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Polish Residence Permit via Business: Sole Trader or LLC
13.02.2026

How to Obtain a TRC (Karta Pobytu) in Poland in 2026

In 2026, Poland is introducing significant changes to immigration legislation that will impact the process of issuing residence permits, work authorizations, and the legalization of foreigners’ stay. Key innovations include the full transition to electronic submission of documents through the MOS v2.0 system, an increase in the minimum wage to 4806 PLN gross from January 1, a fourfold increase in work permit fees, restrictions for citizens of certain countries (such as Georgia, Kazakhstan, Uzbekistan), and a special CUKR residence permit for Ukrainians with a UKR PESEL.

These reforms aim to digitize processes, tighten employment controls, and simplify procedures for those who meet the requirements. If you are an employer seeking information on how to hire a foreigner in 2026—especially a Ukrainian, a worker from Asia (India, Nepal, Bangladesh, Indonesia), or other countries—the changes in minimum wages, new wniosek forms, e-signatures via e-Doręczenia, or temporary protection for Ukrainians—this guide explains everything. It is important not to delay procedures, as waiting times in Voivodeship Offices (for example, in Katowice or Kraków) can reach 12–36 months.

Overall, the situation for foreigners in Poland remains stable, with an emphasis on integration and compliance with EU standards. The Polish government aims to attract qualified specialists while tightening rules for seasonal workers and individuals from countries with high migration risk.

According to UDSC data, more than 500,000 residence permits were issued in 2025, and in 2026 an increase in applications is expected due to the online system. However, delays in Voivodeship Offices may increase if preparations are not made in advance. At ONE PLUS, we recommend employers begin procedures as early as possible to avoid issues with legal employment.

Key Changes for the Residence Permit in 2026

In 2026, the process for issuing the residence permit will undergo key changes related to digitalization and economic requirements. From January 1, 2026, the minimum wage will rise to 4806 PLN gross (approx. 3606 PLN net), which directly affects applications for work-based residence permits. If a worker’s salary is below this threshold, the employer must provide an annex to the contract; otherwise, the application may be rejected. This applies to all foreigners applying for temporary residence permits based on employment.

One of the main innovations is the launch of the electronic MOS v2.0 system, which will allow online submission of applications without visiting the office in person (except for fingerprinting). The system integrates electronic signatures via Profil Zaufany, qualified electronic signatures, or e-dowód.

These changes will simplify the process for prepared applicants and employers but will be more challenging for those unfamiliar with digital tools. We recommend creating a Profil Zaufany in advance.

The e-Doręczenia Electronic System for the Residence Permit

In addition, e-Doręczenia is introduced—a mandatory electronic system for communication with authorities, including Voivodeship Offices and other institutions. This means a complete transition to digital communication: all notifications, summons, and decisions will be delivered to an electronic inbox.

Changes from December 1, 2025, in Foreigners’ Legalization

Since December 1, 2025, wniosek forms and Annex No. 1 from employers have changed. The new templates require more detailed information on qualifications, document translations, and electronic copies. At ONE PLUS, we have already discussed this in a previous post: Link to post: “Uwaga! Od 1 grudnia 2025 nowe akty wykonawcze dot. zatrudnienia cudzoziemców!” If you are hiring now, ensure you use the latest forms; otherwise, your application will be returned.

What Employers Should Do at the Start of 2026

Do not wait for the full launch of MOS v2.0—the implementation may be delayed (officially in 2026, but the exact date, likely after March 4, is unconfirmed). At ONE PLUS, we recommend submitting documents as soon as possible, before all changes take effect. Delays will only extend waiting times: in some offices (for example, Katowice), waiting periods can reach up to 3 years.

First, determine the purpose of employment. If you only want to extend a worker’s legal stay without a physical residence permit, temporary work authorizations are sufficient.

If your goal is the residence permit (and eventually Polish citizenship or EU residence for the worker), act quickly: submit applications and accumulate the required residence duration (minimum 5 years for EU residents, 10 years for citizenship).

We provide full support—from document collection to appeals.

Changes in Hiring Foreigners in Poland

From December 1, 2025, new rules for employing foreigners came into effect and will continue in 2026. Work permit fees have increased significantly: 200 PLN for permits up to 3 months, 400 PLN for permits over 3 months, 800 PLN for delegation, and 100 PLN for seasonal work.

This is four times the previous rates, which will especially affect workers from Kazakhstan, Uzbekistan, Bangladesh, Indonesia, India, Nepal, and other Asian countries coming to Poland for employment. Employers now need to provide more documents, including certified translations and proof of qualifications.

