Business
step by step

1. Check your right to run a business and the rules for your sector

   Check the rules for your nationality and residence status, as well as any permits, licences or qualifications you need. Prepare a business name that includes your full name, your start date, an address for service and the activity codes under PKD 2025.

2. Prepare your application and access to online services

   Have your ID, PESEL number and Trusted Profile (Profil Zaufany) or another supported signing method ready. If you are a foreign national without a PESEL number, check how to obtain one before applying. Provide details such as your tax regime and addresses on the form. Include an electronic delivery address for the new business.

3. Submit the CEIDG application

   Since 1 November 2026, the standard registration application is filed online through Biznes.gov.pl. The portal gives a separate procedure for minors. You can also apply through the Firma service in mObywatel. Registration triggers the transfer of data to bodies including the tax office, Statistics Poland (GUS) and the Social Insurance Institution (ZUS).

4. Register for insurance and check your VAT obligations

   Registering your business as a payer and registering yourself for insurance are separate steps. Check whether to file ZUS ZUA or ZZA and whether you qualify for start-up relief. As a rule, register within seven days of becoming liable for insurance. Check whether you need VAT-R, VAT-UE or a cash register before your first relevant sale.

5. Prepare your first invoice and budget

   Decide how you will keep records and handle documents. If you start in January 2027 or later, check KSeF before issuing your first invoice. The transition period for the smallest businesses covered by the limit on invoices issued outside KSeF ends in December 2026. Check whether the next phase of electronic bookkeeping and JPK_PD applies to you. Allow for contributions, tax and accounting in your budget.

Submit the CEIDG application · Registration documents and rules · Scope of mandatory KSeF · JPK_PD timetable · Activate e-Doręczenia

1. Determine your business category and residence conditions

   Freiberufler status applies to specific types of activity. If in doubt, describe your work to the Finanzamt. For a regulated profession or skilled trade, check recognition of qualifications, any permits you need and possible registration with the Handwerkskammer. If you need a residence permit, check that it allows self-employment.

2. Prepare your documents and address

   Collect your ID, business address, description of services and start date. Depending on your sector and circumstances, the authority may require a permit, evidence of qualifications or a residence document. Check the Gewerbeanmeldung fee with your municipality.

3. Register your Gewerbe or report the start of your liberal profession

   Register a Gewerbe with the office responsible for your business location. For a liberal profession, go to the Finanzamt. In both cases, submit the electronic Fragebogen zur steuerlichen Erfassung through ELSTER, generally within a month of starting.

4. Check insurance, chamber membership and bookkeeping

   Contact your health insurer and check registration with the relevant Berufsgenossenschaft and any obligations to the IHK or HWK. Prepare a forecast of turnover and income. Ask the Finanzamt or a tax adviser about VAT, including whether you can and want to use the Kleinunternehmerregelung, and about income records and any trade tax.

5. Prepare for E-Rechnung

   Businesses have had to be able to receive structured invoices for domestic B2B transactions since 2025. In 2027, eligible issuers with up to EUR 800,000 in prior-year turnover are among those who may still issue invoices in existing formats. Separate exceptions apply, including to invoices issued by Kleinunternehmer. Check the rules and support for XRechnung and ZUGFeRD.

Trade office and documents · Registering a liberal profession · ELSTER form · E-Rechnung rules

1. Check whether you can run a business in the Netherlands

   Check your right to reside and be self-employed, the KVK criteria and your sector requirements. Have your BSN and a suitable business address ready. If you are moving, check BRP registration with the municipality. For a short stay or if you lack a Dutch address, ask the KVK about the non-resident procedure, including obtaining a BSN through RNI.

2. Choose a name and prepare information for the KVK

   Prepare a valid ID, trading name, start date, description of your activity and proof that you may use the address if the KVK requires it. DigiD lets you start the standard registration online. If you do not have DigiD, check the KVK alternative.

3. Complete the form and book an appointment

   Book a KVK appointment to verify your identity. Registration generally takes place from one week before to one week after your start date. You can book the appointment earlier. Allow for a one-off registration fee and check the current amount in the KVK fee schedule before your visit.

4. Check taxes, paperwork and income protection

   The KVK forwards your details to the Belastingdienst, which assesses your VAT and income tax status separately. Check the outcome and the tax identifiers you receive. Find out how to keep records, file returns and issue invoices. Budget for taxes, health insurance, any disability protection and retirement.

5. Check whether assignments are genuinely self-employed

   What matters is how you carry out the work, including your independence and who sets the terms. The actual working arrangement matters even if you are registered with the KVK and have a business-to-business contract. Before signing, check the rules on false self-employment and the latest changes announced for 2027.

6. Allow for the confirmed change for 2027

   From 1 January 2027, the zelfstandigenaftrek deduction is EUR 900 for people who qualify. Conditions include entrepreneur status for income tax purposes and the number of hours worked in the business.

Starting as ZZP · KVK registration · Registration for EU nationals · Self-employment rules · KVK registration fee · Confirmed change for 2027