What is a sp. z o.o.?

Question

I keep seeing "sp. z o.o." mentioned as a common business structure in Poland. What is it exactly?

Auranik Consulting & Management · Accepted Answer

## Short answer
Sp. z o.o. (spółka z ograniczoną odpowiedzialnością) is Poland's limited liability company -- the most common structure for small and medium businesses. It has its own legal personality, and the owners' (shareholders') liability is generally limited to their capital contribution.

## What this depends on
Founders can be individuals or legal entities, Polish or foreign -- with one exception: a sp. z o.o. cannot be established solely by another single-member sp. z o.o.

## Documents / steps
- Minimum share capital: 5,000 PLN (minimum nominal share value: 50 PLN)
- Written articles of association (notarized, or via the S24 online system using a template agreement)
- Registration exclusively through electronic channels: the Portal Rejestrów Sądowych (PRS) for standard registration, or the S24 system for a simplified template-based process
- Foreign corporate founders need current registry extracts, with apostille/legalisation and sworn translation, plus proof of authority to represent the entity
- After KRS registration: tax office registration within 21 days, ZUS registration within 7 days if hiring employees

## Official source
Biznes.gov.pl, directly verified.

## Related Auranik service
[Business Setup in Poland](/poland/business) for structure and registration support.

What is a sp. z o.o.?

Community question