Changes are particularly complex for Georgian citizens: previously, they could obtain an oświadczenie o powierzeniu pracy in 1–7 days. Now a type A work permit is required, with a larger document package and longer processing times (up to several months). This complicates employment and may reduce migration trends from Georgia to Poland.

Key updates from official regulations (Dz. U. 2025 poz. 1620, 1622, 1617, 1629):

  • New fees for oświadczenia and zezwolenia.
  • Unified list of documents for employers.
  • All applications submitted online via praca.gov.pl.
  • Documents in a foreign language require certified translations.

Employers can contact ONE PLUS for assistance in document preparation.

Temporary Protection for Ukrainian Citizens

Temporary protection for Ukrainians has been extended until March 4, 2027, by EU decision, confirmed by the Polish government. The President of Poland vetoed some changes in the specustawa, but this did not affect the extension of protection. Recent statements from the President and MSWiA indicate a geopolitical trend: 2026–2027 will be a transitional period, after which Ukrainians will be treated as other foreigners.

Applications can be submitted until the last day of legal stay. Transition to the CUKR residence permit is only possible for certain categories: employment, business, or family reunification (Articles 158–159 of the Foreigners Act). Pensioners and others without grounds cannot apply under “other circumstances” (Article 187).

The CUKR Residence Permit for Ukrainians in Poland

The issuance of the CUKR residence permit for Ukrainians with UKR PESEL will begin no earlier than March 4, 2026, as indicated by UDSC. The process will be entirely online via the MOS v2.0 portal: account creation, login via login.gov.pl, electronic signature (Profil Zaufany, qualified, or personal). Correspondence from the office will be through e-Doręczenia.

Key points:

  • The permit is valid for 3 years and provides full access to the labor market without a separate work authorization.
  • Eligibility: Ukrainian citizenship, UKR status as of June 4, 2025, and on the application day, continuously for 365 days.
  • For children: similar requirements, including those born in Poland.
  • Denials: incomplete PESEL data, security threats, non-payment of fees (340 PLN + 100 PLN for the card).
  • Advantages: counts toward EU residence, Schengen up to 90 days.
  • Limitations: cancels UKR status, address change notification within 15 days, loss of permit if outside Poland >6 months.

Applications are free online, but government fees apply. ONE PLUS can assist with preparation.

Pensioners, Students, and Schoolchildren with UKR Status

Since the start of the war, pensioners, schoolchildren, and students with UKR status cannot obtain the CUKR permit until MOS v2.0 is implemented (2026). They remain under temporary protection until March 4, 2026.

Poland will fully transition to online submission via MOS from January 2026: only electronic documents with signatures (Profil Zaufany, etc.). One visit will be required only for fingerprints. Create your profile in advance. In Wrocław (Lower Silesia) and other regions, we recommend activating e-Doręczenia and Profil Zaufany.

If you are unfamiliar, contact ONE PLUS.

Unemployed Ukrainians with UKR Status

Legal status is valid until March 4, 2026, with possible extension to March 4, 2027, as the last transitional period. For long-term plans (residency or citizenship), apply for a residence permit based on family reunification, work, or business. The CUKR procedure is online, valid for 3 years, requiring 365 days of continuous UKR status.

Do not rush to change status without analysis—you may lose UKR benefits. Consult ONE PLUS lawyers.

Ukrainian Seafarers with UKR Status in 2026

If you are a Ukrainian seafarer in Poland under temporary protection (UKR status with PESEL UKR), in 2026 the situation will change due to the expiration of ochrony czasowej on March 4, 2026 (possible extension to 2027 as a transitional period). ONE PLUS’s main recommendation: wait for the special CUKR residence permit—a 3-year temporary residence allowing full access to the labor market, including work on ships, without additional permits.

The CUKR permit will be available no earlier than March 2026 (exact date depends on MOS v2.0), fully online. If UKR status is valid and you meet conditions (continuous status 365 days, complete PESEL data), you will receive a 3-year permit. Note: after issuance, UKR status is canceled, but you gain stable residence with the right to leave for up to 6 months.

Special rules for seafarers under UKR: under the specustawa, you retain the right to legal stay if trips outside Poland are work-related (seafarer or fisherman). This exception allows international assignments without risk of losing status for being absent >30 days. Temporary protection must be active.

Alternatives in 2026

  • Opening a JDG (sole proprietorship): Many seafarers register as individual entrepreneurs in Poland—this provides flexibility for ship contracts and labor market access. ONE PLUS assists with full registration, including CEIDG, ZUS, and necessary maritime certificates (if qualification verification is required).
  • Family reunification: If a spouse or close relative has a residence permit or Polish citizenship—apply under family reunification (Art. 159 Foreigners Act). Stable option with work rights.
  • Regular work-based residence permit: If you have a Polish employer (e.g., shipowner)—apply in advance for a temporary residence permit and work authorization.

