Opening a restaurant in Poland rests on four formal pillars: company registration, approval of the premises by the sanitary inspectorate (sanepid), a cash register from the first sale and — if alcohol is to be on the menu — permits from the commune office. On top of these come the choice of tax form and hiring staff. Below we structure these steps in the order in which they are best planned, with the amounts in force in 2026.
Stage 1: legal form and registration
A small place run by the owner often starts as a sole proprietorship (JDG; registration in CEIDG – Central Register and Information on Economic Activity, is free). With a larger investment, business partners or risk of disputes with the landlord and suppliers, people more often choose a sp. z o.o. (limited liability company), which separates private from company assets. On registration, PKD codes are given — for a restaurant the basic one is the activity of restaurants and other fixed catering places, and for alcohol sales, catering or delivery it is worth adding related codes. We write about choosing codes in the article PKD codes 2026.
The form of taxation matters a lot in catering. On ryczałt (lump-sum tax on recorded revenue), revenue from catering is taxed at 3%, except sales of drinks containing more than 1.5% alcohol, to which 8.5% applies. With low margins and high costs (rent, raw materials, pay) the general rules or flat tax (podatek liniowy) can be more attractive, as they allow costs to be deducted. The choice is worth calculating on the basis of a business plan before registration.
Stage 2: premises and sanepid
The premises should be designated for use that allows catering, with proper ventilation, sanitary facilities and a layout that keeps clean and dirty paths separate. Before signing a lease for several years, check with a designer or food technologist that a conversion is possible and how much it will cost.
The key procedure is approval of the establishment and entry in the register kept by the state district sanitary inspector. The establishment may only start operations after approval. The application is filed in writing at least 14 days before the planned opening. In practice the sanepid inspects the premises, so it is worth filing the application earlier, once refurbishment is complete.
Before opening, also prepare:
- a food-safety system based on HACCP principles and good-hygiene-practice documentation,
- medical certificates for sanitary and epidemiological purposes for staff in contact with food,
- waste-collection contracts, including for used frying oils,
- fire-safety requirements and marking of escape routes.
Stage 3: alcohol permits
Selling alcohol for consumption on the premises requires a permit from the mayor or city president competent for the location. Permits are issued separately for three groups of drinks:
| Group | Scope | Fee for first year of sales (annual) |
|---|---|---|
| A | up to 4.5% alcohol and beer | PLN 525 |
| B | above 4.5% up to 18% (no beer), including wine | PLN 525 |
| C | above 18% alcohol | PLN 2,100 |
In the following years the fee can be higher: once annual sales in a given group exceed the statutory threshold (PLN 37,500 for groups A and B, PLN 77,000 for group C), you pay a percentage of the sales value from the previous year. The entrepreneur files a statement of the sales value by 31 January. A permit for sale for on-site consumption is issued for at least 4 years.
Before the permit is issued, the commune commission for solving alcohol problems gives an opinion on whether the location complies with the resolutions of the commune council, which may limit the number of sales points and set out the rules for their siting. In the centres of large cities the limit is sometimes used up, so the availability of permits is worth checking with the office before signing a lease.
Stage 4: cash register, VAT and settlements
Services of fixed catering establishments do not benefit from the cash-register exemption — every sale to private individuals is recorded on a cash register from day one. More on this in the article Cash register in 2026. Restaurants usually also register as VAT taxpayers, as turnover quickly passes the exemption threshold (PLN 240,000 in 2026), and deducting VAT on refurbishment and equipment improves cash flow. Catering services are as a rule subject to a reduced rate, but some items, e.g. alcoholic drinks, are subject to the standard rate.
A 90-day plan before opening
- 90 days: business plan, choice of legal form and taxation, initial checks on the premises and alcohol-permit limits.
- 75 days: lease agreement, company registration, NIP and REGON numbers, company account.
- 60 days: technology design, refurbishment, ordering equipment and a cash register.
- 30 days: application to sanepid, HACCP documentation, staff recruitment and medical checks, registrations with ZUS (Social Insurance Institution).
- 21 days: alcohol-permit application (after approval of the premises or in parallel, depending on commune requirements).
- 7 days: cash-register fiscalisation, trial opening, final training.
The most common mistakes
- Signing a multi-year lease without checking whether the premises will pass sanitary inspection and whether the commune will issue an alcohol permit.
- Choosing ryczałt without comparing with taxation that takes costs into account.
- Starting sales before the establishment is approved.
- Underestimating staff costs, which are one of the largest items in catering.
How Good Balance can help
We prepare the formal launch of a catering venue: the choice of legal form and taxation, company registration or sole proprietorship registration, VAT registration and ongoing accounting and HR after opening. This allows you to focus on the kitchen and the guests rather than on office deadlines.