{"id":3969,"date":"2023-12-01T11:14:32","date_gmt":"2023-12-01T11:14:32","guid":{"rendered":"https:\/\/sawaryn.com\/?p=3969"},"modified":"2026-10-23T08:22:17","modified_gmt":"2026-10-23T08:22:17","slug":"how-to-start-travel-agency-poland","status":"publish","type":"post","link":"https:\/\/sawaryn.com\/en\/publikacje\/how-to-start-travel-agency-poland\/","title":{"rendered":"How to Start a Travel Agency in Poland"},"content":{"rendered":"<p>Operating a travel agency in Poland requires meeting specific legal requirements: registration, financial security, contributions to guarantee funds and keeping a register of customer contracts. This guide summarizes the duties, compares legal forms by risk and explains VAT margin accounting.<\/p>\n<h2>Tourist services and package travel: key terms<\/h2>\n<p><strong>Tourist services<\/strong> include accommodation, the rental of cars and other motor vehicles, and other similar services provided to travelers.<\/p>\n<p><strong>A package<\/strong> is a combination of at least two different types of tourist services for the same trip or holiday, most commonly transport and accommodation.<\/p>\n<h2>Do you have to operate as a travel agency?<\/h2>\n<p>You do not have to set up a travel agency right away. It depends on the activities you plan to carry out. In the tourism sector, you can operate as:<\/p>\n<ul>\n<li><strong>A tour organizer<\/strong>: creates and sells packages by entering into agreements with hotels, carriers, vehicle rental companies, restaurants and others. It offers them directly to customers or through travel agents.<\/li>\n<li><strong>A travel agent<\/strong>: an intermediary that sells trips organized by a tour organizer under agency agreements. It does not create its own trips; it sells trips that the organizer has prepared.<\/li>\n<li><strong>A trader facilitating the purchase of linked travel services<\/strong>: offers at least two types of tourist services for the same trip, covered by separate contracts with providers, purchased during one visit or contact with a single point of sale, and each selected and paid for separately.<\/li>\n<\/ul>\n<p>The entire tourism sector in Poland is governed by the <strong>Act on Package Travel and Linked Travel Arrangements<\/strong>. Most travel agencies are tour organizers: they organize and sell trips.<\/p>\n<h2>What duties must you meet as a travel agency?<\/h2>\n<h3>Registration and financial requirements<\/h3>\n<p>If you decide to operate a travel agency, meet these requirements:<\/p>\n<ol>\n<li><strong>Define the correct business scope<\/strong>: it must cover the services of tour organizers or travel intermediaries (Polish activity classifications PKD 79.12.Z or 79.11.B).<\/li>\n<li><strong>Register<\/strong> in the register of tour organizers and traders facilitating the purchase of linked travel services.<\/li>\n<li><strong>Obtain financial security<\/strong>: a guarantee covering the costs of continuing a package, returning travelers if it is interrupted, and refunding customers for trips that do not take place. You can provide this through insurance, a bank guarantee or an agreement for a travel escrow account.<\/li>\n<li><strong>Pay contributions on time<\/strong> to the Travel Guarantee Fund and submit declarations to the Insurance Guarantee Fund.<\/li>\n<li><strong>Pay contributions on time<\/strong> to the <strong><a href=\"https:\/\/sawaryn.com\/publikacje\/turystyczny-fundusz-pomocowy-nowe-wsparcie-polskiej-branzy-turystycznej\/\">Travel Assistance Fund<\/a><\/strong>.<\/li>\n<li><strong>File with the regional marshal\u2019s office<\/strong> the originals or notarized copies of your financial security.<\/li>\n<li><strong>Keep a register of contracts<\/strong> concluded with customers.<\/li>\n<\/ol>\n<h3>Duties toward travelers<\/h3>\n<p>As a tour organizer, you must give customers information about:<\/p>\n<ul>\n<li>the characteristics of the tourist service, including the destination, duration, class and type of transport<\/li>\n<li>payment terms<\/li>\n<li>the minimum number of participants<\/li>\n<li>the right to withdraw from a package<\/li>\n<\/ul>\n<p>For packages organized abroad, you must also take out personal accident and medical expense insurance for travelers.<\/p>\n<h3>Exceptions to the duties<\/h3>\n<p>The Act provides exceptions: some tourist services are not subject to the requirements above. If your services fall within an exclusion, you do not have to apply for entry in the register of tour organizers. Check the detailed list of exclusions in the Act.<\/p>\n<h2>Choosing a legal form for a travel agency<\/h2>\n<p>You can run a travel agency as a sole proprietorship or as a commercial company. The choice depends on the level of risk and the planned scope of activity.<\/p>\n<h3>Sole proprietorship<\/h3>\n<ul>\n<li>The simplest and least expensive form.<\/li>\n<li>You are personally liable for business debts with all your personal assets.<\/li>\n<li>It can work at the start and for lower-risk activity, such as domestic tourism or inbound tourism.<\/li>\n<\/ul>\n<h3>General partnership<\/h3>\n<ul>\n<li>It can be a separate entity with rights and obligations and can enter into contracts in its own name, including leases, guarantees, leasing agreements and hotel contracts.