| Companies Different company forms - 10 different. Most important: SA (public companies), Sp.zo.o (LLC). More closely: http://helsinki.trade.gov.pl/fi/polska/article/detail,238,Liiketoiminta_Puolassa.html
Company registration time and costs 3-8 weeks. Establishment cost of Sp.zo.o (LLC) ca 2500 PLN (625 EUR) + possible lawyer fees (starting from 1500,- EUR). Ready-made-company practice exists.
Registers VAT - voluntary registration till 100.000 PLN annual turnover. If this limit is exceeded = obligatory registration. VAT-UE - VAT EU number registration separately if buying and selling goods or services from EU REGON - Statistics office registration NIP- Tax office registration Income tax = NIP
Audit obligation
Companies obliged to be audited are companies which fulfill two of three conditions: 1. Average employment in a year was at least 50 persons 2. Balance value in the end of year was equal at least 2 500 000 Euro in PLN 3. Income from sales of goods, products and financial operations was equal at least 5 000 000 Euro in PLN. | 
