Starting a business in Poland as a Turkish citizen: which forms are open to you
Whether a Turkish citizen may run a business in Poland, and in which form, depends on residence status. Art. 4 of the Act on the rules for foreign entrepreneurs lists the statuses that open a sole proprietorship; without one, only five kinds of company are open. Many permits, including work permits and the Decision 1/80 permit, do not qualify. The full list, the forms, registration before and after 1 November 2026, the first deadlines, social security and the Turkish side.
Last verified:
Note
This is practical guidance from the TURKPOL community, not legal or tax advice. TURKPOL is an independent association and cannot act for any office. Rules change: check the official source linked in each section before you rely on it, and read "When to get professional help" at the end before you commit any money.
Checked against official sources on 25 September 2026. Polish statutes are cited the way Polish lawyers write them: art. (article), ust. (paragraph), pkt (point), lit. (letter). Use the same form when you ask an office about a rule.
Whether you may run a business in Poland, and in which form, depends first on your residence status, not on your plans or your capital. The rule that decides it is art. 4 of the Act on the rules for foreign entrepreneurs (ustawa o zasadach uczestnictwa przedsiębiorców zagranicznych; consolidated text Dz.U. 2025 poz. 89, since amended). Türkiye is not in the EU or the European Economic Area, so for a Turkish citizen everything turns on the second paragraph of that article, art. 4 ust. 2.
Warning
A residence card is not enough by itself. None of these is on the list in art. 4 ust. 2:
- an ordinary temporary residence permit for work, including the single permit (zezwolenie jednolite), unless you are also married to a Polish citizen who lives in Poland (lit. g below);
- a stay on a work permit or a visa;
- the Decision 1/80 permit for Turkish workers (Act on Foreigners art. 186 ust. 1 pkt 5);
- the graduate permit, for a graduate of a Polish university who is looking for work or planning a business (Act on Foreigners art. 186 ust. 1 pkt 6);
- a residence permit for business obtained to work as a company board member, a general partner or a commercial proxy (prokurent) (Act on Foreigners art. 142 ust. 3).
With only one of these, a sole proprietorship (JDG) is closed to you, and so are the civil-law, general and professional partnerships. The right also lasts only as long as the status that gave it: if the status lapses, the JDG is struck off the register ex officio, by an administrative decision you do not have to ask for (CEIDG Act art. 29 ust. 1 pkt 2).
Art. 4: the rule that decides everything
Art. 4 ust. 1 covers citizens of EU and EEA states. It does not cover you.
Art. 4 ust. 2 lets citizens of other states run a business on the same terms as Polish citizens if they have one of the following. This is the whole list:
- pkt 1 lit. a: a permanent residence permit (zezwolenie na pobyt stały) held in Poland;
- pkt 1 lit. b: an EU long-term resident permit (zezwolenie na pobyt rezydenta długoterminowego UE) held in Poland;
- pkt 1 lit. c: a temporary residence permit granted on one of the grounds listed below, and only those;
- pkt 1 lit. d: refugee status (status uchodźcy);
- pkt 1 lit. e: subsidiary protection (ochrona uzupełniająca);
- pkt 1 lit. f: a humanitarian stay or a tolerated stay (zgoda na pobyt ze względów humanitarnych / pobyt tolerowany);
- pkt 1 lit. g: any temporary residence permit, together with marriage to a Polish citizen who lives in Poland;
- pkt 1 lit. h: a temporary residence permit for business granted because you are continuing a business already run under a CEIDG entry (ze względu na kontynuowanie prowadzonej już działalności gospodarczej na podstawie wpisu do CEIDG);
- pkt 2: temporary protection (ochrona czasowa);
- pkt 3: a valid Karta Polaka;
- pkt 4: being a family member of an EU or EEA citizen, joining or staying with them;
- pkt 5: the bridging rule. If you are staying legally while your application is pending, you keep the right, provided that immediately before filing you had it under lit. c or lit. g. The application can be for a temporary residence permit (Act on Foreigners art. 108 ust. 1 pkt 2), a permanent residence permit (art. 206 ust. 1 pkt 2) or an EU long-term resident permit (art. 222a ust. 1 pkt 2, the reference that applies since 27 April 2026);
- pkt 6: taking part in a government programme supporting foreigners' business, on the list published by the Chancellery of the Prime Minister (art. 4 ust. 8). We did not open that list: ask whether your programme is on it.
