-- main --
### title
Register as Self‑Employed

### summary
[🖥️](Online|Registration)
[🏦](Free|Registration)
[⏱️](1-2 days|Processing)
[💰](1,400-1,600 PLN|Monthly ZUS)

### description
How to register and operate a sole proprietorship (jednoosobowa działalność gospodarcza - JDG) in Poland as a migrant. This guide covers eligibility, CEIDG registration, tax obligations, ZUS contributions, and special considerations for EU and non-EU citizens.

Self-employment in Poland allows individuals to establish and operate their own business as sole proprietors. Registration is free, can be completed online in minutes, and offers simplified accounting requirements for most small businesses.

> You can open a sole proprietorship online in minutes via [Profil Zaufany](https://www.gov.pl/web/gov/zaloz-profil-zaufany). NIP and REGON numbers are automatically assigned within days of registration.

### Eligibility Requirements

**Who Can Register as Self-Employed in Poland?**

**Polish Citizens:**
- Must be at least 18 years old (16-17 with parental consent)
- Must have full legal capacity
- Must not have active business bans or prohibitions
- Should have a PESEL number

**EU/EEA Citizens:**
- Enjoy virtually identical rights to Polish citizens
- Can register as self-employed under the same terms
- Need either a PESEL or national ID number
- Must register their residence in Poland if staying longer than 30 days (receive PESEL automatically)
- Do not need a work permit or residence permit to conduct business

**Non-EU Citizens:**
To register as self-employed and legally work in Poland, you must meet at least one of the following conditions:
- Hold a **temporary residence permit for business activity** specifically issued for self-employment
- Hold a **temporary residence permit** for other authorized purposes that grants access to the labor market (dostęp do rynku pracy)
- Hold a **national visa (Type D)** explicitly allowing self-employment or business activity
- Hold a **Karta Pobytu** (residence card) that grants labor market access
- Be a spouse of a Polish citizen with confirmed labor market access
- Hold a permanent residence permit or EU long-term resident permit

**Important:** Simply holding a tourist visa, student visa without labor market access, or a regular residence permit does not authorize self-employment.

### Pre-Registration Requirements

**Obtaining a PESEL Number (For Those Without One)**

A PESEL (Uniwersalny Elektroniczny System Ewidencji Ludności) is a unique 11-digit identification number required for Polish tax purposes and government services.

**Who Receives PESEL Automatically?**
- All foreigners registering permanent or temporary residence exceeding 30 days receive PESEL automatically through the municipal office

**How to Apply for PESEL if You Don't Have Registered Residence:**

**Required documents:**
- Valid passport or travel document
- Written application form (available at the municipality)
- Proof of legal basis for needing PESEL (e.g., work authorization, business registration requirement)

**Process:**
- Submit application in person, through a proxy, or by registered mail
- Processing time: Usually several days
- Cost: Completely free
- Note: PESEL is assigned only once in a lifetime

**Where to apply:**
- Any municipal office in Poland
- If working: office near your employer's headquarters
- If not working: Central Warsaw District Office

**Obtaining a Tax Identification Number (NIP)**

The NIP (Numer Identyfikacji Podatkowej) is essential for business operations, invoicing, and tax purposes.

**Important:** When you register through CEIDG, a NIP is automatically assigned. You receive it within one working day of registration. However, if you need a NIP before registering as self-employed, you can apply separately at your local tax office.

**Registering Your Residence**

Non-EU migrants should ensure their residence is registered in Poland. This:
- Automatically generates a PESEL number
- Simplifies future bureaucratic processes
- Is required for temporary residence permits exceeding 30 days

**Application process:**
- Visit your local municipal office (gmina)
- Provide proof of residence (lease agreement, host declaration)
- Submit required documents (passport, visa, residence permit)
- Processing time: Several days

### Required Documents for CEIDG Registration

**Essential Documents for All Applicants**

**Identification:**
- Valid passport or national ID card
- Residence card/permit (for non-EU citizens)

**Personal information:**
- PESEL number (or NIP if PESEL not available)
- Date of birth and place of birth
- Parent's names

**Address documentation:**
- Proof of residence in Poland (lease agreement, ownership document, or host declaration)
- Business address (can be your home address; you must have right to use it)
- Correspondence address (if different from business address)

