Poland’s Special Act on assistance to Ukrainian citizens has been amended more than ten times since it entered into force on March 12, 2022. The latest major overhaul, a “sunset” law adopted on January 23, 2026, took effect on March 5, 2026. Some privileges ended, but protection for Ukrainians with a PESEL number carrying UKR status was extended. Here is exactly what applies as of July 27, 2026, and what you need to do to avoid losing your legal status.

Temporary protection: the current end date

Current as of July 27, 2026: temporary protection under EU Directive 2001/55/EC for Ukrainian citizens runs until March 4, 2027. The Council of the EU extended it by a decision adopted on June 13, 2025, from March 4, 2026 to March 4, 2027. This is already the third extension since the mechanism was activated by Council Implementing Decision (EU) 2022/382 of March 4, 2022.

On June 26, 2026, the European Commission proposed extending protection for one further year, to March 4, 2028, and on July 15, 2026 EU member states reached political agreement on that extension. The Council formally adopted this extension as Council Implementing Decision (EU) 2026/1912 of July 30, 2026, published in the Official Journal on August 4, 2026, pushing temporary protection to March 4, 2028. That extension applies from March 5, 2027, alongside a new eligibility rule (in force from July 31, 2026) requiring new applicants of military age to prove compliance with their military obligations under Ukrainian law; people who already hold protected status are not affected by that new rule.

In Poland, this EU-level decision is implemented through, and synchronized with, the Polish Special Act: all the key deadlines (validity of PESEL UKR status, extensions of visas and residence cards) have likewise been pushed to March 4, 2027, and will move to March 4, 2028 once the domestic implementing provisions catch up with the EU decision.

The 2026 sunset law: what ended, what was extended

On February 19, 2026, the President of Poland signed the act of January 23, 2026 on winding down solutions arising from the Special Act on assistance to Ukrainian citizens (Journal of Laws 2026, item 203). It entered into force on March 5, 2026, effectively closing out the original 2022 version of the Special Act and moving Ukrainian protection onto a more systemic footing.

What ended on March 5, 2026:
– additional extensions of the voluntary departure deadline for people with a return decision;
– the option to obtain a one-off special temporary residence permit for 6 or 12 months without meeting the ordinary requirements of the Foreigners Act (Art. 42a of the Special Act).

What was extended to March 4, 2027:
– the validity period of national visas and temporary residence permits issued to Ukrainians;
– the validity of residence cards (karta pobytu), Polish foreigner ID documents, and “tolerated stay” decisions;
– the legal-stay status of Ukrainians who had exhausted their visa-free limit or Schengen visa period.

PESEL UKR: new registration and identity-verification rules

A PESEL number with UKR status remains the key basis for legal stay for refugees from Ukraine. But the rules for obtaining and keeping it were tightened in 2026:

  • an application for PESEL UKR must be filed within 30 days of entering Poland, otherwise there is a risk of losing temporary-protection status;
  • if you obtained PESEL UKR earlier without presenting a passport or another photo ID document (for example, based only on a declaration), you must update your data in the PESEL register, by presenting the document in person at your local urząd gminy, by August 31, 2026;
  • without that confirmation, UKR status will be lost from September 1, 2026, and the register entry will switch to status “NUE”, meaning loss of the right to legal stay based on temporary protection.
If your PESEL UKR was issued only on a declaration, without a passport, don’t put off the visit to your local office. The August 31, 2026 deadline is not expected to be extended again.

Work without a permit: notification instead of zezwolenie

Ukrainians with active temporary protection (PESEL UKR) continue to enjoy simplified labor-market access even after March 5, 2026. The employer only needs to notify the local labor office (PUP), electronically, via the praca.gov.pl portal, within 7 days of the employee starting work. A separate work permit (zezwolenie na pracę) is not required. Failing to file the notification exposes the employer to a fine of 1,000 to 3,000 zł.

For Ukrainians who are legally present in Poland but do not hold UKR status (for example, those who arrived before February 24, 2022 and were legalized on a different basis), the law provides a three-year transition period until March 4, 2029, during which they too can work on the basis of a notification rather than a permit. After that date, they will need an ordinary work title under the general rules for foreigners.

Working as a sole trader or B2B contractor doesn’t require a PUP notification at all, because it isn’t employment: it’s running your own business activity. The key condition is legal stay in Poland, which UKR status secures until March 4, 2027.

Sole proprietorship (JDG) on equal terms with Polish citizens

As of March 5, 2026, registering a sole proprietorship (jednoosobowa działalność gospodarcza, JDG) is governed by the general rules of the act of March 6, 2018 on the participation of foreign entrepreneurs in Poland’s economic activity (Journal of Laws 2018, item 649), rather than by separate provisions of the Special Act.

