Legal forms in Poland: sp. z o.o., S.A., sp.k. and more

Every legal form in Poland, each with its abbreviation, the kind of entity it is, liability and typical use where they are well established, and the values the Prometiam company object returns.

This guide lists the 47 legal forms the Prometiam dictionary knows for Poland: what each is called, how it is abbreviated, what kind of entity it is and how it appears in the company object. Use it to read the legal_form of a company registered in Poland, or to decode a form you meet in a contract or on an invoice. It is a general reference, not legal advice.

The main legal forms in Poland

FormAbbreviationKindWhat to know
Spółka z ograniczoną odpowiedzialnościąsp. z o.o., spółka z o.o.Private limited companyShareholders are liable up to their contributions. The minimum share capital is PLN 5,000. A management board (zarząd) runs it; a supervisory board is optional in most cases. The most common form for small and medium businesses; it cannot be listed.
Spółka akcyjnaS.A., SAPublic limited company (joint-stock company)Shareholders are liable up to their contributions. The minimum share capital is PLN 100,000. It has a management board, as a rule a supervisory board (rada nadzorcza) and a general meeting, and its shares can be listed. Used by larger and listed companies.
Prosta spółka akcyjnaP.S.A., PSAPrivate limited companyThe simple joint-stock company, introduced in 2021 with a minimum share capital of PLN 1 and aimed at start-ups.
Spółka jawnasp.j., sp. j.General partnershipA general partnership: the partners are personally and jointly liable without limit.
Spółka komandytowasp.k., sp. k.Limited partnershipA limited partnership: at least one general partner is liable without limit, the limited partners only up to a stated sum.
Spółka cywilnas.c.Civil partnershipA civil-law partnership: not a legal person, so the partners are personally liable for its debts.
Jednoosobowa działalność gospodarcza-Sole proprietorshipA sole proprietorship registered in CEIDG: no separate legal person, and the owner is personally liable.

How a legal form appears in the API

Every company object carries four legal-form fields: legal_form (the standard abbreviation, null when the form is not mapped), legal_form_family (the cross-country family, so a private limited company compares across countries), local_legal_form (the register’s own value or code as stored) and local_legal_form_name (the register’s name for it, where it publishes one). Each form below shows the values the API returns for it.

curl -H "Authorization: Bearer rk_live_..." \
  "https://api.prometiam.com/functions/v1/risk-api/companies/search?country=PL&name=<company name>"

# each result carries, for example:
#   "legal_form": "sp. z o.o."
#   "legal_form_family": "private_limited_company"

Private limited companies in Poland

Private limited company: a company with its own legal personality whose owners are, as a rule, not personally liable for its debts and whose shares are not offered to the public.

Spółka z ograniczoną odpowiedzialnością (sp. z o.o.)

Shareholders are liable up to their contributions. The minimum share capital is PLN 5,000. A management board (zarząd) runs it; a supervisory board is optional in most cases. The most common form for small and medium businesses; it cannot be listed.

  • English: Limited liability company
  • Abbreviations: sp. z o.o., spółka z o.o., sp.z o.o., SP Z OO
  • In the API: legal_form sp. z o.o., legal_form_family private_limited_company, local_legal_form SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ

Prosta spółka akcyjna (P.S.A.)

The simple joint-stock company, introduced in 2021 with a minimum share capital of PLN 1 and aimed at start-ups.

  • English: Simple joint-stock company
  • Abbreviations: P.S.A., PSA
  • In the API: legal_form P.S.A., legal_form_family private_limited_company, local_legal_form PROSTA SPÓŁKA AKCYJNA

Public limited companies in Poland

Public limited company (joint-stock company): a company with its own legal personality and share capital whose owners are, as a rule, not personally liable; the family of forms that can usually raise money from the public.

Spółka akcyjna (S.A.)

Shareholders are liable up to their contributions. The minimum share capital is PLN 100,000. It has a management board, as a rule a supervisory board (rada nadzorcza) and a general meeting, and its shares can be listed. Used by larger and listed companies.

  • English: Joint-stock company
  • Abbreviations: S.A., SA
  • In the API: legal_form S.A., legal_form_family public_limited_company, local_legal_form SPÓŁKA AKCYJNA

Spółka europejska (SE)

  • Variant: European-law form
  • English: European company
  • Abbreviations: SE
  • In the API: legal_form SE, legal_form_family public_limited_company, local_legal_form SPÓŁKA EUROPEJSKA

General partnerships in Poland

General partnership: the owners run the business together and, as a rule, answer personally for its debts.

