How to register a JDG: CEIDG, PKD, ZUS, VAT and a bank account

You register a sole proprietorship (JDG) in CEIDG. The application is free, and the same form also gets you a NIP and a REGON, registers you with ZUS and records your choice of tax form.

1. Prepare your details

• Business name: it must contain your first name and surname. You can add other words, for example "Anna Nowak Projektowanie".
• PKD 2025 codes: one code for your main activity and any number of additional codes. A PKD code describes the activity for statistics. It does not set the ryczałt rate or your right to the VAT exemption.
• Start date: you can start on the day you file the application or later.
• Addresses: your residence, an address for correspondence and a fixed place of business, if you have one.
• Tax form: tax scale, flat tax or ryczałt. See Tax forms for a JDG.
• ZUS: ulga na start, preferential contributions or full ZUS, and with an employment contract sometimes only the health contribution. See ZUS for a JDG.
• VAT: whether you register as an active VAT payer or use the exemption. See Who has to pay VAT.
• e-Doręczenia: the application asks for the details to create an e-Doręczenia (electronic delivery) address, or for the address you already have.

2. File the CEIDG-1 application

The easiest way is online, on biznes.gov.pl, signed with a trusted signature (Profil Zaufany), a personal signature (e-ID card) or a qualified signature. You can also file it at a town or municipal office.

• The entry appears in CEIDG no later than the next working day after you file.
• You can start the business on the day you file the application.
• CEIDG passes your data to the tax office, which assigns the NIP, and to GUS (REGON) and ZUS.

In the same wizard you can attach the ZUS registration and the VAT-R registration. If you do not choose a tax form, your income is taxed on the tax scale.

3. Register with ZUS

You register for insurance within 7 days of the business start date. The simplest way is to attach the registration to the CEIDG application. With ulga na start you register for health insurance only.

4. Register for VAT if needed

If you will be an active VAT payer, file the VAT-R at the latest on the day before your first sale with VAT. You can file it with the CEIDG application or at the tax office. A VAT-UE registration can be needed even by a VAT-exempt business, for example when it buys services from businesses in other EU countries.

5. After the entry

• e-Doręczenia: if you chose the public service, activate the mailbox once you are told the address was created.
• Bank account: payments with other businesses above PLN 15,000 must go through a payment account. Report your business account in CEIDG. Active VAT payers' accounts appear in the VAT payer register (white list).
• Tax micro-account: you pay PIT and VAT to it. See Paying taxes and ZUS.
• Cash register: check whether you need one if you sell to private persons. See Bookkeeping basics: KPiR, revenue register, cash register.
• Deadlines: your first advances, ZUS and JPK_V7 are in the Compliance calendar.

In Norman

Norman helps you prepare the CEIDG data: the PKD code, the ZUS choice and a JDG setup plan as a PDF. You sign and send the application yourself in CEIDG. See Starting a JDG or an sp. z o.o. with Norman. After the entry, set up your account with Getting started: a JDG in Norman.

Sources: biznes.gov.pl: register a sole proprietorship, Entrepreneurs' Law, art. 17 and 19, Social Insurance System Act, art. 36, VAT Act, art. 96 and 97, PIT Act, art. 9a.