ONE PLUS handles business residence permit cases in Wrocław and across Poland. First we work out which route fits you. It may be a sole proprietorship (JDG), a Sp. z o.o. where you hold shares and sit on the board, or another permit. Then we check the company and your role before you file. We prepare the application and Annex No. 1 (załącznik nr 1) for MOS 2.0. If the voivodeship office (urząd wojewódzki) sends a letter (wezwanie), we answer it.
You file in MOS yourself. With your power of attorney we receive the office’s letters, watch the deadlines and prepare the replies. Nobody can promise a date or a result.
What matters before you file (checked 18 October 2026):
- Reason for stay: Article 142(1) for a JDG, Article 142(3) for a company (Act on Foreigners, ustawa o cudzoziemcach).
- The business needs one of three tests: income for the last tax year of at least 12 times the regional average salary (Wrocław: PLN 100,315.08), two full-time employees, or funds and a plan.
- Stamp duty (opłata skarbowa) is PLN 340. For applications from 5 March 2026 it is not refunded after a refusal or discontinuation. The card costs PLN 100 on top.
- The permit lasts up to 3 years and does not renew itself.
- Main risk: the wrong basis (a board member without shares) or comparing turnover with the threshold instead of income.
A business residence permit lets a non-EU citizen live in Poland to run a company or manage a Polish one. The office decides first, then issues the residence card (karta pobytu, often called TRC). A KRS or CEIDG entry alone proves nothing: the office wants to see what the company does and where the money comes from. For a do-it-yourself guide, read Polish residence permit via business: sole trader or LLC.
Who qualifies for the business route
You qualify if you run a company in Poland yourself. That means a JDG owner, a board member with shares, a general partner (komplementariusz) or an authorised signatory (prokurent). The industry does not matter.
| Your situation | Business route | What to watch |
|---|---|---|
| President or board member of your own Sp. z o.o., with shares | yes, Art. 142(3) | the company signs Annex 1 |
| Board member without shares (hired director) | no, use residence and work | Annex 1 from the employer |
| Shareholder only, not on the board | no | you need another reason for stay |
| Your own JDG registered in CEIDG | yes, Art. 142(1) | first check that you may run a JDG |
| General partner or prokurent | yes, Art. 142(3) | Annex 1 for each function |
UK, US, Canadian and Australian citizens
After Brexit, British citizens without Withdrawal Agreement status need a permit like other non-EU citizens. If you entered visa-free, file within your 90 days. Documents from the UK, the US or Canada usually need an apostille and a sworn Polish translation, and our apostille service covers both.
India, Pakistan, Nepal, Nigeria, Turkey
Most people from these countries arrive on a work or study visa. A work visa does not allow a JDG. The usual route is your own Sp. z o.o., where you hold shares and sit on the board. A director without shares needs a work permit for a management board member instead.
Through a company
You hold shares in a Sp. z o.o. and sit on its management board (zarząd), as the court register (KRS) shows. You cannot sign a pay contract with yourself: another authorised person signs for the company. A sole shareholder who is the only board member needs a notarial deed (Article 210 § 2 of the Commercial Companies Code). Annex 1 is only for companies. The person who represents the company in KRS, or their attorney, signs it online in MOS, one per function.
Through a JDG
Not every foreigner may run a JDG on the same terms as Poles (Article 4(2) of the Act on foreign entrepreneurs). The right covers holders of permanent or EU long-term residence, a Blue Card, or a study or family reunification permit. It also covers people with UKR status, the Pole’s Card and the CUKR card. A B2B contractor with one main client is fine if contracts, invoices and payments show real work.
Is there a business visa
No. Poland has no separate business or start-up visa, and founders use this residence permit. You must be in Poland legally on the day you file. The Poland. Business Harbour programme closed on 26 January 2024, so new PBH visas are not issued. A new company can use the third test below.
How much must the company earn
The company needs to pass one of three tests. These are income for the last tax year, two employees, or funds and a plan that show it will get there.
Income for the previous year
…dochód nie niższy niż 12-krotność przeciętnego miesięcznego wynagrodzenia brutto w gospodarce narodowej w województwie…
This is how Article 142 describes the first test. Income for the tax year before you apply must be at least 12 times the average gross monthly salary. Use the average for the voivodeship where the company is registered. Income (dochód) means revenue minus costs. The voivode where you live handles the case. A company in Warsaw with an owner in Wrocław uses the Mazowieckie threshold, and the case goes to the Lower Silesian office.
