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A representative office of a foreign entrepreneur is a legally dependent subordinate organizational unit within the entire scope of its activity, conducting business exclusively in the field of advertising and promotion in the name and on behalf of a foreign entrepreneur. Advertising and promotional activity is an element of the foreign entrepreneur’s business activity. No other activity is allowed.

Who may set up a representative office of a foreign entrepreneur?

Foreign entrepreneurs may set up representative offices based in Poland provided that the activity of a foreign entity on Polish territory is conducted directly in the name and on behalf of this entity.

The procedure of establishing a representative office

Setting up a representative office requires an entry in the register of representative offices of foreign entrepreneurs maintained by the Minister of Economy.

An application for entry into the register of representative offices along with the required documents and confirmation of payment of the stamp duty may be sent by post to the address:

Ministerstwo Gospodarki

Departament Handlu i Usług

Plac Trzech Krzyży 3/5, 00-507 Warsaw

or submitted at the Ministry on the ground floor in the main hall in the General Administrative Office.

The stamp duty on the entry is PLN 1000.

Required documents to be submitted along with the application:

  • an official copy of a document confirming registration of the foreign entrepreneur on the basis of which the entrepreneur conducts business activity,
  • an officially certified copy of a document specifying the address of the foreign entrepreneur’s seat, principles of representation of the foreign entrepreneur and indicating persons authorized to perform representation if the document specified above does not contain the necessary information in this respect,
  • a certified copy of a document authorizing the foreign entrepreneur to use the premises for the needs of the main seat of the representative office.


Taxpayers who in Poland do not have a seat or a management board are subject to tax only on the revenues which they generate on the territory of Poland. Therefore, a representative office of a foreign entrepreneur does not pay taxes on revenues whose source is abroad.

The entrepreneur’s liability

The founder shall bear full liability (the foreign entrepreneur or the foreign person appointed to promote the economy).

Entrepreneurs who can set up a representative office of a foreign entrepreneur

A representative office may be established by foreigners who hold in Poland:

1)         a permanent residence permit;

2)         a residence permit for a long-term EU resident;

3)         a temporary residence permit granted to a family member of a foreigner for the purpose of uniting with the family (who is considered to be a member of a foreigner’s family?);

4)         a temporary residence permit granted on the basis of a long-term EU resident permit by a Member State of the EU other than Poland, if this person justifies his residence in Poland;

5)         a temporary residence permit granted to a foreigner’s family member (who is considered to be a foreigner’s family member?), and who holds a long-term EU resident permit, granted by another state than Poland and who justifies his residence in Poland, provided that such a member resided with the foreigner on the territory of another EU Member State and would like to accompany him or reunite with him in Poland;

6)         a temporary residence permit granted for the purpose of taking up or continuing intramural university studies or intramural doctoral studies in Poland;

7)         a temporary residence permit and is married to a Polish citizen residing on the territory of Poland;

Note: Spouses of Polish citizens have the right to conduct business activity on the basis of concluding a marriage as long as the basis of their residence is a residence permit.

8)         refugee status

9)         supplementary protection;

10)       a permit for tolerated stay;

11)       enjoy temporary protection in Poland;

12)       a valid Pole’s Card.