Setting up a limited company (sp. z o.o.) through S24: step by step in 2026

The S24 system is the electronic route to registering a limited company (sp. z o.o.), as well as a limited partnership and a general partnership, in the National Court Register (KRS), without a visit to a notary. Introduced in 2012 and refined over the years, in 2026 it is the standard way to set up a company. Time: 24–48 hours. Cost: PLN 350 in court fees.

The condition: your articles of association fit within the model proposed by the system. For a typical company with 1–3 partners, cash capital and standard rules of representation, the model is entirely sufficient. If you need a contribution in kind, preferred shares or a supervisory board, the traditional notarial route remains.

Before registration: decisions

Before you go to ekrs.ms.gov.pl, you must have settled:

1. The company name: it must include the words for “limited liability company” or the abbreviation “sp. z o.o.”, and must not clash with existing companies in the KRS
2. The registered office: the city where the company is registered (the competent registry court and tax office depend on the registered office)
3. The address: a specific address, which can be the home of one of the partners or a virtual office
4. PKD (the Polish classification of activities): the main code and up to 9 additional ones (see How to choose PKD codes)
5. Share capital: at least PLN 5,000, in cash
6. Partners and shares: who contributes what % of the capital
7. The management board: at least one member of the board (it can be a one-person board)
8. How the company is represented: each board member alone, or two together

Step 1: logging in and the Trusted Profile

You go to ekrs.ms.gov.pl → “Registration of an entity” → “Limited company”. You log in with a Trusted Profile or a qualified signature. Every partner and board member must have an account and be able to sign the e-document.

Step 2: the registration application

The system takes you through the successive screens:

1. Company details: name, registered office, address, PKD
2. Share capital: the amount, the number of shares, the nominal value of a share (with PLN 5,000 and 1 share the value = PLN 5,000; with 100 shares of PLN 50 each, flexibility in the split)
3. Partners: PESEL number, first name, surname, address, number of shares taken up
4. The management board: the PESEL numbers of board members, how the company is represented
5. The articles of association: you choose the model, and the system generates the text with the data filled in
6. Optional fields: financial year, dominant partner, beneficial owner (notification to the Central Register of Beneficial Owners, CRBR)

Step 3: signatures

The application and the articles of association must be signed by all partners and all board members. Each person logs in to the system and signs the e-documents with a Trusted Profile. The order: first the articles of association, then the KRS application.

Signatures of many people can be collected in one day if everyone is online and available. The system does not let you edit the text of the articles after the first signature, so you must coordinate all decisions before you begin.

Step 4: fees

After the signatures have been collected you pay:

• The court fee: PLN 250 for registering the company (an online transfer from within the system)
• The announcement in the Court and Commercial Gazette (MSiG): PLN 100 for the compulsory announcement
• In total: PLN 350

Payment by Paybynet or BLIK is attached to the application automatically.

Step 5: sending to the court

After paying, you click “Send to court”. The system assigns the application to the competent district court according to the company’s registered office. From then on the matter is in the hands of the court referendary.

Typical time: 24–48 hours for an application with no errors. If the referendary notices gaps (for example a wrong name, a clashing name, wrong data), they call for it to be completed. You receive a letter in your PUE account or by post, and have 7 days to reply.

Step 6: after registration

After you receive the decision on entry in the KRS, the company exists in law. The next steps:

1. NIP (tax identification number) and REGON: assigned automatically within 1–2 days of the entry, visible in the KRS
2. A bank account: you open it in person at the bank with the KRS documents, and pay in the PLN 5,000 capital
3. VAT-R: if you plan to be an active VAT taxpayer, you file it at the tax office for the registered office (it can be done electronically through the e-Tax Office)
4. Notification to the CRBR: you file the notification to the Central Register of Beneficial Owners (CRBR) within 14 days of the date the company is entered in the KRS, at crbr.podatki.gov.pl (a separate application, outside S24)
5. Notification to the Social Insurance Institution (ZUS): the company is a payer if it employs staff or has a board member on a contract / employment contract
6. NIP-8: a supplementary form to the NIP, supplementary data (bank accounts)
7. E-Delivery: a compulsory address for correspondence with the authorities from 2025

The most common mistakes in the application

• A clashing name: the name already exists in the KRS in the same voivodeship or is too similar. Check in the KRS search engine before the application
• A wrong PESEL for a board member: especially for foreign partners, who must have a PESEL or an equivalent identifier
• Inadequate capital: PLN 5,000 is the minimum, but if you plan leasing or investors straight away, PLN 20,000–50,000 is realistic
• The wrong PKD: codes that were changed in PKD 2025 from 2025. Check on biznes.gov.pl

What next

If you are only wondering whether a limited company is a better choice for you than a sole trader business, start with the article Limited company or sole trader business, where we compare specific numbers. After registering the company you will need full accounting. At Profais we keep the books of limited companies and help with the formalities at the start (among others with KSeF (the national e-invoicing system)). See our full accounting service and price list (prices are given net, and we add 23% VAT).

Sources: ekrs.ms.gov.pl, biznes.gov.pl, Commercial Companies Code, the Act on the KRS.