A JDG shows income in PIT-36, PIT-36L or PIT-28, a company in CIT-8. Only the company’s own income counts, not your salary or dividends. Example: revenue PLN 180,000, costs PLN 95,000, income PLN 85,000. That is too little for Wrocław. Thresholds from the Statistics Poland notice (Monitor Polski 2025, item 1201, salaries for 2024):
| Voivodeship | Average salary | Annual income threshold |
|---|---|---|
| Dolnośląskie (Wrocław) | PLN 8,359.59 | PLN 100,315.08 |
| Mazowieckie (Warsaw) | PLN 9,488.94 | PLN 113,867.28 |
| Małopolskie (Kraków) | PLN 8,249.31 | PLN 98,991.72 |
Other voivodeships are lower, down to PLN 85,606.80 in Warmińsko-Mazurskie. A new notice usually appears in November and the threshold will rise, so keep a 10% margin. On flat-rate tax (ryczałt) a PIT-28 shows revenue only, so MOS asks for a net income statement for 6 months and proof of costs.
Two employees
For 12 months in a row before you apply, the company employs two people on open-ended, full-time contracts. Polish, EU, EEA and Swiss citizens count, and so do people with protection in Poland and holders of permanent or EU long-term residence. Staff on a work permit do not count.
Funds and a growth plan
A new company or a loss-making year after investment can use this test. The office looks at the bank balance, equipment, contracts, orders and the lease. A business plan should say what you sell, to whom, where orders come from and why in Poland. Contracts, invoices and bank statements must back every claim. We write a business plan for a residence permit from your real figures.
Your personal conditions
- Income of at least PLN 1,010 net a month, or PLN 823 per family member.
- Health insurance (ZUS or a private policy) and accommodation (lease, registered address or the owner’s statement).
- Legal stay on the day you apply.
Documents for a JDG and a company
You upload your passport, a photo, proof of the PLN 340 payment and company documents. Add last year’s accounts, certificates of no arrears, and proof of insurance, housing and income. A company adds Annex 1.
| What | JDG | Company (board member) |
|---|---|---|
| Upload in MOS | scan of every passport page, photo, proof of the PLN 340 payment | the same, plus Annex 1 from the company |
| Registration | CEIDG extract | KRS extract, articles of association, appointment resolution |
| Income for last year | PIT-36, PIT-36L or PIT-28 with UPO, or tax office certificate | CIT-8 with UPO, tax office certificate, balance sheet, profit and loss account |
| Last 6 months | monthly ledger (KPiR) or revenue record, ZUS DRA | bank statements, invoices, contracts |
| Arrears | ZUS and tax office certificates of no arrears | the same for the company |
| If you use test 2 or 3 | employment contracts and ZUS DRA, or business plan, contracts, lease | the same for the company, plus proof of investment |
| Licensed activity | licence or permit | the same |
Foreign-language documents need a sworn Polish translation. The office may ask for some papers in a wezwanie with a deadline of at least 14 days. Everything must be current on the day of the decision.
How we work together
ONE PLUS checks your route and the company, prepares the application and answers the office’s letters after you file. You sign in MOS yourself.
| Stage | What we do | What you do |
|---|---|---|
| Review | choose the route: business, work or CUKR | send the extract and tax return |
| Check and plan | review finances and contracts, calculate the threshold, build your document list | explain what the company does, fix weak spots, collect originals |
| Filing | prepare the application and Annex 1 | log in to MOS and sign |
| After filing | receive letters and reply to the wezwanie | attend the fingerprint visit |
| Decision | explain what comes next | pay PLN 100 and collect the card |
You log in to MOS through login.gov.pl and sign with a trusted signature (Profil Zaufany, which needs a PESEL number) or a qualified electronic signature. A representative cannot file for you. Keep the UPO (proof of submission): if you filed during legal stay, you remain lawfully in Poland until the decision. The certificate (zaświadczenie) does not allow travel in Schengen. The fingerprint visit comes at least 7 days after the letter, and missing it ends the case (umorzenie). The form guide is how to fill in a residence application in MOS 2.0.
Processing time and delays
By law the office has 60 days from a complete application (Article 112a). But time limits are suspended until 4 March 2027 (Article 100d), for all foreigners, so in practice you will wait longer. Treat the 60 days as a guide, not a forecast. Business cases take longer than work cases.
