In short
- On B2B, banks usually require 12 months of business history.
- Lump-sum, flat and scale taxes are counted differently — the bank choice changes capacity.
- Foreigners need a residence card that allows business activity.
Business history
Most banks require 12 months of business activity. Some accept less if you continue the same work you previously did as an employee (e.g. in IT).
How banks calculate income
On the tax scale and flat tax — from income in your PIT or KPiR ledger. On lump-sum (ryczałt) — from revenue with a coefficient or from tax paid. Differences between banks can reach tens of percent of capacity.
Foreigners with a business
You need a CEIDG entry or company shares, a residence card that allows business activity, and income paid into a Polish account. The bank will also check you have no ZUS or tax arrears.
How to prepare
Gather your PIT returns, KPiR or revenue records, ZUS and tax office certificates and business account statements. Avoid big business purchases that reduce income during this time.