S24 is an online system operated by the Polish Ministry of Justice. It allows founders to execute a company agreement using an official template and submit an electronic application to the National Court Register (KRS). The portal supports limited liability companies, registered partnerships, limited partnerships and simple joint-stock companies.
When is S24 the right option?
S24 works best for a standard ownership and governance structure. Its template offers predefined clauses, but it does not provide complete freedom to regulate investor rights, share transfers, voting rules, exit arrangements or other bespoke corporate provisions.
Before choosing the procedure, founders should define ownership, financing and decision-making rules. inPL can assess the appropriate route as part of its company registration service.
What do you need before starting?
Each person signing the agreement or application documents needs an S24 account and an accepted electronic signature. Prepare the company name, registered office and address, founders’ and directors’ details, PKD activity codes, capital, allocation of shares or stock and representation rules.
For a Polish limited liability company, the minimum share capital is PLN 5,000 and the nominal value of one share may not be lower than PLN 50.
Company registration through S24 step by step
1. Create user accounts
All relevant signatories create accounts that allow their identity to be verified and documents to be signed.
2. Create the company profile
Enter the proposed name, registered office, address and legal form. Check the KRS database and possible conflicts with existing business names before proceeding.
3. Prepare the company agreement
Generate the agreement from the available template. Verify the capital, allocation of shares or stock, governing bodies, representation rules and business activities before signing.
4. Sign the documents
The agreement and supporting documents must be signed by the appropriate persons. For foreign founders, verify in advance that every required signatory can use a signature accepted by S24. See our Poland market entry support.
5. Prepare the KRS application
After the agreement is signed, prepare the application for entry in the KRS business register and attach the required documents. The application is signed by authorised representatives or an eligible professional representative.
6. Pay and submit
The S24 registration fee consists of a PLN 250 court fee and PLN 100 for publication in the Court and Commercial Gazette. A stamp duty on a power of attorney may also apply. Monitor the system after submission because court correspondence is electronic.
How long does registration take?
Polish law provides for an application based on the official template to be examined within one day of receipt by the registry court. This is not a guarantee that the company will be registered within 24 hours. Errors, missing documents or a request for corrections extend the procedure.
Obligations after the KRS entry
After registration, verify PCC tax obligations, provide supplementary tax data, report beneficial owners to the CRBR, open a bank account, arrange accounting and complete VAT or social-security registrations where relevant. The PCC rate applicable to a company agreement is 0.5%.
Bookkeeping, tax settlements and financial reporting can be handled through our accounting services in Poland.
Can the agreement be amended later?
A company formed through S24 may submit selected changes through the same system. Once its agreement is amended outside the template, particularly by notarial deed, later filings may need to be made through the Court Registers Portal. Ongoing corporate matters can be covered by the inPL Legal Shield.