The grounds that count under lit. c, as articles of the Act on Foreigners:
- art. 127: the EU Blue Card, for highly qualified work;
- art. 137a: long-term mobility of an EU Blue Card holder;
- art. 144: studies (kształcenie się na studiach);
- art. 151 ust. 1: scientific research;
- art. 159 ust. 1: family reunification (połączenie z rodziną);
- art. 186 ust. 1 pkt 3: you hold an EU long-term resident permit from another member state and intend to work, run a business or study in Poland;
- art. 186 ust. 1 pkt 4: you are a family member of that person;
- art. 186 ust. 1 pkt 7: you are a researcher who has finished research and is looking for work or planning a business.
No other temporary permit counts under lit. c. For students, that means the studies permit (art. 144) is on the list and the graduate permit (art. 186 ust. 1 pkt 6) is not. Switching from one to the other can end your right to run a JDG, except while the application is pending under pkt 5.
Art. 4 ust. 4 and ust. 5 add two narrower rules for certain family members. If you are in Poland as someone's family member, ask which rule applies to you before you register.
Art. 4 ust. 3 covers everyone else. Other foreigners may run a business only in the following forms, and may join such companies and take up or buy shares in them, unless international agreements provide otherwise (o ile umowy międzynarodowe nie stanowią inaczej):
- limited partnership (spółka komandytowa);
- limited joint-stock partnership (spółka komandytowo-akcyjna, S.K.A.);
- limited liability company (spółka z ograniczoną odpowiedzialnością, sp. z o.o.);
- simple joint-stock company (prosta spółka akcyjna, PSA);
- joint-stock company (spółka akcyjna, S.A.).
Art. 4 ust. 3a narrows this further. For a sp. z o.o., a PSA or an S.A., the right does not include recurring non-cash contributions (powtarzające się świadczenia niepieniężne, Commercial Companies Code art. 176 or 356), or taking up PSA shares in exchange for work or services.
So without a status from ust. 2, you cannot run:
- a sole proprietorship (JDG, jednoosobowa działalność gospodarcza);
- a civil-law partnership (spółka cywilna);
- a general partnership (spółka jawna);
- a professional partnership (spółka partnerska).
Unregistered activity (działalność nierejestrowana), the small-scale activity that needs no registration, is closed too: the Entrepreneurs' Law (Prawo przedsiębiorców) allows it only to foreigners covered by art. 4 ust. 1 and 2 (art. 5 ust. 7). biznes.gov.pl dates the restriction from 1 June 2025.
What CEIDG does with an application from someone without the right. It is an "incorrect application" (wniosek niepoprawny), and no entry is made (CEIDG Act art. 10 ust. 1 and ust. 2 pkt 8). No intermediary can get round this. With your application you file the document that confirms your current status (CEIDG Act art. 8 ust. 8, ust. 9 in the amended wording): online, an electronic copy signed with a qualified electronic signature, a trusted profile or a personal signature; on paper, where paper is still accepted, the original or a certified copy.
If your status lapses. CEIDG strikes the business off ex officio, by an administrative decision of the minister, when you lose the right to do business under art. 4 (CEIDG Act art. 29 ust. 1 pkt 2). Plan the renewal of your permit and the future of your business together. Our guide to staying legally in Poland explains how to apply for a new permit on time.
The residence permits named above are in the Act on Foreigners (ustawa o cudzoziemcach).
The one rule that names Turkish citizens
No official Polish source we found gives Turkish citizens a general exemption from art. 4. Polish law names Turkish citizens in one business-related place: the temporary residence permit for business. In proceedings for that permit for a citizen of the Republic of Türkiye, art. 41 ust. 1 of the Additional Protocol to the EEC–Türkiye Association Agreement applies, where the permit is connected with running, or intending to run, a business on your own account (na własny rachunek) (Act on Foreigners art. 142 ust. 5). The provision has been in the Act since it was first published in 2013. Art. 41(1) of the Additional Protocol is known as the standstill clause: the parties undertook not to introduce new restrictions on the freedom of establishment and the freedom to provide services between them.
