How to Launch Your Export-Import Business in Poland with a z.o.o. Company Structure

Poland continues to attract international entrepreneurs looking to establish an export-import business in Central Europe. With a robust transport infrastructure, EU membership, and cost-effective logistics, setting up a Polish company (spółka z ograniczoną odpowiedzialnością, or z.o.o.) provides access to the entire European Union market.

Polish Legal Framework for a z.o.o. Company

A Polish z.o.o. is a limited liability company ideal for foreign investors. It requires a minimum share capital of PLN 5,000 (approx. EUR 1,150), which can be contributed in cash or in kind. The registration process takes about 2 to 4 weeks through the National Court Register (KRS). Foreign nationals can fully own a Polish z.o.o., and at least one director is mandatory—residency is not required.

The Articles of Association must specify the business scope, which for export-import businesses usually includes wholesale, international trade, warehousing, and logistics services. The company must also maintain a registered office in Poland.

Polish Tax and VAT Regime for Trade Companies

Corporate income tax (CIT) in Poland stands at 19%, with a reduced rate of 9% for companies with revenues below EUR 2 million. Export-import z.o.o. entities are subject to VAT—standard rate is 23%, but exports outside the EU can qualify for 0% VAT. Importers must pay VAT upon customs clearance, which is deductible for registered VAT taxpayers.

VAT registration is mandatory if your annual turnover exceeds PLN 200,000 (approx. EUR 46,000). However, many foreign-owned z.o.o. companies voluntarily register early to reclaim VAT on local expenses and goods purchases.

Concrete Export-Import Use Case: Electronics and Auto Parts

Consider a German entrepreneur who registers a Polish z.o.o. to import auto parts from China and export electronics to Scandinavian countries. By using the port of Gdańsk and warehousing in Poznań, the company minimizes transit time and customs delays.

Imported goods from Asia are cleared in Poland, and VAT is reclaimed through the Polish tax authority. Exported electronics to Norway (non-EU) benefit from the 0% VAT rate. Since the business deals with B2B customers, invoices are issued net of VAT under EU reverse charge rules where applicable.

Operating through a Polish z.o.o. not only provides tax efficiency but also avoids trade barriers faced by non-EU entities. The company also benefits from EU trade agreements, low labor costs, and digital customs processing via the PUESC platform.

Why Choose Poland for Your Export-Import Base?

Poland combines access to the EU single market with competitive operational costs. The Polish z.o.o. structure is flexible, tax-friendly for smaller businesses, and ideal for logistics-driven trade operations. Whether you’re dealing in machinery, consumer goods, or raw materials, establishing your export-import company in Poland is a strategic and scalable solution.

Damalion supports entrepreneurs and investors wishing to start their commercial companies in Poland. Please contact your Damalion expert to get your z.o.o. with bank account.

Your 24 business trip in Warsaw: 10 touristic spots to visit:

Short on time but want to experience Warsaw between meetings? Here are 10 must-see spots that fit into a busy business trip:

1. Old Town (Stare Miasto)
   Stroll through Warsaw’s historic heart, a UNESCO World Heritage Site rebuilt after WWII. Ideal for an early morning or evening walk.

2. Royal Castle
   Located in Castle Square, this reconstructed palace was once home to Polish monarchs. A quick guided tour takes under an hour.
   👉 Royal Castle Website

3. Łazienki Park & Palace on the Isle
   Take a peaceful walk through Warsaw’s most beautiful park, home to peacocks and the iconic Chopin monument.
   👉 Łazienki Park Website

4. POLIN Museum of the History of Polish Jews
   A modern, award-winning museum showcasing 1,000 years of Jewish life in Poland.
   👉 POLIN Museum Website

5. Palace of Culture and Science
   A Soviet-era skyscraper offering panoramic views from the 30th floor observation deck—great for a sunset photo.
   👉 Palace Website

6. Nowy Świat Street
   Perfect for grabbing coffee or dinner, this historic street is lined with restaurants, boutiques, and elegant buildings.

7. Warsaw Uprising Museum
   If you have 90 minutes, this gripping museum offers a powerful story of Polish resistance during WWII.
   👉 Museum Website

8. Krakowskie Przedmieście
   A beautiful boulevard connecting Old Town to Nowy Świat, full of churches, palaces, and historical monuments.

9. Złote Tarasy Shopping Mall
   Next to the Central Station, ideal for a quick break, shopping, or lunch between meetings.
   👉 Mall Website

10. Vistula River Boulevards
    Relax after hours with riverside bars, walking paths, and scenic views of the National Stadium and city skyline.