KRS Registration in Poland in 2026 – Documents, Costs, Deadlines

The National Court Register (Krajowy Rejestr Sądowy, KRS) serves as the central database of entities conducting business activities in Poland, as well as non-governmental organizations. Registration with the KRS is a mandatory step for commercial companies, foundations, associations, and other entities specified by law. The registration procedure requires submission of a complete set of documents, payment of appropriate fees, and compliance with statutory deadlines. In 2026, significant changes introduced at the end of 2025 are in effect, including the abolition of the requirement to publish entries in the Court and Commercial Gazette (Monitor Sądowy i Gospodarczy), which has substantially reduced registration costs.

This article presents the current legal framework regarding the registration of entities in the KRS, with particular emphasis on documentation requirements, fee amounts, and deadlines applicable to applicants and registration courts.

KRS Registration Modes

Since July 1, 2021, all applications to the KRS business register must be submitted exclusively electronically. Entrepreneurs can choose one of two available registration modes, which differ in scope of application, procedure, and fee amounts.

Traditional Mode via the Court Registers Portal

The traditional procedure is carried out through the Court Registers Portal (prs.ms.gov.pl) and covers all types of entities subject to entry in the KRS. In this mode, activities leading to the establishment of a company, such as executing the articles of association in notarial form, are performed outside the IT system. Subsequently, the applicant submits an electronic application along with the required attachments. The PRS system automatically retrieves notarial documents from the Central Repository of Electronic Copies of Notarial Deeds (CREWAN) upon providing the deed number.

S24 Mode – Simplified Registration

The S24 system enables rapid registration of selected legal forms using template agreements available in the IT system. This mode is available for general partnerships, limited partnerships, limited liability companies, and simple joint-stock companies. The advantages of the S24 procedure include lower court fees and shorter application processing times. However, it should be noted that template agreements are standardized and do not allow for all provisions that partners might wish to include in an individually drafted agreement.

Required Documents

The scope of documentation required for registration depends on the legal form of the entity being established. Below are detailed requirements for the most commonly chosen forms of business activity.

Limited Liability Company (Sp. z o.o.)

Registration of an LLC requires submission of an application on form KRS-W3 along with appropriate attachments. In the traditional mode, the base document is the articles of association executed in notarial form – it is sufficient to provide the document number in CREWAN, and the system will automatically retrieve its content. The application must include a list of shareholders signed by all management board members, containing the names (or company names) of shareholders and the number and nominal value of shares held by each.

A mandatory element of the application is a declaration by all management board members confirming that contributions to cover the share capital have been made in full by all shareholders. Each management board member must also provide written consent to appointment, unless their consent results from the notarial deed containing the articles of association or they sign the KRS application. Addresses for service of all management board members and a list of persons authorized to appoint the management board with their addresses are also required.

In the case of a single-member company, the documentation must include information that one shareholder holds all shares, along with their address for service. If a supervisory board or audit committee has been established, documents regarding the appointment of members of these bodies must be attached. If non-cash contributions (in-kind contributions) are made, this circumstance must be indicated in the application.

General Partnership and Limited Partnership

For partnership companies, the scope of required documentation is somewhat simpler. The basic document is the partnership agreement, which for a general partnership requires written form, while for a limited partnership notarial form is required. The application must include a list of partners containing their identification data (name or company name, PESEL number or KRS number, residential or registered address) and addresses for service. All partners must sign the registration application or grant appropriate power of attorney.

Associations and Foundations

Registration of an association requires submission of statutes adopted by the founding meeting, a list of founders containing their personal data and addresses, minutes of the founding meeting documenting the appointment of the association’s authorities, and resolutions on the election of the management board and internal control body. Foundations submit the foundation deed (founder’s declaration of will) executed in notarial form, the foundation’s statutes, and documents confirming the appointment of the foundation’s bodies.

Court Fees in 2026

A significant change effective from November 29, 2025, is the abolition of the requirement to publish KRS entries in the Court and Commercial Gazette. As a result, entrepreneurs no longer incur the publication fee that previously amounted to PLN 100. Current court fee rates in registration proceedings are as follows:

Court fees are paid to the account of the relevant registration court. When submitting applications through the Court Registers Portal or the S24 system, electronic payment is available directly in the system, eliminating the need to attach proof of transfer.

Deadlines in Registration Proceedings

Deadlines for Applicants

The Commercial Companies Code and the KRS Act specify deadlines within which entities are required to submit applications for entry. A limited liability company established in the traditional mode (at a notary) must be filed with the KRS within 6 months from the date of execution of the articles of association. Failure to meet this deadline results in dissolution of the company in organization. For companies established in the S24 system, this deadline is only 7 days.

