Information and services website for entrepreneurs.

Registration of a registered partnership with the National Court Register

If you want to set up a registered partnership, you must first enter it in the Register of Businesses in the National Court Register. Read below to find out more about this procedure.

How to proceed

This procedure can be completed:

  • electronically
Submit application electronically

Perform the service online

What you should know and who can use this service

A registered partnership is a commercial partnership that operates a business under its own business name. A registered partnership has no legal personality. However, it has legal capacity, which means it can assume rights and obligations on its own behalf.

Read about the key characteristics of a registered partnership.

A registered partnership is set up upon its registration with the National Court Register based on an application submitted together with required attachments.

How to submit an application

Effective from 1 July 2021, the applications may be submitted in electronic form only. Applications submitted in paper will not be processed by the registry court.

Please note! An online registration procedure means that any official documents from the entrepreneur to the court and those from the court to the entrepreneur are sent through the ICT system – you cannot opt out of electronic service of documents.

Where to submit an application to register a registered partnership

An application for registration must be submitted through:

  • the website Court Registers Portal (PRS) (only if the registered partnership agreement was made in a paper form)
  • the S24 ICT system (only if the registered partnership agreement was made with the use of the template made available in S24).

Registration of a registered partnership with the National Court Register through the Court Registers Portal

To register a registered partnership with the National Court Register through the Court Registers Portal, first you must create a user account. To do this, you must provide your e-mail address and a password. To create an account, you must authorise the procedure with a qualified signature, trusted signature or with your personal signature (e-identity card). Only one account can be created using the authorisation procedure with those signatures.

Through the Court Registers Portal you may not set up a partnership or a company online. Through the Court Registers Portal you may register a partnership or a company with the National Court Register whose agreement or articles of association were already made in the traditional form (a registered partnership requires to have its agreement made in paper form).

After logging in to your account, you may start filling in your application. Choose the correct legal form, that is a registered partnership (spółka jawna), and find the relevant application.

Registration of a registered partnership with the National Court Register through the S24 system

To register a registered partnership with the National Court Register through the S24 system, first you must create a user account. To do this, you must provide your e-mail address and a password. To create an account, you must authorise the procedure with a qualified signature, trusted signature or with your personal signature (e-identity card). Only one account can be created using the authorisation procedure with those signatures.

Who can prepare and sign the application 

The application through the Court Registers Portal and S24 may be prepared by any person having an account in the portal. This doesn’t have to be a partner or the partnership’s legal representative.

When the application to register a company is ready, it may be signed only by:

  • each partner of the partnership (the application doesn’t need to be signed by all partners), or
  • legal representative (lawyer or legal counsel) appointed independently by a partner, by several partners or by all partners together.

If the application is prepared by a person other than a partner or a legal representative, then such person must use the option of making the application available for signature to allow the authorised person to sign the application. The application may be made available for signature only to a person who has an account in the system (PRS or S24).

The application must include:

  • the business name, registered office and address of the registered partnership
  • the objects of the partnership
  • the surnames and forenames or business names of the partners and their addresses or their addresses for service or electronic service
  • the surnames and forenames of the persons who are authorised to represent the partnership and manner of representation.

Please note! The signed application must be filed with the court. The procedure is simple – just press the “Submit the application” button (this can only be done by the person who prepared the application).

Documents to be attached to the application

When submitting your application through PRS or S24, you need to attach the required documents in the form of electronic attachments. Attach the following documents to the application:

  • the partnership agreement 
  • the list of partners 
  • statements from the persons representing the entity entered in the register, including their consent to the appointment and their addresses for service
  • a power of attorney together with the proof of payment of the fee for the power of attorney if the application is submitted by the attorney.

In the PRS system, you do not need to attach documents made in the form of a notarial deed. For those documents, you need to only state the number (identifier) of the notarial deed in the Central Register of Electronic Copies of Notarial Deeds (CREWAN). For example, if the registered partnership agreement has been made in the form of a notarial deed, simply click the “Add” field next to the attachment named “Partnership Agreement” and then, in the field “Notarial deed number in CREWAN”, enter the number of the notarial deed that appears on the registration notice received from the notary.

In the S24 system, the partnership agreement and the list of partners are added automatically. You must add other documents on your own (manually).

Each attachment should be added as a separate file. Please remember about the following rules: 

  • if the document (attachment) is in electronic form, it should be signed with a qualified signature, trusted signature or with your personal signature (e-identity card) before its submission. In the PRS system, you can also sign a document by adding a file with a separate signature.
  • if the document (attachment) is in paper form, you need to attach the following to the application:
    • electronic copies of the documents certified by the notary – if the application is signed by a partner
    • a scan or photo of the document – if the application is signed by a partner, and the original documents or their copies certified by the notary will be sent to the court within 3 days from the date of submitting the application
    • a scan or photo of the document – if the application is signed by a professional attorney (lawyer or legal counsel)

If you fail to attach the required documents, the court will return your application without a request to supplement the missing elements. 

How to appoint a legal representative

A power of attorney for the registration of a partnership with the National Court Register must be signed by a person authorised to represent the partnership. In the case of a registered partnership, the power of attorney may be granted by:

  • each partner independently, or
  • some or all partners together.