<\/li>\n<li>The partners represent the partnership but are not parties to those contracts; this separates the business relationship from the partners personally.<\/li>\n<li>The partners are liable for the partnership\u2019s obligations, and that liability cannot be excluded.<\/li>\n<\/ul>\n<h3>Limited liability company<\/h3>\n<ul>\n<li>It offers the greatest protection for shareholders.<\/li>\n<li>Management board members may be liable for the company\u2019s obligations. Their liability is secondary to the company\u2019s assets and may be excluded in certain circumstances.<\/li>\n<li>Registration and operating costs are higher, including full accounting.<\/li>\n<li>It may have a single shareholder as a single-member limited liability company.<\/li>\n<\/ul>\n<h3>What to consider when choosing a legal form<\/h3>\n<p>Organizing package tours, especially abroad, involves risks whose causes may be impossible to predict: natural disasters, traveler accidents and dishonest contractors. Contractual provisions and careful conduct can reduce these risks, but cannot eliminate them entirely.<\/p>\n<p>If you plan to run a higher-risk business, consider a limited liability company, but appoint someone other than a shareholder as president of the management board. If a shareholder also serves as president, that person may be liable for the company\u2019s obligations, removing the main advantage of this form: protection of personal assets.<\/p>\n<h2>Inspections of tourism businesses<\/h2>\n<p>Inspections are carried out by the <strong>marshal of the relevant voivodeship<\/strong>. The marshal checks whether you meet statutory requirements and properly perform your duties.<\/p>\n<h3>How an inspection proceeds<\/h3>\n<ol>\n<li>The authority notifies you that it intends to start an inspection.<\/li>\n<li>The inspection starts no earlier than 7 days and no later than 30 days after the notice is delivered.<\/li>\n<li>If the inspection does not start within 30 days, the authority must notify you again.<\/li>\n<\/ol>\n<p>Advance notice gives you time to prepare, for example by gathering documents. The Act also provides exceptions under which an inspection may take place without notice. Check those cases in the Act so you are prepared.<\/p>\n<h3>Penalties for failing to meet duties<\/h3>\n<p>If you do not meet the duties imposed by the Act, the inspection authority may:<\/p>\n<ul>\n<li><strong>remove you from the register<\/strong> of tourism businesses<\/li>\n<li><strong>prohibit you from conducting tourism activity<\/strong> for 3 years<\/li>\n<\/ul>\n<p>The grounds for these decisions are described in detail in the Act.<\/p>\n<h2>VAT margin accounting for a travel agency<\/h2>\n<p>Tourism businesses may use a favorable VAT calculation method based on VAT margin invoices.<\/p>\n<h3>How the VAT margin scheme works<\/h3>\n<ul>\n<li>The taxable amount is the margin less the VAT due.<\/li>\n<li><strong>The margin<\/strong> is the difference between the amount paid by the customer and the actual cost of purchasing goods and services from contractors for the traveler\u2019s direct benefit, such as transport, accommodation, meals and insurance.<\/li>\n<li>Only the travel agency\u2019s commission is taxed, so you pay a lower VAT amount to the tax office.<\/li>\n<\/ul>\n<h3>When you may use the VAT margin scheme<\/h3>\n<p>The VAT margin procedure applies when, as a taxable person, you:<\/p>\n<ul>\n<li>act on behalf of the service recipient in your own name and for your own account<\/li>\n<li>purchase goods and services from other taxable persons for the traveler\u2019s direct benefit when providing the service<\/li>\n<\/ul>\n<p>If you perform some elements yourself, such as arranging transport, and purchase others from other taxable persons, calculate the taxable amount separately for your own services and the services purchased from contractors.<\/p>\n<h3>VAT margin duties<\/h3>\n<ul>\n<li>Keep additional records under the rules set out in the VAT Act.<\/li>\n<li>Enter and identify transactions in the JPK_V7 reporting file.<\/li>\n<li>Use the required designations in your sales VAT and purchase VAT records.<\/li>\n<li>Add the required notes to VAT invoices you issue.<\/li>\n<\/ul>\n<h3>Advantages and disadvantages of the VAT margin scheme<\/h3>\n<p><strong>Advantages:<\/strong><\/p>\n<ul>\n<li>A lower VAT amount payable to the tax office, which can mean significant savings in many cases.<\/li>\n<li>A simple, clear invoice format.<\/li>\n<\/ul>\n<p><strong>Disadvantages:<\/strong><\/p>\n<ul>\n<li>The buyer cannot deduct VAT shown on this type of invoice.<\/li>\n<li>A VAT margin invoice cannot be entered in the VAT purchase register.<\/li>\n<\/ul>\n<h2>Is a travel agency a good business?<\/h2>\n<p>A travel agency requires close compliance with the law, the ability to serve demanding customers and flexibility as tourism trends change. From a legal perspective, running a travel agency means continuously monitoring regulations and adapting to a changing environment.<\/p>\n<p>It is a demanding business, but margins can be highest in demanding sectors.