For a business case we read your company file the way the office will. It may be missing a current extract from the company register (KRS or CEIDG), ZUS and tax confirmations, or a clear answer on income. A sole proprietorship (JDG) and a limited company (spółka z o.o.) get different checks, so each has its own list.
If the deadline has passed, we prepare a ponaglenie (a complaint about the delay) and assess whether a court complaint makes sense. We are a legal services company and act for business owners and for companies that employ foreigners. We have legal training and have taken part in more than 25 inspections, so we check the file with the office’s questions in mind. We promise no date or compensation. More on speeding up a residence permit case.
How much it costs
You pay the state PLN 340 for the permit and PLN 100 for the card. ONE PLUS services start at PLN 1,000 net.
| Item | Cost |
|---|---|
| Stamp duty for the permit | PLN 340, not refunded after a refusal or discontinuation for applications from 5 March 2026 |
| Residence card | PLN 100 after the decision (PLN 50 where a statutory discount applies) |
| Power of attorney | PLN 17 |
| Sp. z o.o. registration via S24 | PLN 250 plus share capital from PLN 5,000 |
| ONE PLUS services for the permit | PLN 1,000 / 2,500 / 2,700 net |
For PLN 1,000 net we review the company documents, calculate the threshold and help with the application and Annex 1. For PLN 2,500 net we work with you until the decision: we receive the letters and answer the wezwanie. PLN 2,700 net adds lawful steps if the case drags. State fees are separate. See the ONE PLUS price list.
Common reasons for refusal
Most refusals come from a file that does not add up, not one missing paper. The office reads the whole file: contract, invoice, payment, bank statement, books and tax return. If they do not match, the office may decide the company exists only on paper.
- A board member without shares, or a shareholder without a board seat, files under the business route.
- A JDG was opened without the right to run one, or turnover was compared with the threshold instead of income.
- The company was registered just before filing, with no clients and no evidence behind the plan.
- Arrears with the tax office or ZUS. For a company, Article 117 also applies through Article 143: breaches in hiring, and unpaid contributions of the company.
- Annex 1 is missing or signed by the wrong person, or a deadline was missed.
After a refusal you have 14 days from receiving the decision to appeal the refusal to the Head of the Office for Foreigners (UdSC).
Can I work or stay long term
Not automatically. A board member may work in that role, but another position in your own company, or a job with another employer, needs a work permit. Citizens of Ukraine, Belarus, Armenia and Moldova can work on an employer’s declaration (oświadczenie) instead.
- The permit does not renew itself. You file a new application before your legal stay ends, and the office reviews the company again.
- If the company changes during your case (board, address), tell us at once.
- Your employees and family need their own permits.
- After 5 years of continuous legal stay you can apply for EU long-term residence.
Ukrainian with UKR: which route
You may apply only while your UKR status is valid, and it ends when the permit is granted, not when you file. If you held UKR on 4 June 2025 and for at least 365 days, the CUKR card gives 3 years with no company income test. Filing for CUKR closes any other open temporary residence case, so compare both routes before filing anything.
Expert insight
Tatiana Vyborna, President of the Management Board of ONE PLUS, has more than 12 years of practice in residence and employment matters for foreigners. She graduated in law from the University of Wrocław and has represented clients in 20+ inspections by the the Border Guard (Straż Graniczna), the Social Insurance Institution (ZUS) and the Tax Offices (Urząd Skarbowy). Tatiana Vyborna’s profile.
In Tatiana Vyborna’s practice, the costliest mistakes happen before filing. An owner looks at turnover instead of the “dochód” line, or a board member without shares applies under the business route. So before you pay the PLN 340, we check the extract, last year’s return and the threshold.
A practical check: recalculate your income against the 2024 salary table with a 10% margin. If you pass, file now instead of waiting for November.
Send us your KRS or CEIDG extract and last year’s tax return through the form below or our contact page. We will tell you whether the business passes the income test.
Updated: 20.10.2026. Sources: mos.cudzoziemcy.gov.pl (temporary residence permit for business activity); Act on Foreigners, Articles 112a, 113c, 142, 143 (Journal of Laws 2025 item 1079, as amended); Act on foreign entrepreneurs, Article 4 (Journal of Laws 2026 item 1313); Statistics Poland notice, Monitor Polski 2025 item 1201; gov.pl/web/udsc (no refund of stamp duty).
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