**Business details:**
- Business name (usually your legal name plus optional description)
- Planned business activities
- PKD codes (Polish Classification of Activities) matching your business type
- Planned start date
- Expected number of employees

**Additional Documents for Migrants/Foreigners:**
- Residence permit or visa allowing self-employment
- Translation of identification documents (if in foreign language, certified translation may be required)
- Work authorization documents

### Choosing Your Tax Method

You must choose one of four taxation methods during registration (changeable annually):

| Tax Method | Rate | Best For | Deductions | Complexity |
|---|---|---|---|---|
| **Progressive Tax Scale (PIT-36)** | 12% up to 120,000 PLN; 32% above | Lower income earners | Full eligible expense deduction | Moderate |
| **Flat Tax (PIT-36L)** | 19% on all income | Higher income professionals | Full eligible expense deduction | Moderate |
| **Lump Sum (Ryczałt)** | 2-17% depending on activity | Service providers with low expenses | No expense deductions | Low |
| **Tax Card (Karta podatkowa)** | Fixed monthly amount | Small local businesses | No deductions | Very low |

**Recommendation:** Consider consulting with an accountant before choosing, as tax optimization depends on your expected income and business expenses. Tax method can be changed annually by January 20.

### Step-by-Step CEIDG Registration Process

**Step 1: Prepare Your Business Information**

**Business name:**
- Must include your full legal name
- Can add a descriptive phrase (e.g., "Jan Kowalski - IT Consulting")
- Must be unique in CEIDG system
- Cannot include misleading elements

**Business address:**
- Can be your home address (if you have right to use it)
- Can be a rented office or virtual office
- Cannot be just a postal box

**PKD codes (Polish Classification of Activities):**
- Describe the type of business activity you'll conduct
- You must select at least one primary code
- Can select unlimited additional codes
- New PKD 2025 classification applies to businesses starting after January 1, 2025
- Access PKD codes through: https://www.biznes.gov.pl/ or Statistics Poland (GUS) website

**Tax office selection:**
- Usually based on your residential or business address
- Can be found on the Ministry of Finance website (podatki.gov.pl)

**Step 2: Choose Submission Method**

**Option 1: Online Submission (Recommended)**
- Visit: https://www.ceidg.gov.pl/
- Complete CEIDG-1 form electronically
- Sign with: Trusted Profile (Profil Zaufany), qualified electronic signature, or e-banking verification
- Processing time: 1-2 business days, often within 24 hours
- Confirmation sent via email
- Requires: Trusted profile setup with ePUAP (public administration platform)

**Option 2: In-Person at Municipal Office**
- Visit your local gmina (municipal) office
- Bring prepared documents and identification
- Official completes and submits form with you
- Processing time: 2-3 business days
- Immediate written confirmation upon submission
- Best for: Those without online verification methods, language assistance needed, or preferring in-person guidance

**Option 3: Mail Submission**
- Download CEIDG-1 form from official website
- Complete form legibly in Polish
- Get signature notarized
- Send by registered mail with return receipt to any municipal office
- Processing time: 7-14 business days
- Cost: ~20-30 PLN for notarization

**Option 4: Through Authorized Representative**
- Hire a business formation specialist or accountant
- They submit application on your behalf
- Requires power of attorney (pełnomocnictwo)
- Cost: Typically 300-1000 PLN for complete service
- Recommended for: Non-Polish speakers, complex situations, first-time entrepreneurs

**Step 3: Complete CEIDG-1 Form**

The form requires:

**Section A - Personal Information:**
- Full name, surname, parents' names
- Date and place of birth
- Type and number of ID document
- PESEL number (if available)
- All held citizenships
- Contact information

**Section B - Business Information:**
- Business name (can include your name plus descriptive phrase)
- Business abbreviation (optional)
- Primary and additional PKD codes
- Business start date
- Planned number of employees

**Section C - Address Information:**
- Residential address
- Business address
- Correspondence address (if different)

**Section D - Tax and Social Security:**
- Chosen tax method (progressive, flat, lump sum, or tax card)
- VAT registration choice (optional or mandatory based on turnover)
- ZUS insurance type (full or health-only)
- Insurance selection

**Section E - Additional Information:**
- Any required permits or licenses
- Employment status
- Other relevant details

**Step 4: Receive Confirmation**

- **Online submission:** Email confirmation within 1-2 business days with NIP and REGON numbers
- **In-person:** Immediate written confirmation, numbered entry in CEIDG
- **Mail submission:** Confirmation sent by registered mail

**Important:** Your business is officially registered from the start date you specified, even if processing takes longer.