Spółka jawna (sp.j.)

A general partnership: the partners are personally and jointly liable without limit.

  • English: General partnership
  • Abbreviations: sp.j., sp. j.
  • In the API: legal_form sp.j., legal_form_family general_partnership, local_legal_form SPÓŁKA JAWNA

Spółka partnerska (sp.p.)

  • Variant: for regulated professions
  • English: Professional partnership
  • Abbreviations: sp.p., sp. p.
  • In the API: legal_form sp.p., legal_form_family general_partnership, local_legal_form SPÓŁKA PARTNERSKA

Limited partnerships in Poland

Limited partnership: at least one partner answers without limit for the debts, the others only up to what they contributed.

Spółka komandytowa (sp.k.)

A limited partnership: at least one general partner is liable without limit, the limited partners only up to a stated sum.

  • English: Limited partnership
  • Abbreviations: sp.k., sp. k.
  • In the API: legal_form sp.k., legal_form_family limited_partnership, local_legal_form SPÓŁKA KOMANDYTOWA

Partnerships limited by shares in Poland

Partnership limited by shares: a hybrid in which the managing partners are liable without limit and the other owners hold shares.

Spółka komandytowo-akcyjna (S.K.A.)

  • English: Partnership limited by shares
  • Abbreviations: S.K.A., SKA, sp.k.a.
  • In the API: legal_form S.K.A., legal_form_family partnership_limited_by_shares, local_legal_form SPÓŁKA KOMANDYTOWO-AKCYJNA

Sole proprietorships in Poland

Sole proprietorship: one person trading in their own name with no separate company; the owner is, as a rule, personally liable.

Jednoosobowa działalność gospodarcza

A natural person, not a company. A sole proprietorship registered in CEIDG: no separate legal person, and the owner is personally liable.

  • English: Sole proprietorship (CEIDG)
  • In the API: legal_form Sole proprietorship (CEIDG), legal_form_family sole_proprietorship, local_legal_form JDG

Cooperatives in Poland

Cooperative: an organisation owned and run by its members.

Spółdzielnia

  • English: Cooperative
  • In the API: legal_form spółdzielnia, legal_form_family cooperative, local_legal_form SPÓŁDZIELNIA

Spółdzielnia europejska (SCE)

  • Variant: European-law form
  • English: European cooperative society
  • Abbreviations: SCE
  • In the API: legal_form SCE, legal_form_family cooperative, local_legal_form SPÓŁDZIELNIA EUROPEJSKA

Spółdzielcza kasa oszczędnościowo-kredytowa

  • English: Cooperative savings and credit union
  • In the API: legal_form Cooperative savings and credit union, legal_form_family cooperative, local_legal_form the register’s own text

Civil partnerships in Poland

Civil partnership: a company under civil rather than commercial law, often used for property holding, farming or professional practices.

Spółka cywilna (s.c.)

A civil-law partnership: not a legal person, so the partners are personally liable for its debts.

  • English: Civil-law partnership
  • Abbreviations: s.c.
  • In the API: legal_form s.c., legal_form_family civil_partnership, local_legal_form the register’s own text

Economic interest groupings in Poland

Economic interest grouping: members cooperate in a shared activity while staying independent businesses.

Europejskie zgrupowanie interesów gospodarczych (EZIG)

  • Variant: European-law form
  • English: European economic interest grouping
  • Abbreviations: EZIG
  • In the API: legal_form EZIG, legal_form_family economic_interest_grouping, local_legal_form the register’s own text

Associations in Poland

Association: a membership body, usually non-profit.

