Is a bank account required to import goods through a Polish company?

A bank account is not required for EORI registration or customs declarations, but is needed to pay customs duties, receive payments, and process VAT refunds.

What is the difference between EORI and VAT EU registration in Poland?

EORI is for customs operations (importing and exporting physical goods). VAT EU (VIES) is for intra-Community trade between EU countries. Import/export companies need both.

Import/Export Company in Poland — EU Trade Setup Guide (2026)

Q: Do I need to visit Poland to set up an import/export company?

No. The entire process can be completed remotely via qualified electronic signature or notarised power of attorney with apostille.

Poland is the EU’s logistics centre. With seven international borders, deep-water ports on the Baltic, and 24-hour road access to the most populated parts of Europe, it is the natural entry point for goods moving into and across the European Union. For international entrepreneurs looking to set up an import/export company in Poland, the combination of infrastructure, cost efficiency, and regulatory access is difficult to match anywhere else in the EU.

This guide covers the legal structure, registrations, tax framework, and practical steps required to establish and operate a trading company in Poland — whether you are importing goods from Asia, exporting within the EU, or building a cross-border distribution operation.

Why Poland for Import and Export

Poland’s position in international trade is not accidental. It is the result of geography, infrastructure investment, and EU membership working together. Here is what makes Poland the preferred jurisdiction for trading companies entering the European market.

Strategic Location in the Centre of Europe

Poland borders seven countries: Germany, the Czech Republic, Slovakia, Ukraine, Belarus, Lithuania, and Russia (Kaliningrad). This makes it a natural hub for both East-West and North-South trade corridors. Goods arriving at Polish ports or border crossings can reach Berlin, Prague, Vienna, and Vilnius within hours — and most major European cities within 24 hours by road.

The country has invested heavily in transport infrastructure, with over 5,200 kilometres of motorways and express roads now operational. The Baltic ports of Gdańsk and Gdynia handle container traffic from Asia on competitive routes, while Szczecin serves as a secondary logistics gateway. For airfreight, Warsaw Chopin and Katowice airports offer direct connections to major cargo hubs.

Access to 450 Million EU Consumers

An import/export company in Poland operates within the EU Single Market. This means goods cleared through Polish customs can move freely across all 27 EU member states without additional border checks, tariffs, or customs declarations. For non-EU entrepreneurs, a Polish company provides the legal vehicle to access this market — with full importer of record status, EU VAT registration, and EORI number.

Cost Advantage Over Western Europe

Operating costs in Poland are significantly lower than in Germany, the Netherlands, or France. Warehousing, labour, accounting, and legal services all cost a fraction of what they would in Western European jurisdictions. For trading companies where margins depend on operational efficiency, this cost structure is a meaningful competitive advantage.

Corporate income tax is 9% for companies with annual revenue below €2 million — the lowest effective rate in the EU for small and medium businesses (excluding micro-jurisdictions). Combined with lower accounting costs (from €350/month for active trading companies), the total cost of maintaining a compliant EU trading entity in Poland is substantially below the Western European average.

Legal Structure: The Sp. z o.o.

The standard legal form for an import/export company in Poland is the sp. z o.o. (spółka z ograniczoną odpowiedzialnością) — a limited liability company. This is the same structure used by over 95% of foreign-owned businesses in Poland, and it provides everything a trading company needs.

Key parameters of the sp. z o.o. for trade operations:

Minimum share capital: PLN 5,000 (~€1,150) — deposited upon formation
Ownership: 100% foreign ownership permitted — no local partner required
Directors: No requirement for a Polish director or resident board member
Formation: 2–5 business days using a ready-made company; 3–6 weeks for a newly registered entity
Remote setup: Entire process can be completed without visiting Poland — via qualified electronic signature or notarised power of attorney

The sp. z o.o. can act as the importer of record for customs purposes, hold an EORI number, register for EU VAT, open commercial bank accounts, and enter into contracts with suppliers, freight forwarders, and distributors across the EU.

For a detailed comparison of formation options, see our guide on ready-made vs new company registration in Poland.