### Identification Numbers You'll Receive

Upon successful CEIDG registration, you'll receive three important numbers:

**NIP (Tax Identification Number)**
- 10-digit code
- Used for: Tax purposes, invoicing, official communications
- Issued within: 1 working day
- Required on: All invoices, tax forms, financial documents

**REGON (Statistical Number)**
- 9 or 14-digit code
- Used for: Statistical purposes, official databases
- Issued within: 7 working days
- Required for: Some business contracts, official registrations

**PESEL (Personal Identification Number)**
- 11-digit code
- Used for: Personal identification, government services
- May be issued automatically during residence registration
- Can be applied for separately

Keep these numbers accessible — you'll need them regularly for business transactions, tax filing, and official correspondence.

### Post-Registration Requirements (Within 7 Days)

**Mandatory: ZUS Registration**

Within 7 days of starting business activities, you must register with ZUS (Zakład Ubezpieczeń Społecznych - Social Insurance Institution).

**Forms to complete:**
- **ZUS ZUA** - for full social insurance (pension, disability, accident + health)
- **ZUS ZZA** - for health insurance only (if you have another social insurance source)

**What to submit:**
- Completed form
- CEIDG registration confirmation
- Copy of ID/passport
- Signed declaration

**Where to submit:**
- Local ZUS office (Oddział Wojewódzki ZUS)
- By mail to ZUS
- Increasingly through online portals

**Costs:**
- First month payment due immediately upon registration
- Monthly contributions: approximately 1,400-1,600 PLN for full insurance
- Relief programs available for new entrepreneurs (first 6 months exemption from contribution requirements except health insurance - "Relief for Start"/Ulga na start)

**Relief Programs:**
- **Ulga na start (Relief for Start):** First 6 months exemption from non-health contributions (~1,050 PLN reduction)
- **Reduced rate:** Basis reduced from 60% to 30% of average wage in certain circumstances
- **Conditional relief:** For continuing entrepreneurs, further reductions possible

**Recommended: Business Bank Account**

While not legally required, opening a business account is highly recommended:

**Benefits:**
- Separates business and personal finances
- Improves accounting accuracy
- Creates professional credibility
- Simplifies tax documentation
- Protects personal liability

**Requirements:**
- CEIDG registration confirmation
- NIP number
- Valid ID
- Proof of residence
- Initial deposit (varies by bank)

**Cost:** Ranges from free to 50-100 PLN monthly; some banks offer start-up packages

**Recommended: Accounting System Setup**

**If your revenue exceeds 2 million EUR annually:**
- Mandatory: Full accounting books (accounting act requirements)
- Must maintain: journals, general ledger, subsidiary ledgers
- Must prepare: annual financial statements
- Recommended: Hire professional accountant

**If your revenue is under 2 million EUR:**
- Simplified accounting allowed (most common for sole proprietors)
- Options include:
  - **Revenue and Expense Ledger (PKPiR)** - most common
  - **Lump-sum tax** - no expense deductions but minimal record-keeping
  - **Tax card** - fixed amount regardless of actual income

### Tax Obligations and Annual Reporting

**Annual Income Tax Declaration**

All self-employed must file annual PIT (Personal Income Tax) declaration by **April 30** of the following year.

**Tax Forms:**
- **PIT-36** - Standard form for self-employed using progressive or flat tax
- **PIT-28** - For those using lump-sum tax method
- **PIT/B** - Attachment detailing business income and expenses

**Where to file:**
- Online through: e-PIT portal (https://www.podatki.gov.pl/)
- In person at: Tax Office (Urząd Skarbowy)
- By mail: Registered to your tax office
- Through: Accountant or tax specialist

**Required attachments:**
- PIT/B - business income summary
- PIT/O - personal allowances and deductions (if applicable)
- Foreign income documentation (if applicable)

**Monthly Advance Tax Payments**

For progressive or flat tax methods:
- Payment due by: 20th of following month
- Based on: Previous year income or estimated current income
- Exception: First year calculation may differ

