A pre-deal check on a Polish asset requires parallel queries across at least six official registers. Each register has a different access condition, a different cost, and a different ceiling. This page states what each source shows, what it does not show, and what a complete collateral picture costs to assemble.
- Companies register (KRS)
- Directors, shareholders, share capital, registered pledges noted in KRS. Source: Krajowy Rejestr Sądowy · verified 2026-08-12. Free of charge; certified extract approximately 30–60 PLN.
- Registered pledge register (Rejestr Zastawów)
- Contractual pledges over movables and receivables. Certificate DW-1 per pledgor: 20 PLN; DW-2 per object: 20 PLN; certified copy DW-4: 15 PLN. Source: Centralna Informacja, Ministry of Justice · verified 2026-08-12.
- Treasury pledge register (Rejestr Zastawów Skarbowych)
- Tax-authority pledges over taxpayer assets. Search: free. Certified statement: 50 PLN via e-Urząd Skarbowy. Source: Ministry of Finance · verified 2026-08-12.
- Land register (EKW)
- Title, mortgages, and encumbrances on real property. Access: free, but only by KW number — not by owner name. Source: Elektroniczne Księgi Wieczyste, Ministry of Justice · verified 2026-08-12.
- Insolvency register (KRZ)
- Restructuring and bankruptcy proceedings opened after 1 December 2021. Free, no login required. Source: krz.ms.gov.pl · verified 2026-08-13.
- VAT whitelist (Biała lista)
- VAT status, declared bank accounts, and reason for deregistration with dates. Free, no login, queryable on any past date. Source: podatki.gov.pl, Head of KAS · verified 2026-08-12.
What the collateral picture requires
Polish law maintains two separate pledge registers. A contractual pledge over a machine, a fleet, or a receivables portfolio is recorded in the Rejestr Zastawów administered by the Ministry of Justice. A pledge arising from a tax liability is recorded in the Rejestr Zastawów Skarbowych administered by the Ministry of Finance. Neither register is visible from the other. A search limited to one register produces an incomplete encumbrance picture.
Real property encumbrances are held in the Elektroniczne Księgi Wieczyste. Each property has a KW number. The EKW is free to search, but access requires that number — not the owner's name. The path to the KW number runs through the land and buildings registry (ewidencja gruntów i budynków), which is administered at the starost level and has different access procedures across districts.
The VAT whitelist (Biała lista) records every bank account declared by a VAT-registered entity. A payment made to an account not on the list triggers joint and several VAT liability for the payer. The list is queryable on any past date, which makes it relevant both to current deal structure and to historical payment review.
| Register | What it shows | Access condition | Cost (official tariff) |
|---|---|---|---|
| KRS | Directors, shareholders, share capital, KRS-noted pledges | Free, no login | Free (certified extract: approx. 30–60 PLN) |
| Rejestr Zastawów (MoJ) | Contractual pledges over movables and receivables | Free search; certificate paid | DW-1 / DW-2: 20 PLN each; DW-4: 15 PLN |
| Rejestr Zastawów Skarbowych (MoF) | Tax-authority pledges | Free search; certified statement paid | Certified statement: 50 PLN |
| EKW (land register) | Title, mortgages, encumbrances on real property | Free by KW number only; name search not available to private parties | Free |
| KRZ (insolvency) | Restructuring and bankruptcy proceedings from December 2021 | Free, no login | Free |
| MSiG (official gazette) | Older insolvency announcements; commercial notices | Free, no login | Free |
| Biała lista (VAT whitelist) | VAT status, declared bank accounts, deregistration reason and date | Free, no login, any past date | Free |
| CRBR (beneficial ownership) | Declared beneficial owners with shareholding and control basis | Free, no login | Free |
| Repozytorium Dokumentów Finansowych | Filed financial statements | Free, no login | Free |
| CEPiK / historiapojazdu.gov.pl | Vehicle history (counter of prior owners; no name disclosed) | Free; requires registration number, VIN, and first registration date simultaneously | Free |
Why several of these sources are free — and what you are paying for
Most registers listed above are public and free of charge. KRS, KRZ, Biała lista, CRBR, and the Repozytorium are all accessible without registration or payment. What a foreign buyer or lender pays for is the removed path: a national identifier (NIP, KRS number, PESEL) is required before most searches can begin; the EKW requires a KW number that must first be located in a district-level land registry; the vehicle register requires three simultaneous identifiers, the last of which is held only by the current owner; results arrive in Polish and in non-machine-readable formats.
The fee to the register is not the cost. The cost is the chain of steps a foreign party cannot execute without a Polish address, a Polish electronic signature (profil zaufany), or a declared legitimate interest accepted by the specific registry office.
Insolvency: the gap between KRZ and MSiG
Poland's insolvency register (KRZ) replaced the debtor register (Rejestr Dłużników Niewypłacalnych) and became the primary publication channel for restructuring and bankruptcy notices from 1 December 2021. Proceedings opened before that date were published in the Monitor Sądowy i Gospodarczy (MSiG). A complete insolvency check requires both sources. An absence of a KRZ record does not confirm an absence of proceedings — it confirms an absence of proceedings opened after that date.
