How to Check If a Polish Company Is Trustworthy: A Due Diligence Guide

How deep should your check be?

Not every partner needs the same level of checking. A small prepaid order needs a few minutes. Sending goods on credit or signing a long-term contract deserves more. Use this as a starting point:

The steps below follow the same order: start with the basics and go further only when the risk justifies it.

Does the company exist, and who can sign for it?

Polish limited companies (sp. z o.o.) and joint-stock companies are registered in the National Court Register (KRS). Sole traders are in a separate register called CEIDG. Both are free. Our guide explains how to download a KRS extract.

In the KRS extract, look at:

• the registration date: a very new company is not a problem in itself, but it has no track record yet;
• the board and the representation rule: it shows who can sign on behalf of the company, alone or only together with another board member;
• the registered address and business activities: do they match what the company tells you?
• entries about liquidation or bankruptcy.

Check who signs your contract. If the person you deal with is not on the board, ask for a power of attorney. If the KRS says two board members must sign together, one signature may not be enough.

Also note the difference in liability. In a sp. z o.o., shareholders are generally not liable for the company's debts. A sole trader is liable with all their personal assets. Neither is better, but it changes what you can recover if something goes wrong.

Will you pay the right company?

The VAT white list shows whether a company is an active VAT payer in Poland and which bank accounts it has reported to the tax office. Before a larger payment, always check that the account on the invoice is on this list. Paying to an unlisted account can have tax consequences for the payer. Read more in our guide on checking a Polish VAT number.

For trade between EU countries, also check the company's EU VAT number in VIES. See our guide on checking an EU VAT number.

Be careful with requests to change bank details. One of the most common frauds is an email, apparently from a known supplier, saying that its bank account has changed. Always confirm such a request by phone, using a number you already know, not one from the email.

Who really owns the company?

The Central Register of Beneficial Owners (CRBR) shows the people who ultimately own or control a Polish company. The search is public and free. It is especially useful when the shareholders in the KRS are other companies and you want to know who stands behind them. CRBR is also the starting point for the sanctions check described below.

Note that this may change. Under a draft amendment adopted by the Polish government in September 2026, public access to CRBR is planned to be restricted from 2027-10-01. After that, businesses that are not banks or other obliged institutions will need to apply for access and show a legitimate interest.

Is the company in financial trouble?

The National Register of Debtors (KRZ) is a free register run by the Ministry of Justice. It shows whether a company is in bankruptcy or restructuring, or has had unsuccessful enforcement against it. Older announcements can be found in the official gazette Monitor Sądowy i Gospodarczy.

Companies registered in the KRS must also file annual financial statements, which are free to view in the eKRS financial documents browser. Missing statements, several years of losses or negative equity are a reason to look closer.

Is the company or its owner under sanctions?

Since 2022, sanctions related to Russia's war against Ukraine have become an important part of checking business partners, especially for companies with links to Eastern Europe. Doing business with a sanctioned person or company can lead to frozen payments and serious legal consequences.

Check two lists:

• the EU sanctions lists, which apply in all EU countries, including Poland and Lithuania. The official EU Sanctions Map is a good place to start;
• the Polish national sanctions list, kept by the Ministry of the Interior and Administration (MSWiA). It adds people and companies to those already sanctioned by the EU.

Check not only the company, but also its board members and beneficial owners from the CRBR. Under EU rules, a company owned or controlled by a sanctioned person can be subject to sanctions even if it is not on the list itself.

For the transport sector, note that EU sanctions also ban road transport companies established in Russia and Belarus from carrying goods by road within the EU, with limited exceptions. The ban concerns companies established in those countries. It does not by itself prevent EU carriers from employing drivers from Belarus or other countries.

Checking a carrier or freight forwarder

Transport is one of the sectors most affected by fraud, from fake carriers who take a load and disappear to stolen identities of real companies. Before you hand over a load, check:

• the KREPTD register: whether the carrier holds a valid licence for road transport and, for international transport, a community licence;
• the carrier's liability insurance (OCP): ask for the policy and check that it is valid and covers the type of goods;
• the contact details: do the phone, email domain and address match the data in the KRS or CEIDG? A free email address or a domain registered a few weeks ago is a warning sign;
• the bank account: is it on the VAT white list?

Freight forwarders in Poland also need a licence to act as intermediaries in the transport of goods. If a forwarder cannot show one, ask why.

Read the results carefully

Free registers are reliable, but the information in them is easy to misread, especially without knowledge of Polish law:

• Search by NIP or KRS number, not by name. Many companies have similar names, and it is easy to check the wrong one.
• Look at the full KRS extract, not only the current one. Only the full extract shows the company's history, for example how often the board or address has changed.
• Missing from the white list is not always a problem. The company may simply not be registered for VAT, for example because it uses the VAT exemption. What matters is whether this fits what the company tells you.
• A Polish VAT number is not the same as an EU VAT number. A company can be a VAT payer in Poland without being registered for EU transactions in VIES.
• No entry in KRZ does not mean a clean history. The register only covers proceedings started from 2021-12-01.
• CRBR data comes from the company itself. It is useful, but not checked by the authorities.

One register rarely gives the full picture. The value is in reading the results together.

Paid sources: which one answers your question?

Public registers show official data, but not how a company actually pays its bills. Paid sources can fill that gap. You do not need all of them. Choose the one that answers your question:

Business information bureaus require an account, and their services are in Polish. A tax office certificate about another company can only be issued with that company's consent, so the simplest way is to ask your partner for it. For most everyday checks, the free registers and one bureau report are enough.

Warning signs to watch for

• The company is very new but offers large volumes or unusually low prices.
• Financial statements are missing or show large losses.
• The bank account is not on the white list, or you are asked to pay to a new account.
• The board or owners changed several times in a short period.
• The person you deal with is not on the board and cannot show a power of attorney.
• Contact details do not match the official registers.
• You are under pressure to decide or pay quickly.

One warning sign does not mean the company is unreliable. Several of them together are a good reason to slow down.

What to do if something does not add up

A doubtful result does not have to end the deal. You can reduce the risk instead:

• ask for full or partial prepayment;
• start with a smaller first order;
• ask for a bank guarantee or another form of security;
• add protective clauses to the contract, for example retention of title until payment;
• check the partner again before increasing volumes or payment terms.

Planning to buy a Polish company?

Everything above is about choosing a business partner. Buying a company, or shares in one, needs a much deeper review, because you take over its history, debts and risks. This includes criminal records, past tax settlements, contracts, employees and licences. If you are considering a purchase, our corporate and commercial law team can help you plan it.

Need help checking a Polish company?

Every check is different, and the most time-consuming part is not finding the data, but understanding what it means. If you do not speak Polish or do not have time to go through the registers, we can check a Polish company for you and prepare a clear summary of the results, with the warning signs clearly marked. Contact us and tell us who you want to check.

If a partner has already stopped paying, our team can also help with debt collection in Poland.