**VAT (Value Added Tax)**

**Mandatory if:**
- Annual turnover exceeds 200,000 PLN

**Optional if:**
- Annual turnover below 200,000 PLN

**If registered for VAT:**
- File monthly VAT-7 returns (or quarterly VAT-7K)
- Reverse charge on foreign purchases may apply
- Must issue VAT invoices
- Can reclaim VAT on business expenses
- New e-invoicing requirements (KSeF) apply as of 2025

**Social Security Contributions (ZUS)**

**Mandatory monthly payments:**
- Health insurance: ~350 PLN
- Social insurance: ~1,050-1,100 PLN
- Total: ~1,400-1,600 PLN monthly

**Relief programs:**
- **Ulga na start (Relief for Start):** First 6 months exemption from non-health contributions (~1,050 PLN reduction)
- **Reduced rate:** Basis reduced from 60% to 30% of average wage in certain circumstances
- **Conditional relief:** For continuing entrepreneurs, further reductions possible

### Timeline and Processing

**Typical Registration Timeline**

| Step | Timeline | Notes |
|---|---|---|
| **Document preparation** | 1-2 weeks | Depends on how quickly you gather documents |
| **PESEL application (if needed)** | 1-3 days | Free, faster if registering residence |
| **CEIDG submission** | 1 day | Depends on submission method |
| **CEIDG processing** | 1-2 days (online) / 2-3 days (in-person) / 7-14 days (mail) | Business officially registered from specified start date |
| **NIP issuance** | 1 working day | Received with CEIDG confirmation |
| **REGON issuance** | 7 working days | Received after NIP |
| **ZUS registration** | Must complete within 7 days | Your responsibility |
| **Temporary residence permit (for non-EU)** | 4-8 weeks | Separate application; should apply before current permit expires |
| **First ZUS payment** | Due immediately | ~1,400-1,600 PLN or less with relief |
| **Bank account opening** | 1-3 days | Recommended but not mandatory |
| **Full establishment** | 4-8 weeks | From start to all registrations complete and operating normally |

**Accelerated vs. Standard Process**

**Fastest Path (Online, EU Citizen):**
- Online CEIDG registration: 24 hours
- Total to fully operational: 1-2 weeks

**Standard Path (In-Person, EU Citizen):**
- In-person CEIDG registration: 2-3 business days
- Total to fully operational: 2-3 weeks

**Complex Path (Non-EU, New Permit):**
- Residence permit application: 4-6 weeks
- CEIDG registration: 1-2 days (can occur simultaneously)
- ZUS registration: Within 7 days
- Total: 4-8 weeks minimum

### Costs Associated with Registration and Operation

**One-Time Costs**

| Item | Cost (PLN) | Notes |
|---|---|---|
| CEIDG registration | 0 | Completely free |
| PESEL application | 0 | Free even if hiring representative |
| NIP application | 0 | Included in CEIDG process |
| Notarization (if mailing form) | 20-30 | Required only for mail submission |
| Translation services | 100-200 | Per hour; needed if documents in foreign language |
| Business registration specialist | 300-1,000 | Optional professional service |
| Immigration consultation | 500-2,000 | For visa/residence permit questions |
| Business bank account opening | 0-100 | Varies by bank; some free for start-ups |

**Monthly/Annual Recurring Costs**

| Item | Cost (PLN) | Notes |
|---|---|---|
| **ZUS social insurance** | 1,400-1,600 | Full contributions; can reduce with relief programs |
| **ZUS with Ulga na start relief** | 350 | First 6 months (health insurance only) |
| **Business bank account** | 0-50 | Varies by bank |
| **Accounting software** | 50-200 | If self-managing books |
| **Accountant service** | 200-400 | If hiring professional |
| **Tax office payments** | Varies | Depends on income; advance payments required |
| **VAT (if registered)** | Included in revenue | Collected and remitted to government |
| **Professional liability insurance** | 100-500+ | Optional; depends on business type |

**Total First-Year Estimate**

**Minimal Setup (Solo, no accountant):**
- CEIDG registration: 0 PLN
- PESEL: 0 PLN
- ZUS (12 months): 16,800-19,200 PLN
- Business account: 0-100 PLN
- **Total: ~17,000-19,300 PLN**

**Professional Setup (Accountant, business account):**
- CEIDG + professional help: 300-1,000 PLN
- PESEL: 0 PLN
- ZUS (12 months, 6 months with relief): 8,400-9,600 PLN
- Accounting services: 2,400-4,800 PLN
- Business account: 0-100 PLN
- **Total: ~11,100-16,500 PLN**

**Note:** These costs don't include business expenses, taxes, or VAT payments, which depend on your income and business type.

