Today, you can register a company exclusively online—either through S24 or the Court Registers Portal. We’ll guide you on which option to choose, what type of signature to use for the agreement and application, and when Trusted Profile is no longer enough.
S24 or PRS — which method should be used to register a company?
From July 1, 2021. applications for the registration of a company in the business registry KRS (National Court Register) consists of exclusively electronically. The paper form has been completely eliminated—you have two options to choose from:
- S24 (ekrs.ms.gov.pl/s24) — registration for contract template, without a notary: You create the contract using a template and sign it electronically.
- PRS (Court Records Portal), prs.ms.gov.pl) — a path for companies with „tailor-made” agreements, including those entered into in the form of notarial deed, and for legal forms not available in S24.
| Criterion | S24 | PRS (traditional method) |
|---|---|---|
| Articles of Incorporation | system pattern, unmodified | any content; for limited liability companies (sp. z o.o.), joint-stock companies (S.A.), and open joint-stock companies (SKA) — a notarial deed |
| Available Companies | LLC, general partnership, limited partnership, simple joint-stock company | all entities subject to registration under KRS (including S.A., SKA, and partnerships) |
| Cartridges | cash only | cash and in-kind contributions |
| Notary Public | unnecessary | usually required (document + CREWAN number) |
| Court fee | 250 zł | 500 zł |
| Diagnosis deadline (guideline) | Day 1 | 7 days |
| Signatures | QES / Trusted Profile / e-ID | QES / Trusted Profile / e-ID |
Both paths lead to the same result: an entry in KRS and automatic assignment NIP i REGON and — effective January 1, 2025 — the creation of an address for e-Delivery, which you are already requesting on the registration form.
What types of companies can you establish in S24, and what are the limitations of the model agreement?
In S24, you can register four types of companies: general partnership, limited partnership, limited liability company and a simple joint-stock company (PSA). For a limited liability company, the minimum authorized capital is 5,000 zł, for PSA — symbolic 1 zł share capital.
However, there is a definite price to pay for speed and lower fees—the model contract has a rigid framework:
- cash-only contributions — you will not contribute an in-kind contribution (real estate, a business, or equipment);
- a fiscal year that coincides with the calendar year and a limited list of provision options (e.g., regarding representation or the disposal of shares)—you choose from the available options; you don't add anything;
- You can make any future changes to the contract in S24 only resolution based on a template; the first amendment filed with a notary „removes” the company from S24 status—you’ll submit subsequent applications through PRS.
💡 Capital contributions, preferred shares, unusual inheritance rules? A template isn’t enough—choose a notary and register with PRS right away.
What kind of signature should be used to sign the articles of incorporation and the application in S24?
With S24, everything happens on a single platform: you create an account, fill out the contract template, and the system guides you through the signing and payment processes. The key principle: The articles of association are signed by all partners (in person or through an authorized representative), and the application for registration—by authorized persons, such as the entire board of directors of a limited liability company. Each signatory must have your own account on S24.
There are three equivalent tools to choose from:
- Trusted Profile — Free; can be set up through online banking; requires the code PESEL. More: Differences between trusted profile and qualified electronic signature.
- Personal signature from the e-ID card — the electronic layer of the Polish ID card; requires an NFC reader or an app. Check where it works and where it doesn't: Personal Signature from the e-ID — When Does It Work, and When Doesn't It?.
- Qualified Electronic Signature (QES) — e.g., mobile SimplySign or Certum Mini on the card with the reader. According to Article 25(2) of the Regulation eIDAS It has the same legal effect as a handwritten signature—and, unlike the Trusted Profile, it can also be used outside government offices: for B2B contracts, proposals, or HR documents.
If all partners and members of the management board have PESEL and a Trusted Profile — Formally, that's enough, to set up a company in S24. A qualified digital signature is not required. So when does it become necessary?
When Is a Trusted Profile Not Enough?
A partner or member of the board of directors without the number PESEL
The Trusted Profile and the personal signature have one thing in common: number PESEL (e-ID additionally — Polish citizenship). A foreigner who does not have PESEL cannot create a Trusted Profile, so they will not be able to sign either the articles of incorporation or an application in S24 or PRS using this method. For them, the only independent option is qualified electronic signature — A QES certificate with the number PESEL is not required (a passport number, for example, is sufficient).
📌 A foreigner who has PESEL (e.g., after registering as a resident in Poland) may use the Trusted Profile on an equal footing with Polish citizens.