Required Registrations for Import/Export

A trading company in Poland needs several registrations before it can begin customs operations. Here is what each registration covers and how the process works.

EORI Number

The EORI (Economic Operators Registration and Identification) number is mandatory for any company involved in customs operations within the EU. Without an EORI, your company cannot submit customs declarations, import goods, or export from the EU.

For ready-made companies from LEXCARTA, the EORI number is already active and remains with the company after ownership transfer. For newly registered companies, EORI registration takes approximately 1–2 weeks.

VAT EU Registration (VIES)

VAT EU registration gives your company a VAT identification number valid across all EU member states. This is essential for intra-Community transactions — purchasing goods from EU suppliers, selling to EU business clients, and managing reverse-charge mechanisms.

Important: a bank account is not required for VAT registration itself. However, a bank account is required if your company applies for VAT refunds. Ready-made companies from LEXCARTA come with active VAT EU registration (verified in the VIES database) that remains in place after transfer.

Note that if your company files six consecutive zero JPK declarations (no sales and no purchases), the tax office may deactivate your VAT registration automatically. Even during low-activity periods, it is important to report at least basic purchase invoices — such as registered address or accounting fees — to keep the registration active.

CRBR (UBO Register)

Every Polish company must register its ultimate beneficial owners in the CRBR (Centralny Rejestr Beneficjentów Rzeczywistych) within 14 days of KRS registration. Any subsequent changes to ownership structure must be reported within 14 days. LEXCARTA handles all CRBR filings and updates as part of both formation packages.

KSeF (Mandatory E-Invoicing)

From April 2026, all VAT-registered companies in Poland must issue and receive invoices through KSeF (Krajowy System e-Faktur) — the government’s e-invoicing platform. This applies to all trading companies, regardless of size. Your accounting provider must be KSeF-ready before the mandatory date. LEXCARTA’s accounting and compliance services include full KSeF integration.

Customs Framework and Import Procedures

Understanding how goods enter the EU through Poland is essential for any import/export operation. Here is how the customs process works in practice.

How Imports Work

When goods arrive at a Polish port or border crossing from outside the EU, the importing company (your Polish sp. z o.o.) submits a customs declaration using its EORI number. Import duties and VAT are calculated based on the HS code (Harmonised System classification) of the goods, their declared value, and the applicable tariff rates.

Import VAT (23% standard rate) is charged at the border but is typically recoverable through your monthly VAT declaration — provided the goods are used for taxable business activities. This means the actual cost of import VAT is neutral for active trading companies, though it does require cash flow management until the VAT refund is processed.

Most importers work with a licensed customs agent (agencja celna) who handles the technical aspects of customs clearance, including tariff classification, document preparation, and communication with customs authorities. Your company remains the importer of record and is legally responsible for the accuracy of declarations.

Intra-EU Trade

Once goods are cleared through Polish customs and released into free circulation, they can move to any EU member state without additional customs procedures. This is the core advantage of the EU Single Market for trading companies.

For B2B transactions between EU countries, the reverse-charge mechanism applies — meaning VAT is accounted for by the buyer rather than the seller. Your company must report these transactions through Intrastat declarations (for statistical purposes) and EU Sales Lists (for VAT reconciliation). These reporting obligations are handled as part of ongoing accounting services.

CBAM — Carbon Border Adjustment Mechanism

If you import certain categories of goods into the EU — including iron, steel, aluminium, cement, electricity, hydrogen, and fertilisers — your company is subject to CBAM reporting obligations. CBAM is the EU’s mechanism to prevent carbon leakage by requiring importers to report (and eventually pay for) the embedded carbon emissions in imported goods.

The transitional reporting phase is already in effect. Full CBAM implementation, including the purchase of CBAM certificates, is scheduled for 2026. Trading companies importing affected goods should ensure their compliance framework accounts for CBAM reporting from the outset.

Logistics Infrastructure

Poland’s logistics capabilities are a key reason international traders choose it as their EU base. The infrastructure supports high-volume operations at competitive costs.