### Special Considerations for Migrants

**EU Citizens**

**Advantages:**
- Can register as self-employed without work permit
- No residence permit requirement to conduct business
- Automatic residence right in Poland
- Equal rights to Polish citizens for self-employment

**Process:**
- Must register residence if staying over 30 days
- PESEL assigned automatically
- Same CEIDG registration as Polish citizens
- Residence registration certificate proves self-employment status

**Required documents:**
- Valid ID or passport
- Proof of residence registration
- Business documentation (CEIDG entry or business plan)

**Non-EU Citizens**

**Key Requirements:**
1. **Must have proper visa/residence authorization** that explicitly allows self-employment
2. **Must register business through CEIDG**
3. **Should obtain temporary residence permit for business** (separate from work authorization)

**Process:**
1. Obtain temporary residence permit for business activity from Office of Foreigners
2. Register business through CEIDG (can do simultaneously with residence permit application)
3. Register with ZUS within 7 days
4. Obtain PESEL (if not already assigned)

**Timeline:**
- Residence permit application: Submit before current permit expires
- CEIDG registration: Can occur simultaneously with residence permit application
- ZUS registration: Within 7 days of CEIDG approval
- Overall process: 4-8 weeks to fully establish

**Costs involved:**
- Temporary residence permit fee: Varies by voivodeship (typically 100-200 PLN)
- CEIDG registration: Free
- ZUS contributions: ~1,400-1,600 PLN monthly (starting immediately)
- Optional: Professional consultation 300-1000 PLN

**Migrants from Ukraine and Belarus**

**Special considerations (as of 2025):**
- Simplified work authorization under special regulations
- Registered declaration of employment system available
- CEIDG registration follows standard procedure
- Eligibility may differ - consult Office of Foreigners for current status

**Migrants with Long-Term Residence**

If you hold permanent residence or EU long-term resident status:
- Can register as self-employed under standard CEIDG procedure
- No additional work permits needed
- Same process as Polish citizens
- Must update residence information in CEIDG

### Common Challenges and Solutions

**Challenge 1: Language Barriers**

**Problem:** CEIDG system and forms are in Polish only; limited English support

**Solutions:**
- Use translation services for documents (100-200 PLN per hour)
- Hire business formation specialist (300-1000 PLN for complete service)
- Visit municipal office in person for guidance from English-speaking staff (larger cities)
- Use online translation tools for preliminary research (but not for official documents)
- Consult Business.gov.pl English portal for general information

**Challenge 2: Obtaining Proper Work Authorization**

**Problem:** Non-EU citizens struggle with complex visa/residence permit requirements

**Solutions:**
- Contact Office of Foreigners (Urząd do Spraw Cudzoziemców) early for guidance
- Consult immigration lawyer specializing in business visas (500-2000 PLN)
- Research specific requirements for your citizenship
- Prepare business plan demonstrating profitability
- Apply for temporary residence permit for business activity
- Consider freelancer visa if applicable

**Challenge 3: Selecting Appropriate PKD Codes**

**Problem:** Incorrect or incomplete PKD codes can create legal issues

**Solutions:**
- Thoroughly research PKD codes via GUS (Statistics Poland) database
- Select multiple codes covering all planned activities
- Designate one as primary (usually highest revenue activity)
- Can update codes later through simple CEIDG modification
- Don't over-limit or mischaracterize your business scope
- Consult with business advisor if uncertain

**Challenge 4: Tax Method Selection**

**Problem:** Choosing wrong tax method can result in higher tax burden

**Solutions:**
- Consult accountant before registration (often free initial consultation)
- Calculate expected income and expenses for each method
- Consider changeable annually - not permanent decision
- Use online tax calculators provided by accounting firms
- Review first year results and adjust for year 2

**Challenge 5: Initial Cash Flow Pressure**

**Problem:** ZUS contributions due immediately (~1,400-1,600 PLN/month); profit may take time

**Solutions:**
- Apply for "Relief for Start" (Ulga na start) - exemption from most contributions first 6 months
- Maintain business savings fund
- Plan pricing to cover ZUS costs from day one
- Secure initial clients before registering
- Consider reduced rate relief programs