A qualified digital signature from another EU country is formally recognized throughout the Union (Article 25(3) of eIDAS, verification based on EU trust lists). In practice, however, Polish registration systems work most efficiently with a digital signature from a Polish qualified provider—which is why we recommend to foreign partners that they SimplySign QES with IDnow video verification: You can verify your identity via video call in Polish or English, without having to visit a service center. Step-by-step guide: How can a foreign national obtain a qualified electronic signature online in Poland? and When does a foreign national need a qualified digital signature in Poland?.
An agreement requiring a notarial deed
The second boundary is rigid: QES does not replace a notarized document. If the articles of incorporation must be notarized (a limited liability company with a single-member articles of incorporation, a joint-stock company, or a limited joint-stock partnership), no electronic signature by the shareholders can replace it—a visit to a notary is required, and registration is processed through the PRS.
Obligations After Registration
Even if you incorporate a company using a Trusted Profile, that's just the beginning of the signing process—the CRBR accepts the application QES only or a trusted signature, and when it comes to financial statements, the management team is facing an uphill battle without PESEL. Details below.
How does registration through PRS work—the notarial deed and the CREWAN number?
„Traditional” registration is also fully electronic—the difference lies in where the contract comes from. The process goes like this:
- A notary public draws up a deed (the agreement or the company's articles of incorporation) and, after signing it, posts an electronic copy of it in CREWAN (Central Repository of Electronic Notarial Deed Extracts), and you receive a notification from document number.
- You're creating an account with PRS and you fill out the application to register the company, including the CREWAN document number — You haven't attached a scan of the contract, the court will obtain the extract from the repository on its own.
- The application must be signed by authorized persons — when registering a limited liability company. all members of the board of directors (Article 164, § 1 of the Commercial Companies Code) or a legal representative (attorney or legal advisor). Options: QES, trusted signature, or handwritten signature.
- You pay for the application via the e-Payments system (bank transfer, credit/debit card, BLIK) and send it to the registry court.
⚠️ Note the separation of roles: contract The partners sign the document in their own handwriting before a notary, but Application for KRS The board of directors signs it electronically. If a foreign national without a PESEL certificate serves on the board, their qualified signature—or that of a professional proxy—will be required at this stage.
How much does it cost to start a company—S24 or traditional registration?
Good news for those starting a business: from November 29, 2025. the fee was eliminated 100 zł for publishing the post in Court and Economic Monitor (MSiG). All that's left are the court fees:
| Item | S24 | Traditional Registration (PRS) |
|---|---|---|
| Court fee for registration under KRS | 250 zł | 500 zł |
| Announcement in MSiG | 0 zł (to be abolished on November 29, 2025) | 0 zł (to be abolished on November 29, 2025) |
| Notary fee | no | Depends on the capital—minimum 5,000 PLN, maximum. 160 zł + VAT plus statements |
| PCC (Tax on Civil Law Transactions) | 0,5% of the principal amount (minus the court fee) — you file the declaration yourself PCC-3 in 14 days from the date the contract was signed | 0,5% — collected by the notary as the withholding agent at the time of the deed |
📌 You can always verify the court fee amounts during the payment process in S24/PRS (the e-Payment system)—you don’t pay „blindly” into the court’s account.
The difference in court fees isn’t the whole story: with PRS, you also have to pay a notary’s fee. In return, you get a contract tailored to the partners—when it comes to investors, in-kind contributions, or unusual profit-sharing arrangements, it can be worth every zloty.
What obligations does a company face after being entered into the KRS registry?
Registering for KRS is just the start, not the finish line. You’ll automatically receive NIP and REGON, but there are a few steps you’ll need to take on your own—and here the question about the signature comes up again:
- CRBR (Central Register of Beneficial Owners) — timely submission of beneficiary lists 14 days from the entry in KRS (Saturdays and public holidays are not included in the deadline.) The application submitted at crbr.podatki.gov.pl must be signed by QES only or a trusted signature — A handwritten signature from an e-ID card is not accepted. Failure to report this may result in a fine of up to 1 million PLN. A board member without PESEL will sign the notification only with a qualified digital signature.
- PCC-3 — For a company with S24, you file the return and pay the 0.5% tax yourself, in 14 days from the date the contract is signed companies.
- NIP-8 (supplementary information for the tax office) — in 21 days from the date of registration, and if the company hires employees and pays contributions immediately—in 7 days.