Ports

The Port of Gdańsk is the largest container terminal on the Baltic Sea and handles direct routes from major Asian shipping hubs. In recent years, it has become a serious alternative to Hamburg and Rotterdam for goods destined for Central and Eastern Europe — often with shorter transit times and lower handling costs. Gdynia and Szczecin provide additional capacity and serve as alternatives for specific trade lanes.

Road and Rail

Poland’s motorway network connects directly to Germany (A2, A4), the Czech Republic (A1), and the Baltic states (S61). The ongoing expansion of express roads means that most major cities in Poland — and neighbouring countries — are now within a day’s drive of the main logistics hubs. Rail freight is increasingly competitive for bulk goods, with intermodal terminals in key locations like Łódź, Poznań, and the Silesian region.

Amazon Fulfillment Network

Poland hosts 10–11 Amazon fulfillment centres, making it one of the densest Amazon logistics networks in Europe. For traders who sell through Amazon (FBA or FBM), a Polish company can serve as the importer of record while Amazon handles storage and distribution across the EU through the Pan-European FBA program. For more on this model, see our guide on Amazon FBA company setup in Poland.

Tax Framework for Trading Companies

The Polish tax system is straightforward for trading companies, with several features that make it particularly attractive for international operations.

Corporate Income Tax (CIT)

The standard CIT rate is 19%. However, companies with annual revenue below €2 million qualify for the reduced rate of 9%. Most newly formed trading companies fall under this threshold, making Poland’s effective corporate tax rate one of the lowest in the EU for small and medium enterprises.

For comparison: Germany’s effective corporate tax rate is approximately 30%, the Netherlands charges 19–25.8%, and France is at 25%. Poland’s 9% rate for small companies represents a significant cost advantage — especially for trading operations where reinvesting profits into inventory and expansion is a priority.

VAT

The standard VAT rate in Poland is 23%, with reduced rates of 8% and 5% for specific categories. For import/export companies, VAT on imported goods is recoverable through monthly VAT declarations. Intra-EU B2B transactions operate under the reverse-charge mechanism, meaning your company typically does not charge or pay VAT on cross-border sales to other EU businesses.

Dividend Withholding Tax

When profits are distributed to individual shareholders, Poland applies a 19% withholding tax on dividends. This rate may be reduced or eliminated through double tax treaties — Poland has agreements with over 80 countries. If your parent company is a qualifying EU entity, the EU Parent-Subsidiary Directive can reduce the withholding tax to 0%.

For a complete breakdown of running costs, see our article on the cost of running a company in Poland.

How to Start: Step by Step

Setting up an import/export company in Poland through LEXCARTA follows a structured process, designed to get your company operational as quickly as possible.

Step 1: Consultation and Eligibility

We assess your business model, trading activity, and compliance requirements. This determines the optimal company structure, VAT obligations, and any sector-specific registrations you may need (CBAM, Intrastat, OSS).

Step 2: Company Formation

Using a ready-made sp. z o.o., your company is operational within 2–5 business days. The package includes ownership transfer, notarial documentation, registered office address, VAT EU activation, EORI number, and CRBR registration. All documentation is prepared in English.

Two packages are available:

Structured EU Setup (€2,200): Ready-made company, VAT EU, EORI, registered address, CRBR, full documentation
Premium EU Setup (€3,000): Everything above plus 6 months of accounting, compliance onboarding, dedicated account manager, and same-day transfer

See the full package comparison for details.

Step 3: Banking

A bank account is not included in the formation package and is not required for VAT registration. However, it is required for VAT refund processing and for conducting business transactions. Traditional Polish banks typically require a personal visit and take 2 weeks to 3 months for account opening. Wise Business offers a 100% remote alternative with no monthly fees, though it is not a licensed bank and does not support credit facilities or direct VAT refund processing.

Step 4: Customs Agent and Operations

Once your company is registered and has its EORI number, you can engage a licensed customs agent to handle import declarations. Your company acts as the importer of record. We can recommend trusted customs agents based on your trade lanes and cargo types.