Stowarzyszenie

  • English: Association
  • In the API: legal_form Association, legal_form_family association, local_legal_form STOWARZYSZENIE

Stowarzyszenie kultury fizycznej

  • English: Physical-culture association
  • In the API: legal_form Physical-culture association, legal_form_family association, local_legal_form STOWARZYSZENIE KULTURY FIZYCZNEJ

Izba gospodarcza

  • English: Chamber of commerce
  • In the API: legal_form Chamber of commerce, legal_form_family association, local_legal_form IZBA GOSPODARCZA

Izba rzemieślnicza

  • English: Chamber of crafts
  • In the API: legal_form Chamber of crafts, legal_form_family association, local_legal_form IZBA RZEMIEŚLNICZA

Cech rzemieślniczy

  • English: Craft guild
  • In the API: legal_form Craft guild, legal_form_family association, local_legal_form CECH RZEMIEŚLNICZY

Związek rzemiosła polskiego

  • English: Polish crafts association
  • In the API: legal_form Polish crafts association, legal_form_family association, local_legal_form ZWIĄZEK RZEMIOSŁA POLSKIEGO

Związek pracodawców

  • English: Employers' association
  • In the API: legal_form Employers' association, legal_form_family association, local_legal_form ZWIĄZEK PRACODAWCÓW

Federacja / konfederacja związków pracodawców

  • English: Federation or confederation of employers' associations
  • In the API: legal_form Federation or confederation of employers' associations, legal_form_family association, local_legal_form the register’s own text

Kółko rolnicze

  • English: Agricultural circle
  • In the API: legal_form Agricultural circle, legal_form_family association, local_legal_form KÓŁKO ROLNICZE

Rolnicze zrzeszenie branżowe

  • English: Agricultural trade association
  • In the API: legal_form Agricultural trade association, legal_form_family association, local_legal_form ROLNICZE ZRZESZENIE BRANŻOWE

Związek rolniczych zrzeszeń branżowych

  • English: Union of agricultural trade associations
  • In the API: legal_form Union of agricultural trade associations, legal_form_family association, local_legal_form ZWIĄZEK ROLNICZYCH ZRZESZEŃ BRANŻOWYCH

Związek rolników, kółek i organizacji rolniczych

  • English: Union of farmers, agricultural circles and organisations
  • In the API: legal_form Union of farmers, agricultural circles and organisations, legal_form_family association, local_legal_form the register’s own text

Związek zawodowy rolników indywidualnych

  • English: Trade union of individual farmers
  • In the API: legal_form Trade union of individual farmers, legal_form_family association, local_legal_form ZWIĄZEK ZAWODOWY ROLNIKÓW INDYWIDUALNYCH

Związek stowarzyszeń

  • English: Union of associations
  • In the API: legal_form Union of associations, legal_form_family association, local_legal_form ZWIĄZEK STOWARZYSZEŃ

Związek zawodowy

  • English: Trade union
  • In the API: legal_form Trade union, legal_form_family association, local_legal_form ZWIĄZEK ZAWODOWY

Związek sportowy

  • English: Sports association
  • In the API: legal_form Sports association, legal_form_family association, local_legal_form ZWIĄZEK SPORTOWY or POLSKI ZWIĄZEK SPORTOWY

Zrzeszenie transportu

  • English: Transport trade association
  • In the API: legal_form Transport trade association, legal_form_family association, local_legal_form ZRZESZENIE TRANSPORTU

Zrzeszenie handlu i usług

  • English: Trade and services association
  • In the API: legal_form Trade and services association, legal_form_family association, local_legal_form ZRZESZENIE HANDLU I USŁUG

Zrzeszenie międzybranżowe

  • English: Cross-industry association
  • In the API: legal_form Cross-industry association, legal_form_family association, local_legal_form OGÓLNOKRAJOWE ZRZESZENIE MIĘDZYBRANŻOWE

Związek międzybranżowy

  • English: Cross-industry union
  • In the API: legal_form Cross-industry union, legal_form_family association, local_legal_form OGÓLNOKRAJOWY ZWIĄZEK MIĘDZYBRANŻOWY

Inna organizacja podmiotów gospodarczych

  • English: Other business-operators' organisation
  • In the API: legal_form Other business-operators' organisation, legal_form_family association, local_legal_form INNA ORGANIZACJA PODMIOTÓW GOSPODARCZYCH

Inna organizacja społeczna lub zawodowa

  • English: Other social or professional organisation
  • In the API: legal_form Other social or professional organisation, legal_form_family association, local_legal_form INNA ORGANIZACJA SPOŁECZNA LUB ZAWODOWA

Jednostka terenowa stowarzyszenia posiadająca osobowość prawną

  • English: Local branch of an association with legal personality
  • In the API: legal_form Local branch of an association with legal personality, legal_form_family association, local_legal_form the register’s own text

Foundations in Poland

Foundation: assets set aside for a purpose, with no owners.