What this means in practice is not explained in any official Polish source we found:
- none says which conditions of the permit a voivode must leave aside for a Turkish applicant;
- none says whether it reaches the owner-manager of a sp. z o.o.;
- none says that it changes the list of business forms in art. 4, or that the EU–Türkiye agreements "provide otherwise" in the sense of art. 4 ust. 3;
- the current MOS pages on the business permit do not mention it at all.
So do not treat it as a right to open a JDG. If you want to rely on it, raise it with the voivodeship office (urząd wojewódzki) when you apply for the permit, and take legal advice first.
The other residence permit Polish law reserves for Turkish citizens, under Decision 1/80, is for workers: for taking up or continuing work, not for seasonal work or postings (the permit for Turkish citizens on MOS). It is not a business ground, and it is not on the art. 4 ust. 2 list.
The business forms side by side
"Without a status" below means without one of the statuses in art. 4 ust. 2. Liability means liability for the business's debts. The amounts are statutory minimums, in złoty (zł), each with the article that sets it. Sources: the Commercial Companies Code (Kodeks spółek handlowych) and the Civil Code (Kodeks cywilny).
- Sole proprietorship (JDG). Without a status: no. You answer with all your assets. Registered in CEIDG. No minimum capital.
- Civil-law partnership (spółka cywilna), a contract between partners rather than a company. Without a status: no. The partners are jointly and severally liable (solidarnie) (Civil Code art. 864); the contract must be in writing (art. 860 § 2); each partner is an entrepreneur registered in CEIDG (Entrepreneurs' Law art. 4 ust. 2). No minimum capital. The rules for civil-law partnerships in CEIDG change from 1 November 2028.
- General partnership (spółka jawna). Without a status: no. Each partner answers without limit, with all their assets, jointly and severally with the other partners and the partnership (Commercial Companies Code art. 22 § 2), but only once enforcement against the partnership has failed (art. 31 § 1). Registered in KRS. No minimum capital.
- Professional partnership (spółka partnerska). Without a status: no. Only licensed professionals listed in the Code may be partners (arts. 86–88). A partner is not liable for obligations arising from the other partners' professional work (art. 95 § 1). Registered in KRS.
- Limited partnership (spółka komandytowa). Without a status: yes. At least one general partner (komplementariusz) answers without limit; a limited partner (komandytariusz) only up to the sum stated in the partnership contract (suma komandytowa) (arts. 102 and 111). Registered in KRS. No minimum capital.
- Limited joint-stock partnership (S.K.A.). Without a status: yes. At least one general partner answers without limit; the shareholders (akcjonariusze) are not liable (art. 125). Registered in KRS. Minimum share capital 50 000 zł (Commercial Companies Code art. 126 § 2).
- Limited liability company (sp. z o.o.). Without a status: yes, within the ust. 3a limit. Shareholders are not liable for its debts (art. 151 § 4); for the board, see the next section. Registered in KRS. Minimum share capital 5000 zł, and each share at least 50 zł (Commercial Companies Code art. 154 § 1–2).
- Simple joint-stock company (PSA). Without a status: yes, but not for work or services in exchange for shares (art. 4 ust. 3a pkt 2 of the Act on the rules for foreign entrepreneurs). Shareholders are not liable (Commercial Companies Code art. 300¹ § 4). Registered in KRS. Share capital (kapitał akcyjny) at least 1 zł (Commercial Companies Code art. 300³ § 1).
- Joint-stock company (S.A.). Without a status: yes, within the ust. 3a limit. Shareholders are not liable (art. 301 § 5), and the statutes are made by notarial deed (art. 301 § 2). Registered in KRS. Minimum share capital 100 000 zł (Commercial Companies Code art. 308 § 1).