Step 5: Ongoing Compliance

Active trading companies have monthly reporting obligations: VAT declarations, JPK files, Intrastat reports (if applicable), and KSeF-compliant invoicing. Annual obligations include financial statements and KRS filings. LEXCARTA’s compliance and accounting program covers all statutory reporting from €350/month.

Poland vs Other EU Jurisdictions for Trade

	Poland	Germany	Netherlands	Estonia
CIT rate (small companies)	9%	~30%	19%	0% retained / 20% distributed
Formation timeline	2–5 days (ready-made)	4–8 weeks	1–3 weeks	1–2 weeks (e-Residency)
Accounting from	€350/month	€300–800/month	€250–600/month	€200–400/month
Amazon fulfillment centres	10–11	20+	5+	0
Deep-water ports	Gdańsk, Gdynia, Szczecin	Hamburg, Bremerhaven	Rotterdam	Tallinn (limited)
100% remote formation	Yes	Limited	Yes	Yes (e-Residency)
EU substance	Full (office, team, operations)	Full	Full	Weak (e-Residency ≠ substance)

Poland combines the cost efficiency of Central Europe with the infrastructure and regulatory framework of a mature EU economy. For trading companies, the combination of 9% CIT, active logistics networks, and fast company formation is difficult to replicate elsewhere. For a deeper comparison with Estonia, see our article on Poland vs Estonia for company formation.

Who This Is For

A Polish import/export company is the right structure if you are:

Importing goods from China, Turkey, India, or other non-EU countries into the European market
Distributing products across multiple EU countries from a central hub
Selling on Amazon, Allegro, or other EU marketplaces and need an EU entity as importer of record
Re-exporting goods from the EU to third countries
Looking for a cost-efficient alternative to Germany or the Netherlands for your EU trading operations
Needing EORI, VAT EU, and customs access — operational within days, not weeks

What LEXCARTA Provides

LEXCARTA is a licensed Polish law firm — not a registration agency. Every company formation is supervised by licensed attorneys and includes full legal onboarding. For import/export companies specifically, our service covers:

Ready-made sp. z o.o. with active VAT EU and EORI — operational from day one
Fixed pricing: €2,200 (Structured) or €3,000 (Premium) — no hourly billing
100% remote process via electronic signature or power of attorney
CRBR registration and all subsequent updates
Ongoing accounting and compliance from €350/month
KSeF e-invoicing integration
Referrals to trusted customs agents and freight forwarders

We have formed over 500 companies since 2013 for clients from 30+ countries. If you are ready to establish your EU trading presence, check your eligibility or schedule a consultation.

For sector-specific details on import/export operations through Poland, visit our Trade & Import-Export service page.

Frequently Asked Questions

Do I need to visit Poland to set up an import/export company?

No. The entire process can be completed remotely. You need either a qualified electronic signature (obtained via video verification, valid for 3 years, +€350) or a notarised power of attorney with apostille. Most of our trading company clients complete the process without ever visiting Poland.

How quickly can I start importing goods?

With a ready-made company, you have a fully operational entity with active EORI and VAT EU within 2–5 business days. You can engage a customs agent and begin import operations as soon as the ownership transfer is completed.

Is a bank account required before I can import?

A bank account is not required for EORI registration or customs declarations. However, you will need a bank account to pay customs duties and import VAT, receive payments from customers, and process VAT refunds. We recommend opening a bank account in parallel with company formation.

What is the difference between EORI and VAT EU?

EORI is your company’s identification number for customs operations (importing and exporting physical goods). VAT EU (VIES registration) is your company’s VAT number for intra-Community trade (buying and selling between EU countries). An import/export company needs both. Ready-made companies from LEXCARTA include both registrations, already active.

Can my Polish company serve as importer of record for Amazon FBA?

Yes. A Polish sp. z o.o. with an active EORI number can serve as the importer of record for goods shipped to Amazon fulfillment centres in Poland or anywhere in the EU. This is one of the most common use cases for our trading company formations. See our Amazon & E-Commerce service page for more details.