The key point for Ukrainians under temporary protection: nothing changes. As long as your UKR status remains active, you can register new sole proprietorships and run them on the same terms as Polish citizens, with no extra requirements about the scale or nature of the business.

The situation is different for Ukrainians without UKR status (legalized on another basis, for example a residence card unrelated to temporary protection): they can keep running a sole proprietorship registered before March 5, 2026, but cannot register a new one after that date, unless they hold another residence title that grants that right (for example, a permanent residence permit, EU long-term resident status, an EU Blue Card, or certain types of temporary residence permit).

An alternative to registering your own sole proprietorship is working through a business incubator, where you don’t have to register the activity yourself. We compare both options in Business Incubator vs. Sole Proprietorship: Pros and Cons

The new CUKR residence card

Since May 4, 2026, Ukrainians with UKR status can apply for a new residence card marked “Formerly a beneficiary of temporary protection” (the so-called karta pobytu CUKR). It’s a three-year residence permit that gradually shifts refugees from the temporary-protection regime into a more stable temporary-residence status.

Applications are filed only electronically, through the MOS portal (mos.cudzoziemcy.gov.pl), using login.gov.pl. All four of the following conditions must be met simultaneously:

  • UKR status on June 4, 2025;
  • UKR status on the day the application is filed;
  • continuous UKR status for at least 365 days;
  • UKR status also on the day the voivode issues the card.

The cost is 440 zł (a 340 zł stamp duty for the temporary residence permit plus 100 zł for the physical card). Applications can be filed until March 4, 2027. The CUKR card grants free access to the labor market, the right to run a business on the same terms as Polish citizens, and the right to travel within the Schengen area for up to 90 days in any 180-day period.

Important: obtaining a CUKR card automatically means losing UKR status, you move from temporary protection to an ordinary temporary residence permit. Weigh carefully which option is more advantageous for your situation before applying.

Sole proprietorship, B2B, and the 2026 PIP reform

Legal stay and the right to run a sole proprietorship don’t protect you from having a B2B collaboration reclassified as an employment relationship. Since July 8, 2026, inspectors of the National Labour Inspectorate (PIP) can independently establish that a de facto employment relationship exists where a civil-law contract was formally signed, if the work is performed under the client’s direction, at a place and time it sets, and payment is tied to performing the work itself rather than to a result. This rule applies equally to Polish citizens and foreigners, including Ukrainians running a sole proprietorship. For the full criteria and the transition period, see our series on the 2026 PIP reform here.

FAQ

What happens if I don’t confirm my PESEL data by August 31, 2026?
UKR status will be lost from September 1, 2026, taking with it the right to legal stay based on temporary protection. Your PESEL register entry will change to status “NUE”.

Do I have to get a CUKR card if I already have PESEL UKR?
No, it’s an option, not an obligation. As long as temporary protection is in force (i.e. until March 4, 2027), you can remain on UKR status without a CUKR card. But getting a CUKR card gives you a more stable legal status and makes it easier, for example, to later qualify for EU long-term residence.

Can I run a sole proprietorship and apply for a CUKR card at the same time?
Yes, running a sole proprietorship doesn’t stop you from applying for a CUKR card. After you get the card, you continue running your business on the basis of an ordinary residence permit for economic activity, rather than on the basis of temporary protection.

Bibliography and Legal Basis

  • Act of March 12, 2022 on assistance to Ukrainian citizens in connection with the armed conflict on the territory of that state, as amended (Journal of Laws 2022, item 583)
  • Act of January 23, 2026 on winding down solutions arising from the act on assistance to Ukrainian citizens in connection with the armed conflict on the territory of that state and on amending certain other acts (Journal of Laws 2026, item 203)
  • Act of March 6, 2018 on the rules for the participation of foreign entrepreneurs and other foreign persons in economic activity in the territory of the Republic of Poland (Journal of Laws 2018, item 649)
  • Council Implementing Decision (EU) extending temporary protection under Directive 2001/55/EC, adopted June 13, 2025, in force until March 4, 2027
  • Council Implementing Decision (EU) 2026/1912 of July 30, 2026, published in the Official Journal on August 4, 2026, extending temporary protection until March 4, 2028
  • gov.pl/UDSC notices: “Changes to the special rules on the legality of Ukrainian citizens’ stay” (March 5, 2026) and “Information on the CUKR residence-card procedure”

Author: the Moja Firma team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific facts and circumstances. If anything about your own case isn’t quite clear, feel free to book a free consultation with our team.