A company from Türkiye can also work in Poland without forming a Polish company:
- Branch (oddział). For an entrepreneur from a state outside the EU and the EEA, a branch is allowed on the basis of reciprocity, unless ratified international agreements provide otherwise (art. 14 ust. 2 of the Act on the rules for foreign entrepreneurs). We found no official source on whether Türkiye meets that condition. The branch may start business only after its KRS entry (art. 17) and may act only within the scope of the business the company runs abroad (art. 15). It must appoint an authorised representative (art. 16), file the founding documents and a register extract with a certified Polish translation (art. 18), and use the company's name with the translated legal form and the words "oddział w Polsce", keeping separate accounts in Polish (art. 19).
- Representative office (przedstawicielstwo). Any foreign entrepreneur may open one (art. 21), but only to advertise and promote that entrepreneur (art. 22). It is entered in a register kept by the minister for the economy, not in KRS (art. 24 ust. 1). The entry is valid for 2 years and can be extended for 2 more if you apply in the last 90 days (art. 25 ust. 2). The application is in Polish, and foreign documents need a sworn translation and an apostille (art. 26). You need a legal title to the premises (art. 26 ust. 6), and the name must include "przedstawicielstwo w Polsce", with separate accounts in Polish (art. 29 ust. 1). Our guide to documents from Türkiye explains the apostille and sworn translation.
Limited liability has limits
- Board members. If enforcement against a sp. z o.o. fails, its board members are jointly and severally liable with their own assets, unless one of the defences in art. 299 § 2 applies, for example that bankruptcy was filed in time (Commercial Companies Code art. 299).
- Before registration. The company in organisation, and the people who acted for it, are jointly liable (art. 13 § 1). A capital company in organisation may start business before its KRS entry (Entrepreneurs' Law art. 17 ust. 3), and it becomes a legal person on entry (Commercial Companies Code art. 12).
- Real estate. A Polish company controlled by foreigners, meaning more than half of the votes or a dominant position, is itself a "foreigner" under the Act on the acquisition of real estate by foreigners (art. 1 ust. 2 pkt 4 and ust. 3). Buying shares that make a company owning real estate foreign-controlled, or buying shares in one that already is, needs a permit from the minister of the interior (art. 3e ust. 1–2). The KRS application must state whether the company is such a "foreigner" (biznes.gov.pl).
Registering a sole proprietorship (JDG) in CEIDG
A JDG is entered in CEIDG, the central register of sole proprietors. How you may file depends on the date you file.
Filed on or before 31 October 2026, an application may be made (CEIDG Act art. 8 ust. 2; biznes.gov.pl service card):
- online: on biznes.gov.pl, in the mObywatel app, or through selected banks and accounting firms;
- in person at any municipal office (urząd gminy);
- by post, with a notarised signature.
Filed on or after 1 November 2026, two rules from the amending act Dz.U. 2026 poz. 507 apply:
- An application to register a new business (wniosek o wpis do CEIDG z informacją o podjęciu działalności gospodarczej) must be filed on the electronic form; the only exception is an application naming a minor's legal representative. Paper applications of this kind filed at a municipal office or posted after 31 October 2026 are left unexamined (Dz.U. 2026 poz. 507, art. 15 ust. 1 and art. 16 ust. 1).
- A foreigner applying to CEIDG must have a PESEL number. A foreigner who has never been given one may use the identifier for cross-border electronic identification under Implementing Regulation (EU) 2015/1501 (art. 4 ust. 9 of the Act on the rules for foreign entrepreneurs).
An application a foreigner filed before 1 November 2026 that has not yet been entered follows the old rules (Dz.U. 2026 poz. 507, art. 29). Foreigners already in CEIDG without a PESEL or the EU identifier must add one by 1 June 2030, or the entry is struck off (Dz.U. 2026 poz. 507, art. 22 ust. 1–2). The Ministry of Development and Technology confirmed the online-only rule on 15 September 2026.
Warning
Some official pages written before this change still say that a foreigner without a PESEL can register a JDG on paper at a municipal office. That applied only to applications filed up to 31 October 2026. From 1 November 2026, get your PESEL first.
