According to the provisions of Article 142, Section 1, Point 3 of the Act of 12 December 2013 on Foreigners (Ustawa o cudzoziemcach, Dz.U. 2023 poz. 519), a foreigner may be granted a temporary residence permit based on conducting entrepreneurial activities, provided that their business demonstrates real economic activity and development, and the applicant actively participates in managing the company.
One of the key documents when applying for a residence card based on business activities (spółka z o.o.) is a business plan, especially in cases where the company has been recently registered and is not yet able to submit the CIT-8 declaration (the annual corporate income tax return).
A business plan serves as evidence that the declared entrepreneurial activity:
A business plan is a strategic document that should cover the following key sections:
A concise but comprehensive overview of the entire concept.
Legal form (sp. z o.o.), management structure, and development directions.
A detailed analysis of the company’s offerings, their advantages, and differences from competitors.
Competitive environment, target audience, and customer segmentation.
Expected revenue, expenses, planned profit, investments, and taxes.
Description of approaches to promotion and sales.
The company’s strategy for growth in the near future.
Special attention should be paid to a critically important legal aspect:
According to Article 88z §1 of the Act of 20 April 2004 on Employment Promotion and Labor Market Institutions (Ustawa o promocji zatrudnienia i instytucjach rynku pracy, Dz.U. 2023 poz. 735), a foreigner who conducts work without the appropriate permit is acting in violation of the law, which may be classified as illegal employment.
If a foreigner has registered a spółka z o.o. but, after 180 days from the registration date, has not applied for a residence card or obtained the relevant residence permit, their continued activity as a board member or person effectively managing the company is considered illegal. This may lead to:
It is important to understand that submitting a business plan at an early stage (instead of CIT-8) is a temporary measure. It allows for the legalization of residence but does not exempt from the subsequent obligation to submit the annual CIT-8 tax return to the Tax Office (Urząd Skarbowy).
According to Article 27, Section 1 of the Corporate Income Tax Act (CIT), every legal entity, including sp. z o.o., is required to submit the CIT-8 by March 31 of the following calendar year. This document confirms:
The specialists at ONE PLUS legal company have extensive experience in preparing business plans for a wide range of industries—from IT and logistics to trade and services. We provide:
In addition to drafting a business plan, we offer consultations on:
If you want to legally stay in Poland based on your business, start with the right strategy. A business plan is your foundation.
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