How Ukrainians Can Become Entrepreneurs in Poland and Not Lose ZUS Benefits

Ukrainians planning to open a sole proprietorship in Poland need to check their residency status, ZUS rules, and tax regime in advance. There are several forms of taxation in the country, and the right to register a JDG depends on the basis of legal residency. Typical mistakes are discussed by InPoland. Previously, Inkorr reported what kinds of businesses Ukrainians open in Poland.

Who Can Register a JDG in Poland

JDG is a form of sole entrepreneurial activity in Poland. It has similarities with the Ukrainian FOP, but the rules for registration, payment of contributions, and taxes differ.

Before submitting an application, it is worth clarifying:

• whether your residency status allows you to conduct business;

• whether you have a PESEL and other data required for registration;

• whether JDG is appropriate for your case or if it would be better to consider another form of business.

The conditions for Ukrainian citizens depend on the specific basis of residency and current norms. Therefore, do not draw conclusions solely based on the presence or absence of a UKR status - check the requirements with CEIDG or a business legalization specialist before registration.

ZUS and Cooperation with a Previous Employer

If an entrepreneur simultaneously works under an employment contract and receives a salary that is no less than the established minimum, the rules for social contributions from JDG may differ from the situation where the business is the only job. In 2026, the minimum salary in Poland is 4806 zlotys gross.

Certain ZUS benefits have conditions. For example, the right to a start-up exemption from social contributions may depend on whether the entrepreneur works for a former employer and whether they perform the same tasks as under the employment contract. The exemption does not cancel the medical contribution.

It is also important not to register the business long before actually starting work without clarifying how it will affect the availability of benefits. Entrepreneurs assessing the prospects of their own business may find information about support for Ukrainian businesses in Poland useful.

How to Choose Taxes and Not Make Mistakes with VAT

In Poland, entrepreneurs can choose between the general taxation scale, linear tax, and ryczałt. The choice depends on the type of services, income, and expenses. For ryczałt, the rate is determined by the nature of the activity, so before registration, it is necessary to correctly classify the services.

It is worth separately checking:

• whether the selected tax regime is available for your activity;

• whether it is beneficial to pay tax on income or profit;

• whether it is necessary to register as a VAT payer or VAT-UE;

• how to declare the purchase of digital services from companies in other EU countries.

In 2026, the VAT exemption limit in Poland has been raised to 240 thousand zlotys of annual sales, but exceptions apply to some goods and services. The mere fact of purchasing a subscription for a foreign service does not automatically mean the same obligations for every entrepreneur: the supplier, type of service, and buyer's status matter.

Ukrainians continue to actively open their own businesses in Poland, but before registration, it is essential to check the legal grounds, contributions, and tax implications specific to their situation. Inkorr previously wrote that Ukrainian entrepreneurs are starting businesses in Poland.