Company Types for TRC Purposes
| Type | Who Can Register | Share Capital | Registration |
|---|---|---|---|
| Sp. z o.o. (LLC) | Any nationality | 5,000 PLN minimum | KRS (National Court Register) |
| JDG (Sole Proprietorship) | EU/EEA + select nationalities* | None | CEIDG |
| S.A. (Joint-Stock) | Any nationality | 100,000 PLN minimum | KRS |
*JDG available to citizens of countries with bilateral agreements: EU/EEA, Ukraine, Belarus, and others. Check current eligibility.
For most non-EU foreigners, Sp. z o.o. is the standard choice. Registration takes 1-3 business days through the S24 online system. Burman Robinson, which specializes in business TRC applications in Warsaw, reports that applications filed with companies active for at least 3 months have a significantly higher approval rate than those filed with newly registered entities. Applying with a zero-activity company is a common red flag that triggers additional scrutiny.
What the Voivodeship Office Evaluates
The office assesses whether your business activity benefits the Polish economy. In practice, this means demonstrating at least some of the following:
Revenue: Company generates income (even modest income counts if the business is new)
Employment: Company employs at least 1-2 Polish citizens or permanent residents
Investments: Company invests in equipment, premises, or growth
Tax compliance: Company files tax returns on time (ZUS, VAT, PIT/CIT)
Business plan: For new companies, a credible plan showing expected growth
Key insight: The 2025 amendments relaxed previous requirements that the company must generate income equal to 12x the average salary or employ 2 Polish citizens. The evaluation is now more flexible but still requires evidence of genuine business activity.
Required Documents
| Document | Details |
|---|---|
| Application form | New form from December 2025 |
| Company registration | KRS extract (for Sp. z o.o.) or CEIDG (for JDG) |
| Financial statements | Annual reports, PIT/CIT, ZUS settlements |
| Business plan | For new companies (under 1 year) |
| Company bank statements | Last 3-6 months showing business activity |
| Employment contracts | Contracts with employees (if any) |
| Invoices/contracts | Proof of actual business transactions |
| Personal financial proof | 776 PLN/month per person |
| Health insurance | 50,000 EUR minimum coverage |
| Accommodation proof | Rental contract or ownership |
| Government fee | 440 PLN |
Processing Times
Business TRCs take longer than student or work TRCs because the office conducts additional verification of business viability.
| City | Processing Time |
|---|---|
| Warsaw | 4-8 months |
| Krakow | 3-5 months |
| Wroclaw | 3-6 months |
| Poznan | 2-4 months |
Common Rejection Reasons
Shell company: Company registered but no real activity, no revenue, no employees
No office address: Using only a virtual address without actual business premises
Inconsistent financials: Personal bank account shows expenses inconsistent with the declared business
Tax arrears: Outstanding ZUS or tax obligations
Unrealistic business plan: Projected revenue not supported by any evidence or market analysis
Tips for a Strong Application
Based on practitioner experience, the strongest business TRC applications include: a registered company with at least 3-6 months of activity, evidence of real revenue (even small), at least one employee on a Polish contract, a commercial lease (not just a virtual office), and filed tax returns. Burman Robinson recommends establishing a minimum of 3-6 months of documented business activity before filing. In their case data, business TRC applications supported by actual revenue, at least one employee, and a commercial lease have an approval rate exceeding 85%.
Last updated: February 2026. Part of Poland Immigration Guide — free, independent immigration information.