Whatever the date:
- Signing online. You sign with a trusted profile, a qualified electronic signature or a personal signature, and an application filed online through biznes.gov.pl cannot be filed by a proxy (biznes.gov.pl service card). See "What you need to sign online" below.
- No fee. Filing a CEIDG application is free of charge (CEIDG Act art. 13).
- Start date. If you have the right to run a business, you may start on the day you file the application (Entrepreneurs' Law art. 17 ust. 1).
- One application, several registrations. The CEIDG application also serves as the application for NIP and REGON, and can carry your ZUS registration and the VAT-R form (biznes.gov.pl service card).
Registering a company: S24 or a notary
- Two ways to make the contract. The articles of association of a sp. z o.o. are made by notarial deed (Commercial Companies Code art. 157 § 2) or, instead, on the online template, signed with a qualified electronic signature, a trusted profile or a personal signature (art. 157¹ § 1–2). The same choice exists for a spółka jawna (art. 23¹) and a spółka komandytowa (art. 106¹).
- What S24 allows. On S24 you can form a spółka jawna, a spółka komandytowa, a sp. z o.o. or a PSA. The template cannot be changed, contributions are cash only, and the financial year is always the calendar year (biznes.gov.pl).
- Who signs. Everyone who signs the contract or the application needs an S24 account and must be able to sign with a trusted profile, a qualified signature or a personal signature. Shareholders may sign through representatives, using the S24 power-of-attorney template (biznes.gov.pl).
- Electronic filing only. KRS applications are filed only electronically (KRS Act art. 19 ust. 2): a company formed on S24 files through S24, and a company formed by notarial deed files through the Court Registers Portal (PRS).
- The S24 time limit. The S24 FAQ says that for a sp. z o.o. formed on S24, payment and the filing to the court must follow within 7 days of signing, or a new contract must be signed. This is a rule of the S24 system, not of a statute.
- A board member outside the EU. If a board member's address for service is outside the EU, the company must appoint a proxy for service in Poland (pełnomocnik do doręczeń) (KRS Act art. 19a ust. 5a).
What you need to sign online
- Trusted profile (profil zaufany). Anyone aged at least 13 who has a PESEL number and full or limited legal capacity can set one up. A residence card (karta pobytu) or a passport is accepted as ID at a confirmation point (trusted profile FAQ). biznes.gov.pl says the same for foreigners: a foreigner needs a Polish PESEL. Our guide to a bank account and the trusted profile explains how to set one up.
- Personal signature (podpis osobisty). Not available to you. It is carried in the Polish identity card (e-dowód), which is issued only to Polish citizens (Identity Cards Act art. 5 ust. 1 and art. 6 ust. 1).
- Qualified electronic signature (podpis kwalifikowany). You buy it from a certified provider; the list of providers is on the website of the National Certification Centre (NCCert) (biznes.gov.pl). We could not confirm from an official source whether providers issue a certificate to someone without a PESEL: ask the provider before you buy.
- PESEL. A foreigner gets one automatically when registering residence (zameldowanie) for more than 30 days. Otherwise, you apply at any municipal office, stating the legal provision that requires you to have a PESEL; as a Turkish citizen you must apply in person (PESEL for foreigners on gov.pl). For company registration, biznes.gov.pl names KRS Act art. 19e ust. 2 as the provision to cite: it requires the person who signs the filing of annual financial statements to have their PESEL disclosed in KRS. Our guide to PESEL, address registration and the residence card has the steps.
- Annual financial statements. If no board member has a PESEL disclosed in KRS, the company cannot file its annual financial statements electronically free of charge; it must use the S24 route, which is not free, or a professional representative. biznes.gov.pl gives, as an example, a company whose board consists only of foreigners without a PESEL (biznes.gov.pl).
In practice, get a PESEL, then a trusted profile, or buy a qualified electronic signature. You need one of them to form a company on S24, to file with KRS or CRBR, and to register a JDG from 1 November 2026.
The first obligations after registration
- NIP and REGON for a JDG. Assigned automatically from the CEIDG application (biznes.gov.pl service card; Statistics Poland, GUS).
