How to set up a business as a driver or car owner

Updated: 12 November 2026

When a business makes sense

• You drive full-time and want to deduct costs — fuel, servicing, leasing.
• You own several cars and rent them to drivers.
• You want to work B2B instead of umowa zlecenie — see umowa zlecenie or B2B.

Step by step

1. Register in CEIDG — online via biznes.gov.pl or at the municipal office. Registration is free. To do it online you need a PESEL and a Profil Zaufany.
2. NIP and REGON — assigned automatically after registration.
3. Activity code (PKD) — for taxi passenger transport or car rental. We’ll help you choose the right codes.
4. Tax form — chosen at registration. Best agreed with an accountant.
5. ZUS — at the start you can use ulga na start (6 months without social contributions; you still pay health insurance), then preferential ZUS for 24 months.
6. VAT — taxi passenger transport is taxed at 8%. Whether to register for VAT depends on your situation — we’ll work it out together.
7. Business bank account — a separate account makes bookkeeping easier.
8. Invoices in KSeF — from 1 January 2027 all businesses issue invoices in the National e-Invoicing System. See 2027 changes.

For foreigners

Whether you can run a business depends on your residence document. CUKR card holders can run a business on the same terms as Polish citizens. In other cases, we’ll check with you whether you can register.

For car owners

If you rent cars out for taxi work, a business lets you invoice the rent and deduct car costs. A private individual can also pay flat-rate tax on rental income without a business — see how much a car owner earns.

FAQ