In Poland, most owners start as a sole trader (JDG), registered free of charge in CEIDG under PKD 93.13.Z (fitness clubs) or 93.11.Z (sports facilities). Customers pay with BLIK, Przelewy24 or a card and get their door code by SMS. Two questions deserve an early conversation with your accountant: whether hourly gym use is at 8% or 23% VAT, and whether online payments keep you exempt from a cash register. Sparekey costs PLN 4,490 for setup and PLN 110 a month for Operations.
Registration
The online wizard on biznes.gov.pl registers a JDG in CEIDG and notifies ZUS, GUS and the tax office in one go. You get your NIP within a working day. The “Ulga na start” relief removes social insurance contributions for the first six months, though not the health contribution. An sp. z o.o. needs PLN 5,000 of share capital and an entry in the KRS. It can be founded online with the government template.
Before signing the lease, check the approved use of the premises. Turning an office or shop into a gym with heavy equipment can count as a change of use that must be notified to the building authority.
VAT: 8% or 23%
The 8% list includes “services related to the operation of sports facilities”. Exclusive hourly use of a whole room could count as that, or as rental of premises at 23%. The safe route is a binding rate ruling (WIS) from the National Tax Information office, with your exact service described. Below PLN 240,000 of annual sales, you can stay VAT-exempt.
Payments: Stripe with BLIK and Przelewy24
BLIK is how Poles pay online: a six-digit code from the banking app, confirmed in seconds. In Poland we set up Stripe with:
- BLIK
- Przelewy24, with pay-by-link transfers from all major Polish banks
- cards (Visa, Mastercard)
- Apple Pay and Google Pay
The Stripe account is in your name, payouts arrive in PLN, and setup is included. Have your website with terms (regulamin), prices and NIP ready, because Stripe checks your business before the first payout.
Cash register and KSeF
Sales to consumers are normally recorded on a cash register (kasa fiskalna). Until the end of 2027, services to private individuals are exempt when the full payment arrives in your bank account through a bank and your records show what each payment was for. Businesses with up to PLN 20,000 of consumer sales a year are exempt as well. A tax ruling accepted BLIK and bank transfers as payments through a bank, but a gateway collects the money before paying it out, and that case is not settled. Ask your accountant, or apply for your own ruling. A payment terminal at the door would not qualify.
Invoices to businesses go through KSeF, the national e-invoicing system, which is mandatory for everyone from 2027. Invoices to consumers do not have to. Sparekey issues an invoice for every paid booking and exports a CSV file for your accountant. Agree with your accountant how invoices to companies reach KSeF.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer, for reliable unattended use. Nuki is the cheaper option on the existing lock, but it cannot be secured as well against customers tampering with it. Both cost the same in Sparekey. Customers get a time-limited PIN by SMS under your gym’s name right after booking, and a stored backup code if the internet is down. See 2N keypad and maglock.
Cameras and house rules
The data protection authority (UODO) accepts legitimate interest as the basis for monitoring. Signs must be permanent and visible, and a pictogram alone is not enough. Changing rooms, toilets and showers are off limits. UODO recommends counting retention in weeks rather than months. See cameras in an unstaffed gym.
Post house rules (regulamin siłowni) at the entrance and link them in the booking confirmation. Start from our house rules template.
What Sparekey costs in Poland
| Item | Price |
|---|---|
| Setup (one-off) | PLN 4,490 |
| Operations (hosting, maintenance and SMS sender name) | PLN 110 / month |
| Door-code SMS | PLN 0.25 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in PLN by bank transfer. See pricing.
FAQ
Can customers pay with BLIK?
Yes. BLIK is on the checkout alongside Przelewy24, cards, Apple Pay and Google Pay.
Do I need a cash register for a private gym in Poland?
Not if you qualify for an exemption: up to PLN 20,000 of consumer sales, or payments through a bank with clear records. Whether gateway payments count as payments through a bank is for your accountant to confirm.