The analysis in this work is dedicated to the provisions of the PPFE Act. In an accessible manner, it presents the regulations shaping the legal situation of foreign entities undertaking and conducting EA in Poland. It points the differences between a FP and a FE, as well as the principles of undertaking EA by FP in Poland and the forms of EA of FE provided for by Polish law. The analysis encompasses legal regulations and doctrinal findings, as well as the legislator’s explanations as outlined in the justification for the PPFE Act and the EntLaw as the lex generalis for undertaking and conducting EA in Poland. The study is addressed to students, academics, employees of public institutions and business environment institutions, as well as entrepreneurs. The main objective of the paper is to present the rules of undertaking and conducting EA by foreign entities in Poland, as well as to signal ambiguous issues that may raise doubts or cause practical difficulties. The study attempts to assess the existing Polish regulations relevant in this area. To the author's knowledge, there is no English-language study providing a comprehensive analysis of Polish law regarding the rules of undertaking and conducting EA of foreign entities in Poland, which presents these issues in an accessible manner and at the same time is a scientific text based on diverse scientific sources. Therefore, this study, in the author's assumption, can be a starting point for further comparative research on the law of other countries.