**Challenge 6: Accounting Complexity**

**Problem:** Unsure whether to hire accountant or manage independently

**Solutions:**
- Hire accountant if: Revenue exceeds 500,000 PLN annually, VAT registered, or complexity high (cost: 200-400 PLN/month)
- Manage independently if: Revenue under 500,000 PLN, simplified accounting, comfortable with bookkeeping
- Use accounting software: Waveup, Fakturownia, Beesfree (50-200 PLN/month)
- Many accountants offer bundled services including tax filing

### benefits
**Free registration**
CEIDG registration costs nothing
---
**Online convenience**
Complete registration in minutes via Trusted Profile
---
**Automatic numbers**
NIP and REGON assigned automatically
---
**Simplified accounting**
Revenue under 2M EUR allows simplified bookkeeping
---
**Flexible tax methods**
Choose and change tax method annually
---
**Relief programs**
Ulga na start reduces ZUS costs for first 6 months
---
**No minimum capital**
Start business without initial investment requirement
---
**Fast processing**
Online registration processed within 24-48 hours

### common mistakes
**Wrong PKD or taxes**
Consult accountant before filing; incorrect codes create legal issues
---
**Missing ZUS registration**
Register within 7 days of starting business; penalties apply
---
**Not choosing tax method carefully**
Tax method affects annual tax burden; consult professional
---
**Incomplete documentation**
Missing residence permit or work authorization delays process
---
**Not applying for relief programs**
Miss Ulga na start and other cost-saving reliefs
---
**Handling accounting incorrectly**
Exceeding 2M EUR revenue requires full accounting books
---
**Not separating business finances**
Mixing personal and business accounts complicates tax filing
---
**Missing VAT registration threshold**
Mandatory VAT registration at 200,000 PLN turnover
---
**Incorrect business address**
Cannot use postal box; must have right to use address
---
**Not updating CEIDG changes**
Modifications to business must be reported promptly

### checklist
**Check eligibility**
Verify residence status allows business activity (EU/EEA have automatic rights; non-EU need proper visa/permit)
---
**Obtain PESEL number**
Apply at municipal office if not received through residence registration
---
**Register residence (non-EU)**
Ensure residence is registered in Poland (required for temporary permits over 30 days)
---
**Choose business name**
Must include your full legal name; can add descriptive phrase
---
**Choose PKD codes**
Research and select primary and additional activity codes via biznes.gov.pl
---
**Choose taxation form**
Decide on progressive, flat, lump-sum, or tax card method (consult accountant)
---
**Prepare business address**
Confirm address where business will operate (home address acceptable)
---
**Gather required documents**
Passport/ID, residence permit, proof of address, business details
---
**Set up Trusted Profile**
Required for online CEIDG submission via ePUAP
---
**Submit CEIDG‑1 online or in-person**
Complete registration through preferred method (online recommended)
---
**Receive confirmation**
Obtain NIP and REGON numbers via email or confirmation document
---
**Register to ZUS within 7 days**
Complete ZUA or ZZA form for social and health insurance
---
**Pay first ZUS contribution**
Arrange immediate payment (apply for Ulga na start if eligible)
---
**Open business bank account**
Separate business finances from personal account (recommended)
---
**Set up accounting system**
Choose PKPiR ledger or hire accountant based on revenue
---
**Register for VAT if applicable**
Mandatory if turnover exceeds 200,000 PLN; optional below threshold
---
**Keep records from day one**
Maintain invoices, receipts, and business documentation
---
**File annual PIT declaration**
Submit by April 30 following tax year (PIT-36 or PIT-28)
---
**Pay advance tax payments**
Monthly payments due by 20th for progressive/flat tax methods

### links
[Business register (CEIDG)](https://www.ceidg.gov.pl/)
[Business.gov.pl (English available)](https://www.biznes.gov.pl/)
[Tax Office (e-PIT)](https://www.podatki.gov.pl/)
[ZUS (Social Insurance)](https://www.zus.pl/)
[Trusted Profile (Profil Zaufany)](https://www.gov.pl/web/gov/zaloz-profil-zaufany)
[Office of Foreigners](https://www.udsc.gov.pl/)
[PKD Codes (GUS)](https://stat.gov.pl/)
[ePUAP (Public Services)](https://epuap.gov.pl/)
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