Fundacja

  • English: Foundation
  • In the API: legal_form Foundation, legal_form_family foundation, local_legal_form FUNDACJA

Fundacja rodzinna

  • English: Family foundation
  • In the API: legal_form Family foundation, legal_form_family foundation, local_legal_form the register’s own text

Mutuals in Poland

Mutual: a body owned by its members, typical for insurance and guarantees.

Towarzystwo ubezpieczeń wzajemnych (TUW)

  • English: Mutual insurance society
  • Abbreviations: TUW
  • In the API: legal_form TUW, legal_form_family mutual, local_legal_form TOWARZYSTWO UBEZPIECZEŃ WZAJEMNYCH

Towarzystwo reasekuracji wzajemnej (TRW)

  • English: Mutual reinsurance society
  • Abbreviations: TRW
  • In the API: legal_form TRW, legal_form_family mutual, local_legal_form TOWARZYSTWO REASEKURACJI WZAJEMNEJ

Branches of foreign companies in Poland

Branch of a foreign company: an establishment or registration of a company incorporated abroad.

Oddział zagranicznego przedsiębiorcy

  • English: Branch of a foreign entrepreneur
  • Abbreviations: oddział w Polsce
  • In the API: legal_form oddział w Polsce, legal_form_family branch_of_foreign_company, local_legal_form ODDZIAŁ ZAGRANICZNEGO PRZEDSIĘBIORCY

Główny oddział zagranicznego zakładu ubezpieczeń

  • English: Main branch of a foreign insurer
  • In the API: legal_form Main branch of a foreign insurer, legal_form_family branch_of_foreign_company, local_legal_form the register’s own text

Public bodies in Poland

Public body: a state, local-authority or other public-law entity.

Przedsiębiorstwo państwowe

  • Variant: publicly owned
  • English: State enterprise
  • In the API: legal_form State enterprise, legal_form_family public_body, local_legal_form PRZEDSIĘBIORSTWO PAŃSTWOWE

Instytut badawczy

  • English: Research institute
  • In the API: legal_form Research institute, legal_form_family public_body, local_legal_form INSTYTUT BADAWCZY

Samodzielny publiczny zakład opieki zdrowotnej (SP ZOZ)

  • English: Public healthcare unit
  • Abbreviations: SP ZOZ
  • In the API: legal_form SP ZOZ, legal_form_family public_body, local_legal_form the register’s own text

Instytucja gospodarki budżetowej

  • English: Budgetary economy institution
  • In the API: legal_form Budgetary economy institution, legal_form_family public_body, local_legal_form INSTYTUCJA GOSPODARKI BUDŻETOWEJ

Look up a PL company

See the Poland company data API guide for the register behind these records and the free KRS lookup to try an identifier. For the register states that go with these forms, read company status in Poland. All countries: company legal forms.

Side by side: Sp. z o.o. vs S.A. in Poland: Key Differences.

Check legal forms in your own data

Search by name or identifier and read legal_form, legal_form_family and local_legal_form on every result, or filter a bulk list by family.

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Frequently asked questions

What does sp. z o.o. mean in Poland?
sp. z o.o. stands for Spółka z ograniczoną odpowiedzialnością, in English limited liability company. Shareholders are liable up to their contributions. The minimum share capital is PLN 5,000. A management board (zarząd) runs it; a supervisory board is optional in most cases. The most common form for small and medium businesses; it cannot be listed. In the Prometiam API it is returned as legal_form "sp. z o.o." with legal_form_family "private_limited_company".
What does S.A. mean in Poland?
S.A. stands for Spółka akcyjna, in English joint-stock company. Shareholders are liable up to their contributions. The minimum share capital is PLN 100,000. It has a management board, as a rule a supervisory board (rada nadzorcza) and a general meeting, and its shares can be listed. Used by larger and listed companies. In the Prometiam API it is returned as legal_form "S.A." with legal_form_family "public_limited_company".
How do I find out which legal form a PL company has?
Search GET /companies/search?country=PL&name=... and read legal_form (the standard abbreviation), legal_form_family and local_legal_form (the register's own value) on each result.