- NIP and REGON for a company. Assigned from the KRS filing; KRS passes the data on, so there is no separate REGON application (GUS). biznes.gov.pl says the company then files the supplementary NIP-8 form within 21 days, or within 7 days if it will pay social insurance contributions (biznes.gov.pl).
- VAT-R. Register before the first taxable transaction (VAT Act art. 96 ust. 1). Registration is optional if you are exempt because your sales, net of VAT, are no more than 240 000 zł in both the previous and the current tax year (VAT Act art. 96 ust. 3 and art. 113 ust. 1). The exemption does not apply to the goods and services listed in art. 113 ust. 13.
- ZUS for a JDG owner. Register for social insurance within 7 days of the obligation arising (Social Insurance Act art. 36 ust. 4). A first-time entrepreneur, or one returning after 60 months, who is not working for a former employer can use start relief (ulga na start): 6 months without social insurance (Entrepreneurs' Law art. 18). It does not cover health insurance, which you still register within 7 days and pay monthly (biznes.gov.pl). After that, reduced contributions are possible for the next 24 calendar months (Social Insurance Act art. 18a ust. 1).
- CRBR (Centralny Rejestr Beneficjentów Rzeczywistych, the register of beneficial owners). Every spółka jawna, spółka partnerska, spółka komandytowa, S.K.A., sp. z o.o., PSA and non-public S.A. must report its beneficial owners within 14 days of its KRS entry (AML Act art. 58 and art. 60 ust. 1 pkt 1), and report changes within 14 days too (art. 60 ust. 1a). The report is filed electronically and free of charge, signed with a qualified electronic signature or a trusted profile by a person authorised to represent the company; a person without a PESEL gives a date of birth instead (art. 61 ust. 1–4; art. 59 pkt 2 lit. d). Do not leave it to the last day.
- The VAT whitelist. The Head of the National Revenue Administration (KAS) keeps an electronic list of VAT taxpayers, including their bank accounts (VAT Act art. 96b ust. 1 and ust. 3 pkt 13; KAS). A payment of more than 15 000 zł between businesses must go through a payment account (Entrepreneurs' Law art. 19). If you pay such an invoice from an active VAT payer to an account that is not on the list, that part of the cost cannot be deducted in a sole proprietor's income tax (PIT Act art. 22p ust. 1 pkt 2), and you become jointly liable for the supplier's VAT (Tax Ordinance art. 117ba § 1). Check the account before you pay.
- Electronic delivery address (e-Doręczenia). Since 1 January 2025, a CEIDG applicant must give one when registering (e-Delivery Act art. 152 ust. 1); a business entered in CEIDG before 2025 must have one entered by 30 September 2026 (art. 152 ust. 3). The Ministry of Development and Technology states that from 1 October 2026 every entrepreneur must have one (Ministry note).
Business as a basis for residence
Our guide to staying legally in Poland covers residence permits in general. What is specific to business, from the Act on Foreigners:
- The permit. A temporary residence permit for business (zezwolenie na pobyt czasowy w celu prowadzenia działalności gospodarczej) is granted when the purpose of your stay is running a business under Polish law and you have health insurance or cover of treatment costs in Poland, a stable and regular income enough to support yourself and your dependants, any authorisation a regulated post or profession needs, and somewhere to live in Poland (art. 142 ust. 1 pkt 1–2).
- The business tests. The business must meet one of three tests (art. 142 ust. 1 pkt 3): in the previous tax year, income of at least 12 times the average gross monthly wage in your voivodeship; or at least 2 employees (Polish citizens, or foreigners with free access to the labour market) on indefinite-term, full-time contracts for at least a year before you apply; or proof of means or activities that will let it meet those conditions in future, in particular through investment, technology transfer, innovation or job creation.
- Through a company. The same tests apply to a spółka komandytowa, S.K.A., sp. z o.o. or S.A. that you formed, joined or hold shares in (art. 142 ust. 2). There is also a route for a board member of a sp. z o.o. or S.A., a general partner managing a spółka komandytowa or S.K.A., or a commercial proxy (prokurent): you meet the personal conditions, and the company meets the business tests (art. 142 ust. 3).