ONE PLUS has experience assisting Ukrainian seafarers: from checking UKR status and preparing for CUKR to registering businesses or appeals. Do not risk illegal status—contact us for consultation to choose the optimal path and avoid travel issues.

Situation in Voivodeship Offices in Major Polish Cities

Since December 1, 2025, application forms have changed (wniosek o udzielenie zezwolenia na pobyt czasowy) and employer attachments (załącznik nr 1), but they have not been updated in electronic systems (MOS, inPOL, przybysz). Therefore, at the beginning of 2026, applications can only be submitted in two ways:

  1. Online via MOS: generates the old wniosek; after receiving the application number, book an appointment via wizyta.duw.pl, and at the in-person visit, print and sign the current December 1, 2025 form.
  2. By mail through Poczta Polska (the most reliable and recommended option by ONE PLUS) or via the office’s registry (not recommended due to queues and risk of errors).

How to Submit a Residence Permit Application at the Start of 2026

At ONE PLUS, we communicate daily with clients from various regions of Poland and see how differently Voivodeship Offices operate. For some, document submission is quick and straightforward; for others, it is a long waiting challenge. At the end of 2025, rules are transitional: new forms are already in effect, but the full MOS v2.0 system has not yet been deployed nationwide. Therefore, we explain in simple terms what is happening in major cities to help you choose the best place to submit documents and set expectations.

While MOS v2.0 is not fully operational, offices continue accepting documents under the old rules. But everything is changing rapidly—always follow official updates from the Office for Foreigners (UDSC).

Important: Offices will continue processing applications under old reservations until the full launch of MOS v2.0 (UDSC will announce the date in advance). After launch, all submissions will be exclusively online without in-person visits (except fingerprints).

If you plan to apply in the coming months—do not delay. Contact ONE PLUS: we will advise the optimal method for your Voivodeship, check documents for compliance with new forms, and guide the entire process to avoid returns and delays.

Wrocław (Lower Silesian Voivodeship Office)

Wrocław currently offers the most favorable situation for those who booked appointments earlier. It is the only Voivodeship Office in the country still accepting documents in person under old reservations. These visits will continue in January, February, and likely March 2026—until MOS v2.0 is fully launched. If you have an appointment, attend confidently; it will not be canceled. Many clients specifically choose Wrocław for the opportunity to submit documents personally and without hassle.

Warsaw (Mazovian Voivodeship Office)

In Warsaw, changes occurred earlier than elsewhere. Booking in-person appointments through inPOL is fully disabled—you can no longer schedule and submit paper documents. Everything is now through MOS: complete the application online and submit. Good news—cases are processed faster than in most other Voivodeships. But set up e-Doręczenia because the inspector may request additional documents. Late responses will delay processing. We assist clients in setting up the system and responding promptly.

Katowice (Silesian Voivodeship Office)

Katowice remains the most challenging Voivodeship. Appointment booking is fully canceled. Dates are assigned only by phone or other channels—sometimes requiring multiple calls. Processing times are the longest in Poland: 12 months to 3 years. Many foreigners lose patience waiting.

With ONE PLUS support, even new cases are resolved in 8–12 months; ongoing cases usually take about a year. Success depends on proper document preparation and communication with inspectors.

Kraków (Lesser Poland Voivodeship Office)

In Kraków, appointments were removed, and processing times increased—currently many wait 1.5–2 years or more. Independent submissions are possible, but requests for additional documents extend processing. Without a lawyer, much time can be lost. We advise using specialists to accelerate the process.

Gdańsk (Pomeranian Voivodeship Office)

In Gdańsk, appointments have long been unnecessary—submission is primarily by mail. Fingerprinting appointments are relatively quick. However, inspectors scrutinize documents carefully and often request additional translations, certificates, or explanations. Even small mistakes can result in returns. We recommend preparing documents with a lawyer to ensure smooth processing.

Poznań (Greater Poland Voivodeship Office)

In Poznań, appointments were also canceled; submission is mainly by mail through Poczta Polska. Processing is relatively fast: without assistance, expect 10–18 months; with ONE PLUS, clients usually receive the residence permit in 6–8 months. Many choose this Voivodeship for a calmer environment and less bureaucracy.