- e-Delivery — Companies registered in KRS on or after January 1, 2025, are required to have an address for electronic service of process from the date of entry; you provide the information needed to create the email address (including the mailbox administrator) in the registration form, and after registration, the administrator must activate the mailbox. Schedule and details: When is e-Delivery mandatory? A guide for companies, foundations and associations.
- Statement of Capital Coverage — if, in the case of a limited liability company (sp. z o.o.) with an S24 form, it was not attached to the application, the management board must submit it in 7 days from the post.
- Every year: electronic financial report — A free submission to the repository requires the signature of a person authorized to represent the organization, whose PESEL is disclosed in KRS; a board of directors composed exclusively of individuals without PESEL must use a professional representative or submit a paid KRS-Z30 application through PRS (40 zł). Guide: Financial Statements — How to Sign and File Them Using KRS.
The practical implication? A Trusted Profile will allow a company to be established, but A qualified digital signature completes the entire life cycle of a company — from CRBR, through contracts with business partners, to reports. We explain how to obtain it in this article How to make a qualified electronic signature, and the text will help you choose between the mobile and desktop versions The SimplySign mobile signature or the Certum Mini signature with a reader?.
Summary
Company registration is now entirely digital—from the articles of incorporation (a template on S24 or a notarial deed with a CREWAN number in the PRS) to signatures and fees. The choice of signature tool depends on the company’s membership and its future plans.
- ✅ A Trusted Profile or an e-ID is sufficient, when all partners and members of the management board have PESEL, and the company meets the S24 criteria (cash contributions, standard agreement).
- ✅ A qualified digital signature is required, when a foreign national is employed by the company without a PESEL — and it will come in handy right after registration anyway: CRBR only accepts QES or a trusted signature, and it’s safest to sign reports and B2B contracts with QES.
- ✅ Costs in 2026: 250 zł (S24) or 500 zł (PRS) in court fees — excluding the 100 zł MSiG fee (abolished on November 29, 2025) — plus a civil transaction tax (PCC) of 0.5% and any applicable notary fee.
Do you need help?
You're starting a company and want to have the signatures ready before a visit to S24 or PRS? As authorized partner Certum We will issue a qualified electronic signature for each partner and board member—including foreign nationals without a PESEL number (video verification) IDnow in Polish or English).
📞 +48 22 417 05 55 | ✉️ [email protected] — We provide consulting services at our offices in Warsaw, Krakow, Wrocław, and Radom and online or at a location of your choice.
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Frequently Asked Questions (FAQ)
Is a qualified digital signature required to incorporate a company using S24?
Not always. The articles of incorporation and the application in S24 can be signed using a qualified electronic signature (QES), a Trusted Profile, or a personal signature from an e-ID. A qualified electronic signature is required if a partner or board member does not have a PESEL number—in such cases, the Trusted Profile and e-ID are not available.
What types of companies can be incorporated through the S24 system?
In S24, you can register a general partnership, a limited partnership, a limited liability company, and a simple joint-stock company—all based on a standard agreement template and with cash contributions only. Joint-stock companies, limited joint-stock partnerships, professional partnerships, and any company established by a notarial deed must be registered through the Court Registers Portal (PRS).
How much does it cost to register a company through S24, and how much through PRS?
The court fee is 250 zł via S24 and 500 zł when filing through PRS. As of November 29, 2025, the 100 zł fee for publication in the Court and Economic Gazette will no longer be charged. In addition, there is a civil law transaction tax (PCC) of 0.5% on the capital, and if the transaction is notarized, a notary fee applies (for a capital of 5,000 PLN, a maximum of 160 PLN + VAT).
Can a foreign national without a PESEL number incorporate a company in S24?
Yes, but only with a qualified electronic signature—the Trusted Profile and personal signature require the number PESEL. A QES certificate can be issued based on a passport, and identity can be verified remotely via IDnow video verification (in Polish or English), without having to travel to Poland.
What signature should be used to register the company with the CRBR after registration?
The submission of beneficial owners to the CRBR must be signed exclusively with a qualified signature or a trusted signature—a personal signature from an e-ID card is not valid. The deadline is 14 days from the date of entry in KRS (excluding Saturdays and public holidays), and failure to file the report may result in a fine of up to 1 million PLN.
What is a CREWAN number, and what is its purpose when registering a company?
CREWAN is the Central Repository of Electronic Extracts from Notarial Deeds. After drafting the articles of incorporation, the notary public uploads an electronic copy of the document to the repository and submits a notification containing the document number. This number is entered in the PRS application—there is no need to attach a scan of the document, as the court retrieves the copy directly from the repository.







