Opening a business bank account in Poland as a foreigner

Polish law does not name a bank you must use, and TakiTax does not rank banks or earn commission from them. What the rules do care about is which kind of account you use for the business. This page explains that and gives a neutral checklist.

Personal account vs business (settlement) account

The public VAT taxpayer list – the white list (biała lista), run by the Head of the National Revenue Administration – shows only settlement accounts opened for a business (rachunek rozliczeniowy). Personal accounts (ROR) are not published, even if you use one for the business (biznes.gov.pl, Ministry of Finance). Account numbers on the list come from what you reported to the tax office; a sole trader updates them through CEIDG.

Account numbers are shown only for active VAT payers. If you are VAT-exempt, you appear on the list without an account.

Why your clients care: the 15,000 zł rule

For a business transaction above 15,000 zł the payer must pay by bank transfer, and since January 2020 to the payee's account shown on the white list on the day the transfer is ordered. If a business client pays a VAT-registered supplier above that amount to another account, according to the Ministry of Finance they may lose the right to treat the cost as tax-deductible and become jointly liable for the supplier's VAT – unless they notify their tax office within 7 days (form ZAW-NR) or pay with split payment. In practice, B2B clients will ask for an account that is on the list.

Checklist for comparing banks (fill in from each bank's own tariff)

• Does the bank open a business account for a JDG of a foreign citizen with your documents (passport / residence card, PESEL, CEIDG entry)? Ask before you visit.
• Online onboarding vs branch visit; app and support in English.
• Monthly fee, card fee, domestic and foreign transfer fees – from the current fee table (tabela opłat i prowizji), with its date.
• Split payment (MPP) support and the separate VAT account, if you will be a VAT payer.
• Currency accounts and FX margins if clients pay in EUR or USD.
• Notice period and costs of closing the account.

Always check a new client's or supplier's account on the official white-list search on the day you pay.