Notification of any changes to data subject to entry in the register should be made within 7 days from the date of the event justifying the entry. This applies to changes in the composition of company bodies, amendments to the articles of association, changes to the registered address, and transfer of shares, among others. The obligation to submit financial documents to the repository arises within 15 days from the date of approval of the financial statements.

Deadlines for the Registration Court

Pursuant to Article 20a of the KRS Act, the registration court examines an application for entry no later than within 7 days from the date of its receipt. For companies established in S24 mode, this deadline is only 1 business day. However, it should be emphasized that these deadlines are instructional in nature, meaning that their exceeding does not cause direct procedural consequences for the applicant nor result in automatic entry.

In practice, the actual waiting time for entry may be longer and depends on the workload of the particular registration court. If the application contains formal deficiencies requiring supplementation, the 7-day period runs from the date of removal of the obstacle by the applicant. When examination of the case requires hearing participants or conducting a hearing, the deadline is extended to one month.

Practical Aspects of Registration

Electronic Document Format

All documents attached to the application should be prepared in electronic form and signed with a qualified electronic signature, trusted signature (trusted profile), or personal signature (e-ID). For documents originally prepared in paper form, scans may be attached; however, originals or officially certified copies must then be sent to the court within 3 days of submitting the application.

Alternatively, one may use the services of a notary who will prepare an electronically certified copy of the paper document, or an attorney-at-law or legal advisor authorized to certify documents. Such solutions eliminate the need to send paper documents to the court.

Entity Account in the PRS System

For some time now, entrepreneurs entered in the KRS can create an entity account in the Court Registers Portal. This account is used for communication with the registration court and allows for submission of procedural documents and receipt of court correspondence in one place. Creating an account is not mandatory; however, it can significantly streamline the management of registry matters, especially in entities with complex governance structures.

One-Stop-Shop Procedure

In 2026, the one-stop-shop mechanism continues to operate, whereby entrepreneur data entered in the KRS is automatically transmitted to other official registers. Following entry in the KRS, the entity’s basic data is forwarded to the Central Statistical Office (REGON number assignment), the tax office (NIP number assignment), and the Social Insurance Institution. The entrepreneur is only required to supplement additional data, such as bank account numbers or expected number of employees, via form NIP-8.

Summary

Registration with the National Court Register requires careful preparation of documentation and compliance with statutory deadlines. In 2026, this process has been simplified due to the abolition of the publication requirement in the Court and Commercial Gazette, reducing registration costs by PLN 100. Entrepreneurs can choose between the traditional procedure via the Court Registers Portal and the simplified S24 mode available for selected legal forms.

The key to efficient registration is the completeness and correctness of submitted documents. Formal deficiencies result in requests for supplementation and prolong the procedure. It is also worth remembering the statutory deadlines – both those applicable to applicants (7 days or 6 months depending on the mode) and the instructional deadlines for the court (7 days or 1 day for S24).

Entrepreneurs planning to establish a company or register another entity in the KRS should thoroughly familiarize themselves with the requirements appropriate to the chosen legal form and consider using professional legal support, especially in cases of atypical contractual provisions or complex ownership structures.

Professional Support for KRS Registration

Our law firm has extensive experience in comprehensive handling of the registration process of entities in the National Court Register. We provide services to both Polish entrepreneurs and foreign investors planning to commence business activities in Poland. We thoroughly understand the specifics of international transactions and the challenges faced by foreign-owned companies entering the Polish market.

Our team provides full support at every stage of the registration process – from selecting the optimal legal form and preparing incorporation documents, through submitting the KRS application, to obtaining entry and completing formalities with the tax office and Social Insurance Institution. For foreign clients, we offer services in English and assistance in understanding Polish legal and tax requirements.

We invite you to contact us – we will be happy to answer questions about company registration and help you smoothly complete the entire process.

Legal Basis

• Act of August 20, 1997, on the National Court Register (consolidated text: Journal of Laws of 2025, item 869, as amended)
• Act of September 15, 2000 – Commercial Companies Code (consolidated text: Journal of Laws of 2024, item 18, as amended)
• Act of July 28, 2005, on Court Costs in Civil Matters (consolidated text: Journal of Laws of 2024, item 959, as amended)
• Act of September 26, 2025, amending the Act on the National Court Register and certain other acts