Overview
| Field | Value |
|---|---|
| Region | Europe |
| ISO 3166-1 | PL / POL |
| Registry | Ministry of Justice / district courts |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Poland and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | NIP | KAS (Krajowa Administracja Skarbowa) |
businessInfo.businessEntityId | KRS number | Ministry of Justice / district courts |
Sector regulators
KNF/UKNF · NBP · GIIF
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Jednoosobowa działalność gospodarcza | JDG | Sole trader registered in CEIDG; no separate legal personality, unlimited personal liability. Equivalent to a US Sole Proprietorship. |
| Spółka z ograniczoną odpowiedzialnością | Sp. z o.o. | Private limited-liability company; min share capital PLN 5,000; the dominant vehicle for SMEs and foreign subsidiaries (KSH art. 154). Equivalent to a US LLC. |
| Prosta Spółka Akcyjna | P.S.A. | Simple joint-stock company; min share capital PLN 1; introduced 2021-07-01 for startups, shares registered electronically (KSH art. 300¹). Closest US equivalent: C-Corp. |
| Spółka Akcyjna | S.A. | Joint-stock company; min share capital PLN 100,000; used for large enterprises and public listings (KSH art. 301). Closest US equivalent: C-Corp. |
| Spółka jawna | Sp.j. | General partnership; all partners bear unlimited joint liability for company obligations; no minimum capital (KSH art. 22). Equivalent to a US GP. |
| Spółka partnerska | Sp.p. | Professional partnership for licensed professions (lawyers, doctors, architects); partners are not liable for co-partners’ professional negligence (KSH art. 86). Equivalent to a US LLP. |
| Spółka komandytowa | Sp.k. | Limited partnership; at least one general partner with unlimited liability and one limited partner with liability capped at contribution (KSH art. 102). Equivalent to a US LP. |
| Spółka komandytowo-akcyjna | S.K.A. | Limited joint-stock partnership; hybrid combining a general partner (unlimited liability) with shareholders; min share capital PLN 50,000 (KSH art. 125). Equivalent to a US LP. |
| Spółka cywilna | S.C. | Civil-law partnership governed by the Civil Code (art. 860–875), not the KSH; not a separate legal entity. Partners register individually in CEIDG and bear unlimited joint liability. Equivalent to a US GP. |
| Spółdzielnia | — | Cooperative society; a voluntary association of members pursuing a common economic goal, governed by the Cooperative Law of 1982; separate legal personality, member-owned. Equivalent to a US Cooperative. |
| Oddział przedsiębiorcy zagranicznego | — | Branch of a foreign entrepreneur; registered in KRS, conducting business activity in Poland within the scope of the parent entity’s business; no separate legal personality. Equivalent to a US Branch/Rep Office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Odpis z KRS |
| Constitutive Documents | Any one of: Umowa Spółki · Statut |
| Tax Registration | Zaświadczenie o nadaniu NIP |
| Ownership Records | Odpis z KRS |
| Governance Records | Odpis z KRS |
| Signing Authority | Any one of: Uchwała Zarządu · Prokura · Pełnomocnictwo |
| Address | Any one of: Umowa najmu · Rachunek za media · Wyciąg bankowy |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Odpis z KRS (current full extract) | Legal Registration, Ownership Records, Governance Records |
| Umowa Spółki (Sp. z o.o.) | Constitutive Documents |
| Statut (S.A. / P.S.A.) | Constitutive Documents |
| Zaświadczenie o nadaniu NIP | Tax Registration |
| Uchwała Zarządu (board resolution) | Signing Authority |
| Prokura (KRS-registered commercial power of attorney) | Signing Authority |
| Pełnomocnictwo (notarised power of attorney) | Signing Authority |
| Umowa najmu | Address |
| Rachunek za media (≤90 dni) | Address |
| Wyciąg bankowy (≤90 dni) | Address |
| Sector-Specific License | KNF licence, KNF register entry, Zezwolenie sektorowe (sector-specific permit) |
Collection notes
- Legal Registration: Downloadable free of charge at prs.ms.gov.pl/krs; includes KRS, NIP, REGON, address, capital, bodies.
- Constitutive Documents: Filed with KRS at incorporation; S.A. statut must be in notarial deed form. Sp. z o.o. may be incorporated online via S24 with a standard-form agreement.
- Tax Registration: Issued by KAS. For EU VAT purposes: NIP prefixed “PL”. Collect also REGON certificate (GUS) — three identifiers standard practice.
- Sector-Specific License: KNF issues licences for banks, payment institutions, e-money institutions, insurers, investment firms, AIFMs. KNF public register searchable at knf.gov.pl.
- Governance Records: Lists all current Zarząd members, scope of representation (joint/single), and Prokura holders.
- Signing Authority: Prokura is filed in KRS and covers all business acts by operation of law. Pełnomocnictwo required for acts outside Prokura scope (e.g. real estate) and must match form of underlying act.
- Address: Lease (no time bound) OR utility bill OR bank statement; utility and bank documents should be dated within 90 days.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Członek Zarządu (Management Board member) | CONTROLLING_PERSON | Executive director; manages day-to-day operations and represents the company (KSH art. 201). |
| Prezes Zarządu (President / CEO of Zarząd) | CONTROLLING_PERSON | Chair of the Management Board; day-to-day executive authority. |
| Członek Rady Nadzorczej (Supervisory Board member) | CONTROLLING_PERSON | Non-executive supervisory role; mandatory in S.A. and Sp. z o.o. with capital >PLN 500k and >25 shareholders (KSH art. 213). |
| Prokurent (Prokura holder) | LEGAL_REPRESENTATIVE | Commercial proxy registered in KRS; authorised to bind company in all business acts. |
| Pełnomocnik (POA holder) | LEGAL_REPRESENTATIVE | Holder of a specific power of attorney; authority limited to scope stated. |
| Likwidator (Liquidator) | CONTROLLING_PERSON | Appointed upon dissolution; represents company during winding-up. |
Notes
- Three identifiers, not one. Every Polish company has KRS (registry), NIP (tax), and REGON (statistical). Collect all three — Polish statute requires all three on invoices and commercial correspondence; KRS extract displays NIP and REGON, but stand-alone NIP and REGON certificates are separate artifacts.
- CRBR public access is narrowing. The register is currently freely searchable at crbr.podatki.gov.pl, but restricted access (legitimate-interest basis only) is scheduled from 2026-07-01 under Directive (EU) 2024/1640 transposition — collect CRBR extracts at onboarding and refresh before the access gate closes.
- Prokura is KRS-registered and has statutory scope. Unlike a general POA, Prokura covers all judicial and extrajudicial business acts by operation of law (KC art. 109¹); verify in the KRS extract whether representation is joint (łączna) or sole (samoistna).
- S.A. Statut must be executed as a notarial deed. Sp. z o.o. Umowa Spółki may be in standard electronic form (S24) — confirm form when collecting articles.