do signed documents mean the company is registered?
No. The application must be submitted and paid, and an entry obtained. Executing the agreement and registration are separate stages.
Pobyto provides sp. z o.o. registration support. Review the company setup budget and prepare the ownership structure, activities and intended starting date before contacting us.
