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S24 or notary? Which path to register a sp. z o.o. is faster

by BCR GROUP
  • #registration
  • #sp z o.o.
  • #S24

Quick comparison

S24Notarial
Registration time24–48 h5–14 days
Registration costPLN 350~PLN 1,500–2,500
Profil zaufany / qualified e-signaturerequirednot required
In-kind capital contributionnoyes
Custom articles of associationnoyes
Bank accountusually 5–10 days after registrationsame

When S24 is enough

  • Standard sp. z o.o. with standard articles.
  • Capital contributed in cash only.
  • All shareholders have a Profil zaufany or qualified signature.
  • No non-standard clauses (preemption, in-kind contribution, options).

In practice: ~70% of typical sp. z o.o. setups go through S24 without issue.

When you need a notary

  • You're contributing in-kind capital (a vehicle, real estate, copyright, know-how).
  • Articles with custom clauses (e.g. board appointment rules, vesting, share options).
  • Foreign shareholders without Profil zaufany.
  • Notarial deeds required by other jurisdictions (when the company will operate abroad; foreign banks sometimes demand them).

After registration: the same set of tasks

Regardless of mode:

  • NIP and REGON are issued automatically alongside the KRS entry.
  • VAT-EU has to be registered separately (if you plan intra-EU transactions).
  • Bank account is opened post-registration, because banks check the KRS.
  • PCC (1% on capital): payable in both modes.
  • Registered address: virtual office is possible in both modes (~PLN 150/month).

The most common S24 mistake

Skipping the beneficial owner registration (CRBR) within 7 days of registration. Penalty: up to PLN 1M. The S24 system doesn't remind you automatically.

We register companies in both modes, choosing the route based on your specifics. Including for foreign founders. Full starter pack with bank account and virtual office.

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Cal.com · EN