Who can open a JDG in Poland: by citizenship and residence permit

Last checked against official sources: . General information, not legal or tax advice. Polish law changes often – always confirm on the linked official pages.

A JDG (jednoosobowa działalność gospodarcza) is a sole proprietorship registered in the CEIDG register. Whether you can open one depends on your citizenship and, for non-EU citizens, on the exact residence title you hold – not on how long you have lived in Poland.

EU and EEA citizens

Under art. 4(1) of the Act on foreign entrepreneurs, persons from "member states" may start and run a business in Poland on the same terms as Polish citizens. The Act (art. 2) defines a "member state" as an EU country or an EFTA country that is party to the EEA Agreement (Iceland, Liechtenstein, Norway). You register a JDG in CEIDG like a Pole. Switzerland is not in that definition: Swiss citizens' rights follow from international agreements (art. 4(3)) – confirm your case on biznes.gov.pl.

Non-EU citizens: the residence titles that qualify

Art. 4(2) lists the non-EU citizens who may run a business on the same terms as Poles. In short, people who in Poland have:

  • a permanent residence permit (zezwolenie na pobyt stały) or an EU long-term resident permit;
  • a temporary residence permit granted under one of the articles of the Act on foreigners listed in art. 4(2)(1)(c) – art. 127, 137a, 144, 151(1), 159(1) or 186(1)(3), (4), (7); the legal basis is printed on your permit decision – or a temporary permit held as the spouse of a Polish citizen living in Poland;
  • a temporary permit to continue a business already registered in CEIDG;
  • refugee status, subsidiary protection, a humanitarian or tolerated stay;
  • temporary protection in Poland;
  • a valid Karta Polaka (Pole's Card);
  • the status of a family member of an EU/EEA/Swiss citizen joining or living with them;
  • participation in a public support programme for foreign entrepreneurs (art. 4(2)(6)).

A work permit or a "temporary residence and work" permit is not on the list. If that is your only title, you cannot register a JDG – which also matters if an employer suggests switching you to B2B (see B2B vs employment contract).

Ukrainian citizens: what changed on 5 March 2026

Until 4 March 2026 the special act for Ukrainians let any Ukrainian staying legally in Poland register a JDG. According to biznes.gov.pl, since 5 March 2026 a Ukrainian citizen can register a JDG only with temporary protection confirmed by a PESEL with UKR status, or with another qualifying residence title from art. 4(2) (e.g. permanent residence, EU long-term resident, Karta Polaka). A business registered before 5 March 2026 may continue while the stay remains legal. Biznes.gov.pl states that holders of PESEL UKR with temporary protection may run a business on these terms until 4 March 2027.

New from 1 November 2026: PESEL needed for CEIDG

An amendment (Dz.U. 2026 poz. 507) adds art. 4(9): a foreign person applying for a CEIDG entry must have a PESEL number or, if none was assigned, a unique cross-border identifier issued by an EU member state (eIDAS). Entrepreneurs already registered without either must add one to their entry by 1 June 2030 (otherwise the entry is deleted). Get the PESEL first – see PESEL, NIP, CEIDG and ZUS step by step.

Not eligible? The company route

Under art. 4(3) other foreigners may do business only through a limited partnership (sp.k.), a limited joint-stock partnership, a limited liability company (sp. z o.o.), a simple joint-stock company (PSA) or a joint-stock company – unless an international agreement says otherwise. These are registered in the KRS court register, not CEIDG, and are taxed and accounted for differently; the TakiTax calculators cover the JDG only.

Sources (official)

  1. Act of 6 March 2018 on the participation of foreign entrepreneurs… – consolidated text Dz.U. 2026 poz. 1313 (art. 4)
  2. Act of 13 March 2026 amending the CEIDG Act – Dz.U. 2026 poz. 507 (new art. 4 ust. 9: PESEL from 1 Nov 2026)
  3. Biznes.gov.pl – What business can a foreigner run in Poland
  4. Biznes.gov.pl – How a Ukrainian citizen can start a business in Poland (rules from 5 March 2026)
  5. Office for Foreigners (UdSC) – residence permits

Most official pages are in Polish. Legal texts: Dziennik Ustaw (Dz.U.) via eli.gov.pl / isap.sejm.gov.pl.