- The PSA gap. The PSA is not named in art. 142 ust. 2–3, although art. 4 ust. 3 lists it. The sources we read do not say whether a PSA board member qualifies: ask the voivodeship office.
- How long. A temporary residence permit is granted for the time its purpose needs, up to 3 years (art. 98 ust. 2).
- No route to a JDG. A business permit obtained through a company does not open the JDG route. Only a business permit granted for continuing a business already in CEIDG is on the art. 4 ust. 2 list (lit. h).
- Turkish citizens. Art. 142 ust. 5 applies in these proceedings: see "The one rule that names Turkish citizens" above.
MOS adds that you must be staying legally in Poland when you apply: the business permit on MOS.
Social security: the Poland–Türkiye agreement
Poland and Türkiye have a social security agreement, signed on 17 October 2017 and in force since 1 June 2021 (Dz.U. 2021 poz. 770, with the administrative arrangement at poz. 772). It is on ZUS's list of agreements and, in Polish, on ISAP.
- A self-employed person working in Poland is subject only to Polish legislation, even if they live in Türkiye (art. 6 pkt 2).
- A self-employed person who moves temporarily to the other country stays under the first country's legislation for up to 24 months (art. 7 ust. 1 pkt 2).
- Pension insurance periods in both countries are added together (art. 12).
- The agreement is without prejudice to rights under the Ankara Agreement, its Additional Protocol and the Association Council decisions (art. 28).
The Turkish Social Security Institution (SGK) confirms that the agreement covers self-employed people under 4/1-(b) (kendi adına ve hesabına bağımsız çalışanlar) for temporary assignments of up to 24 months, with extensions only for employees under 4/1-(a), and that it has no health-care provisions. It does have a chapter on cash sickness and maternity benefits (arts. 10–11), so "no health-care cover" does not mean "no sickness benefits".
The Turkish side
Turkish statutes are cited by madde (md., article). The Turkish Income Tax Law no. 193 (Gelir Vergisi Kanunu, GVK) is on the official Turkish legislation portal.
- People "settled in Türkiye" (Türkiye'de yerleşmiş olanlar) are taxed there on their worldwide income, and so are Turkish citizens who live abroad because they work for Turkish public bodies or for organisations based in Türkiye (GVK md. 3).
- You count as settled if your domicile (ikametgâh, as the Turkish Civil Code defines it) is in Türkiye, or if you stay in Türkiye for more than six months continuously in a calendar year; temporary absences do not break the stay (GVK md. 4).
- People not settled in Türkiye are taxed there only on income earned in Türkiye (GVK md. 6).
- Poland and Türkiye have a double taxation agreement, signed on 3 November 1993, in force since 1 April 1997 and applied from 1 January 1998. The Polish, English and Turkish texts are linked from the Ministry of Finance list. We did not read the agreement's text: if both countries may treat you as resident, ask a tax adviser how it applies to you.
We found no official Turkish source saying that a Turkish citizen must register, notify or report a business in Poland in Türkiye. That is what we found, not a promise that no such duty exists. Whether you also have obligations in Türkiye depends on whether Türkiye still treats you as settled there (GVK md. 4): ask GİB or a tax adviser in Türkiye. Our guide to your tax number and the yearly tax return covers tax residence on the Polish side.
This guide does not cover military service, voluntary SGK insurance or buying back periods abroad (yurt dışı borçlanma), or Turkish rules on controlled foreign companies.
Where to get official help
- biznes.gov.pl help centre, for CEIDG, sole proprietorships, civil-law partnerships and the portal: phone 801 055 088 or 22 765 67 32, Live Chat and a contact form, on working days (help centre). Its "Zadaj pytanie" form is for general questions: the Single Point of Contact says it does not give advice in individual cases.
- Ministry of Justice KRS helpline, for KRS registration, changes, financial statements, register searches and forms: 71 748 96 00.
- ZUS contact centre: 22 560 16 00.
- e-Doręczenia helpline: 22 250 01 45.
- Trusted profile helpline: +48 42 253 54 50, on working days (profil zaufany).