In a situation where each partner themselves grants a power of attorney to the attorney to register the partnership with the National Court Register, the court will only consider the application filed first.

Cost of registering a partnership

In the PRS and S24 systems, the fee for the application is paid through the e-Payments system.  You can also make the payment from your bank account, with a credit card, a debit card or BLIK.

  • If the partnership agreement is made by the notary

PLN 500 – court fee for the entry in the register 
PLN 100 – fee for the publication of the entry in the Official Court and Economic Gazette (Monitor Sądowy i Gospodarczy)

PLN 17 – stamp duty for the power of attorney (only if the application is submitted by an attorney)

  • If the partnership agreement is made through the S24 system

PLN 250 – court fee for the entry in the register 
PLN 100 – fee for the publication of the entry in the Official Court and Economic Gazette

PLN 17 – stamp duty for the power of attorney (only if the application is submitted by an attorney)

If you file a power of attorney with a public office, you must pay the stamp duty. However, powers of attorney granted to your husband, wife, children, parents, grandparents, grandchildren or siblings are free of charge.

Where to pay the fee: stamp duty for the power of attorney must be paid to the account of the town/city council competent for the registered office of the court with which you file the power of attorney. The account number is available at the website of the town/city council. For instance, if you file the power of attorney with the District Court in Olsztyn, then you must pay the fee to the account of the Olsztyn city council.

Where you can complete this procedure

You can complete this procedure at:

  • District Court

The application to register a registered partnership with the National Court Register (KRS) must be submitted to the district court competent for the registered office of the partnership.

In S24, select the court to which you are addressing the application from a drop-down list.

You need to indicate “the court to which you submit your application” in the Court Registers Portal (PRS). In most cases, this field is completed automatically by the system, based on the partnership’s registered office address given before. You will need to complete this field on your own (manually) only if the partnership’s registered office address falls under the jurisdiction of more than one registry court. This will be also relevant for Warsaw.

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How long you will have to wait

The application for the registration of a registered partnership with the National Court Register through PRS is considered by the registry court within 7 days from the date of its receipt by the court. The application for the registration of a registered partnership with the National Court Register through S24 is considered by the registry court within 1 day from the date of its receipt. If the application may be considered only after a request to correct any formal defects, the application should be considered within 7 days from the removal of such defects by the applicant. If the procedure requires a hearing with the participants in the procedure, or a court hearing, the application will be considered no later than within a month. Please note! If the registry court requests that you correct any formal defects in the application, and you will fail to do so within the indicated time limit, the court will return the application without processing it. However, if you re-submit a corrected application within 7 days from the date of receipt of the application returned by the court, the date of submitting the application to register a partnership will be the date of its first submission.

How can you appeal

If the procedure ends in a decision refusing to make the entry in the National Court Register, you may appeal against it.

If the decision in your case was issued by a court clerk, you can lodge a complaint which will be considered by the judge of the district court. The decision of the judge on the complaint against the decision of the court clerk ends the first instance procedure, and the appeal procedure may be initiated.

If the decision in your case was issued by a judge, you can lodge an appeal with the regional court, through the court which issued the decision. You must lodge the appeal within 2 weeks from the receipt of the decision (together with the reasons).

Good to know

Supplementary data to be submitted

Please note that apart from the application to register a partnership with the National Court Register, you must also inform the authorities about:

  • supplementary data of which the tax office should be notified, such as bank account numbers, information on the special status of the partnership, the expected number of employees or the place of business activity, as well as the contact details. Such notification must be made through the NIP-8 form. You must submit the NIP-8 form within:
    • 21 days from the date of the entry of the partnership in the National Court Register
    • 7 days from the start date of the business activity – if you plan to pay social security contributions
  • a beneficial owner – information to be submitted to the Central Register of Beneficial Owners (CRBR). This notification must be made within 7 days from the date of the entry of the partnership in the National Court Register.

See also:

Tax on civil law transactions (PCC)

Once the partnership agreement is signed, you must: 

  • submit to the head of the tax office competent for the partnership’s registered office the PCC-3 return, signed by the partnership’s management board, 
  • calculate the tax yourself and pay it within 14 days of the conclusion of the partnership agreement. 

The taxable amount is the value of the share capital less the cost of registration with the National Court Register and publication in the Official Court and Economic Gazette (the handling fee is not deductible). The PCC tax rate on the partnership agreement is 0.5%.

Change of data

If, after the partnership is registered, there is a change in the data that needs to be disclosed, such as the change in the registered address or in the business name, an application to make a relevant change should be submitted no later than within 7 days from the date when the change occurred.

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The portal is supervised by the Ministry of Economic Development and Technology. Project partners: Łukasiewicz - Poznań Institute of Technology, Polish Chamber of Commerce. The project is co-financed from the Digital Poland Programme by the European Union from the European Regional Development Fund and is a continuation of the project \"Central Register and Information on Economic Activity\" financed from the Innovative Economy Programme and the project \"Simplification and digitization of procedures\" financed from the Human Capital Programme.

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