Residence Permit and Employer in Poland in 2026: Key Interaction Changes

In 2026, the process of obtaining a work-based residence permit will undergo radical changes due to full digitalization via MOS v2.0. One major innovation is direct interaction between the inspector and the employer through e-Doręczenia. After online submission, the inspector can send the employer an electronic link or document to complete and sign Annex No. 1 (employer form). This is critical: the MOS application is considered incomplete until the annex is correctly filled and signed.

At ONE PLUS, we see serious risks. Many Polish entrepreneurs already struggle to fill Annex No. 1 on paper—frequent mistakes in salary, position, or qualifications. In the electronic system, this may worsen: not all employers are familiar with Profil Zaufany, qualified signatures, or e-Doręczenia. Untimely signing delays processing and prolongs legal status uncertainty.

The positive aspect: Annex No. 1 can now be supplemented during review—it is no longer a “red stamp” blocking submission. This applies similarly for students (university rector receives a signing link) and other grounds (internships, volunteer work).

Full Electronic Process Under the 2025 Amendment

According to the amendment to the Foreigners Act signed on December 12, 2025, the entire submission process will be electronic:

  • Create a new MOS account (even if you had an old one).
  • Login via login.gov.pl.
  • Complete the form with electronic signature (Profil Zaufany, qualified, or personal).
  • Upload photos, passport scans, and proof of payment (government fees + 100 PLN for the card).
  • Provide employer email—for annex signing link.

After submission, you will receive Urzędowe Poświadczenie Odbioru (UPO) and can download the electronic certificate instead of the passport stamp. This is a major change in foreigner legalization in Poland—simplifying life for the prepared, creating barriers for those unfamiliar with digital tools.

We recommend employers create Profil Zaufany and activate e-Doręczenia in advance. ONE PLUS provides end-to-end assistance.

Red Stamps in Passports for Residence Permits Will Disappear

With full digitalization in 2026, the traditional red stamp in passports confirming application submission and legal stay will disappear. Poland moves the entire legalization system online via MOS v2.0 to avoid queues and simplify oversight.

Instead of a passport stamp, you can download and print an electronic zaświadczenie of submission from MOS after office verification. This certificate has full legal effect: it confirms legal stay until a decision is issued. Case status can be tracked online—accepted, under review, rejected, or ready for the plastic card.

For many foreigners and employers, this is significant: previously, the red stamp visually confirmed legality during inspections or employment. Employers will now check status via zaświadczenie or trust your word. ONE PLUS advises always keeping a printed certificate and a screenshot of MOS status—protection against misunderstandings.

New Residence Permit Application Form from December 1, 2025

From December 1, 2025, a new wniosek form for temporary residence and updated annexes is in effect, per the regulation of the Minister of Interior and Administration from November 25, 2025 (Dz. U. poz. 1647), aligning forms with new Foreigners Act laws and employment conditions.

The new form includes:

  • Refined fields for work, salary (minimum wage 4806 PLN gross in 2026), and qualifications.
  • Updated annexes (Annex No. 1 from employer, others).
  • Photo requirements (quantity, technical parameters).
  • Fingerprint and card personalization rules.

Applications submitted now or in early 2026 must use the latest form to avoid rejection for formal incompleteness. ONE PLUS already works with new forms and helps clients avoid mistakes.

How ONE PLUS Helps and Why Clients Choose Us

Since 2018, ONE PLUS has assisted foreigners and businesses with legalization in Poland. Thousands of clients have used our services: from workers to large company owners. We provide comprehensive support—from document preparation to plastic residence card issuance, and beyond to EU residence or citizenship if needed.

Our founder, Tatiana Vybornaya, holds a full Polish law degree and has years of direct experience with offices nationwide. She personally knows many inspectors, maintains ongoing contact with Voivodeship Offices, and actively participates in professional discussions on LinkedIn. Thanks to these connections and deep knowledge of office procedures, we often expedite clients’ cases. Tatiana knows how to approach the right inspector, clarify details, and avoid common mistakes that can delay cases for months.

We operate across Poland from Wrocław to Gdańsk, Warsaw to Katowice—understanding each Voivodeship’s specifics: where salaries are strictly verified, where additional documents are requested, and where fingerprinting is faster. This insight is accumulated over years of practice.

Tatiana personally trained many specialists who now work independently, yet our team remains highly cohesive. We are proud of our proven legalization system: from initial consultation to final decision. No other company offers the same level of oversight and speed—clients often come to us after unsuccessful attempts elsewhere and receive their residence permit much faster.

Why choose us? We are not just lawyers – we are partners genuinely invested in your success in Poland. We speak Polish, Russian, Ukrainian, and English, explain everything in simple terms, do not abandon clients after submission, and are always available. For stress-free worker legalization, contact ONE PLUS. The first consultation will clarify the best path for you.

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