<\/p>\n<p><strong><a href=\"https:\/\/podcasters.spotify.com\/pod\/show\/maciej-kapuciski\/episodes\/12--O-prawie-w-biurze-podry-sw-kilka---rozmowa-z-mec--Mateuszem-Sawarynem-e2c2gd9\" target=\"_blank\" rel=\"noopener\">Listen to a podcast about travel agency law: Maciej Kapu\u015bci\u0144ski interviews Mateusz Sawaryn<\/a><\/strong><\/p>\n<h2>Frequently asked questions<\/h2>\n<p><strong>Do you always need travel agency status if you sell trips or combine different tourist services?<\/strong> No. If you only act as an intermediary selling trips prepared by a tour organizer, you are a travel agent. If you offer at least two types of tourist services under separate contracts with providers, selected and paid for separately, you are a trader facilitating the purchase of linked travel services. You need tour organizer status, meaning a conventional travel agency, when you create and sell packages yourself, for example by combining transport and accommodation under one customer contract.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>What formal requirements must you meet to run a travel agency legally in Poland?<\/strong> You must register in the register of tour organizers, hold financial security in the form of insurance, a bank guarantee or a travel escrow account, pay contributions on time to the Travel Guarantee Fund and Travel Assistance Fund, and submit declarations to the Insurance Guarantee Fund. You must also keep a register of customer contracts and file the originals or notarized copies of your financial security with the regional marshal\u2019s office. Check whether your activity falls within a statutory exclusion; if it does, some of these duties do not apply to you.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Which legal form is safest for a travel agency: sole proprietorship, general partnership or limited liability company?<\/strong> A limited liability company offers shareholders the greatest protection for their personal assets because management board members are liable for company obligations only secondarily, and their liability may be excluded in certain circumstances. If you choose this form, do not appoint a shareholder as president of the management board; in that arrangement, the shareholder may be liable for the company\u2019s obligations, removing the form\u2019s main advantage. A sole proprietorship may suit lower-risk activity, such as domestic tourism, but it carries personal liability for all business obligations.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>How does the VAT margin scheme work for a travel agency, and when can it be used?<\/strong> Under the VAT margin scheme, the taxable amount is the difference between the price paid by the customer and the actual cost of services purchased from contractors for the traveler\u2019s direct benefit, such as transport, accommodation, meals and insurance, less the VAT due. You may use it when you act on behalf of the customer in your own name and for your own account, and purchase services from other taxable persons for the traveler\u2019s direct benefit. The result is a lower VAT amount payable to the tax office, but your customer cannot deduct VAT from this type of invoice.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Who inspects a travel agency, and what can happen if it fails to meet statutory duties?<\/strong> The marshal of the relevant voivodeship carries out inspections. The authority gives advance notice, and the inspection starts between the 7th and 30th day after the notice is delivered, although the Act allows inspections without notice in certain cases. If you fail to meet statutory duties, the authority may remove you from the register of tourism businesses and prohibit you from conducting tourism activity for 3 years.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A guide to travel organizer registration, financial security, customer duties, legal forms, inspections and the VAT margin scheme in Poland.<\/p>\n","protected":false},"author":3,"featured_media":1909,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","sip_alt_url":"","sip_en_pl_url":"","sip_pair_uuid":"","sip_pair_state":""},"categories":[1584],"tags":[1550,1549],"specialization":[1214],"practice_area":[],"class_list":["post-3969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contract-law","tag-contract-law","tag-taxes-en","specialization-contract-law"],"acf":[],"_links":{"self":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/3969","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/comments?post=3969"}],"version-history":[{"count":1,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/3969\/revisions"}],"predecessor-version":[{"id":4092,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/posts\/3969\/revisions\/4092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/media\/1909"}],"wp:attachment":[{"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/media?parent=3969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/categories?post=3969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/tags?post=3969"},{"taxonomy":"specialization","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/specialization?post=3969"},{"taxonomy":"practice_area","embeddable":true,"href":"https:\/\/sawaryn.com\/en\/wp-json\/wp\/v2\/practice_area?post=3969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}