MSiG is searchable by name, KRS number, NIP, text fragment, case signature, case type, and date. The archive runs from 1996. Issues are available as PDF; there is no structured data output.
The vehicle register: a designed barrier
The CEPiK vehicle history service (historiapojazdu.gov.pl) is free and requires no login. It returns a count of prior registered owners, MOT history, and reported damage. It does not disclose the current owner's name. To run a search, three identifiers are required simultaneously: registration number, VIN, and first registration date. The first registration date appears only in the vehicle registration document (dowód rejestracyjny) — held by the seller. This is a deliberate access barrier, not a technical limitation. For an imported vehicle, history begins at the point of Polish registration.
The limit of what the sources allow
The ceiling of what the sources allow is stated here before any payment is made.
The CRBR records declared beneficial owners. It does not independently verify the declarations. A discrepancy between the CRBR record and the KRS shareholder list is itself a finding — it is not resolved by the registers. The EKW shows encumbrances as registered; it does not show unregistered contractual restrictions or side agreements. The pledge registers show pledges that have been registered; an unregistered pledge or a pledge registered in a foreign jurisdiction is not visible. The KRZ covers proceedings from December 2021; earlier proceedings require a separate MSiG search and, for proceedings not published in either, a direct court query. Financial statements in the Repozytorium are filed statements — they are not audited by the registry, and filing delays are common for smaller entities.
The vehicle register discloses a count of prior owners, not their identities. The current owner is not named. Encumbrances over vehicles do not appear in CEPiK; they appear in the Rejestr Zastawów if registered there. A vehicle with a clean CEPiK record may carry a registered pledge.
Where the sources disagree
Three common divergences appear in Polish pre-deal checks. First: the KRS shareholder list and the CRBR beneficial ownership declaration name different individuals or different percentages. Second: the Rejestr Zastawów shows a pledge over an asset that does not appear as encumbered in any KRS filing or financial statement note. Third: the Biała lista shows a bank account that differs from the account specified in the transaction documents. Each divergence is a finding. None is resolved by the registers themselves.
What is included at each tier
| Tier | Price (EUR) | What is included | Not included |
|---|---|---|---|
| Signal | €710 | KRS extract (current); KRZ and MSiG insolvency check; Biała lista VAT and bank account status; Rejestr Zastawów search (pledgor certificate DW-1); CRBR beneficial ownership record; summary in English noting any divergences between sources | Rejestr Zastawów Skarbowych (treasury pledges); EKW land register; financial statements review; vehicle register; court file queries; extended ownership chain analysis |
| Standard | €1,500 | Everything in Signal, plus: Rejestr Zastawów Skarbowych (treasury pledge search); EKW land register (up to three KW numbers, provided or located); Repozytorium financial statements for the last two filed years; object-level pledge certificate DW-2 for up to three identified assets; divergence analysis across all sources in English | Vehicle register queries (requires seller-held identifiers); court file requests; cross-border ownership tracing; on-site inspection or valuation; legal qualification of findings |
| Extended | €3,400 | Everything in Standard, plus: full financial statements review for up to five filed years; ownership chain analysis through CRBR and KRS for up to three corporate layers; MSiG archive search from 2010; vehicle register queries if seller provides required identifiers; court-level insolvency check for proceedings not captured in KRZ or MSiG; written report with source-by-source findings table and identified gaps | Legal advice; legal qualification of findings; representation; valuation; cross-border registry queries outside Poland; proceedings requiring physical court access |
Frequently asked questions
Can the land register be searched by owner name?
No. The EKW is accessible only by KW number. The path to the KW number runs through the district-level land and buildings registry (ewidencja gruntów i budynków). That registry operates at the starost level and has different access procedures by district. Locating the KW number is part of the work, not a precondition the buyer is expected to supply.
Does a clean KRZ record confirm no insolvency risk?
No. KRZ covers proceedings opened from 1 December 2021. Proceedings opened before that date were published in MSiG. A complete check requires both. An absence of a KRZ record confirms only that no proceeding was opened in KRZ — not that no proceeding exists or existed.
Is the beneficial ownership register reliable?
The CRBR records what the entity declared. The register does not verify declarations against KRS shareholder data. A divergence between the two is a common finding and is itself reportable. The register is public and free of charge.
What if the seller does not provide vehicle identifiers?
The CEPiK vehicle history service requires registration number, VIN, and first registration date simultaneously. The last identifier is held only in the vehicle registration document. Without it, the online check cannot be completed. The Extended tier includes vehicle queries if the seller supplies the required identifiers. If they are not supplied, that gap is noted in the report.
How long does the check take?
Signal: three to five business days. Standard: five to eight business days. Extended: ten to fifteen business days. Timelines assume all required identifiers (KRS number, NIP, KW numbers if known) are provided at the time of instruction. Court-level queries in the Extended tier may extend the timeline if the relevant court has a backlog.
Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. KORDECKI & Partners assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.