- PAIH (Polish Investment and Trade Agency) supports foreign direct investment in Poland: location consulting, legal and sector information, contacts with government, partner search, and help with administrative and language barriers (PAIH's offer). Its offer is aimed at investment projects, and we found nothing saying it serves one-person businesses. Its Türkiye page lists its Foreign Trade Office in Istanbul.
- The Turkish Ministry of Trade. Its Poland page tells businesses to consult its office in Warsaw, the Varşova Ticaret Müşavirliği, for current information and help with problems in the market.
When to get professional help, and what TURKPOL can and cannot do
Before you register anything or sign a contract, speak to a lawyer (adwokat or radca prawny), a tax adviser (doradca podatkowy) or an accountant if:
- your residence status is not clearly on the art. 4 ust. 2 list, your permit will run out soon, or a residence application is pending;
- you want to rely on art. 142 ust. 5 of the Act on Foreigners or on the EU–Türkiye agreements;
- you are forming a company with other people, contributing anything other than cash, or signing a notarial deed;
- you will sit on the board of a sp. z o.o., where you can answer with your own assets (Commercial Companies Code art. 299);
- your company will own real estate, or you are buying shares in a company that does;
- you still have income, property or a home in Türkiye, or you are not sure whether Türkiye treats you as settled there;
- you are opening a branch or a representative office of a company from Türkiye.
TURKPOL can explain how the process works, help you find your own way around biznes.gov.pl, CEIDG and S24, and point you to the right office. We cannot register a business for you, sign or file anything on your behalf, act as your proxy, tell you which business form to choose, or assess your residence status. We are not lawyers, tax advisers or accountants. Never share your login details for the trusted profile, your bank or e-Devlet, or the PIN of your qualified signature, with anyone, including us. And no intermediary can get round art. 4: do not pay anyone who promises you a CEIDG entry you are not entitled to.
Related questions
- I have a residence card. Can I open a sole proprietorship (JDG)?
Only if your status is on the list in art. 4 ust. 2 of the Act on the rules for foreign entrepreneurs: for example a permanent residence permit, an EU long-term resident permit, a temporary permit for studies or family reunification, or any temporary permit together with marriage to a Polish citizen who lives in Poland. An ordinary permit for work, the single permit, the Decision 1/80 permit, the graduate permit and a business permit obtained as a company board member do not qualify on their own. Without a listed status, only a spółka komandytowa, S.K.A., sp. z o.o., PSA or S.A. is open to you.
- What changes on 1 November 2026?
An application to register a new business in CEIDG must then be filed online, and a foreigner applying to CEIDG needs a PESEL number or, if never given one, the EU cross-border identification identifier. Paper applications filed or posted after 31 October 2026 are left unexamined. Applications filed up to 31 October 2026 follow the old rules, and foreigners already in CEIDG without a PESEL or that identifier must add one by 1 June 2030.
- Does the EU–Türkiye Association Agreement let me open a JDG without a qualifying permit?
No official Polish source we found says so. The one Polish rule that names Turkish citizens, art. 142 ust. 5 of the Act on Foreigners, concerns the residence permit for business, and no official source explains what it changes in practice. Raise it with the voivodeship office when you apply for that permit, and take legal advice rather than relying on it.
- I formed a sp. z o.o. What is due after the KRS entry?
Report the company's beneficial owners to CRBR within 14 days of the KRS entry (AML Act art. 60 ust. 1 pkt 1), and register for VAT before the first taxable sale unless you are exempt. biznes.gov.pl also asks for the supplementary NIP-8 form. Before you pay an invoice, check the supplier's account on the VAT whitelist; above 15 000 zł the payment must go through a payment account (Entrepreneurs' Law art. 19). If no board member has a PESEL disclosed in KRS, the annual financial statements cannot be filed electronically free of charge.
- Can TURKPOL register my business or tell me which form to choose?
No. TURKPOL is an independent association. We can explain how registration works and point you to the right office, but we cannot file, sign or act for you, choose a form for you, or assess your residence status. Before you put your savings into a business, speak to a lawyer or a tax adviser.
