Is B2B better than an employment contract?

It pays a higher gross but you cover ZUS, tax, accounting, and have no paid leave or severance. It suits high-earning specialists, less so entry-level roles.

Do I need to charge VAT?

If your annual revenue exceeds 200,000 PLN you must be a VAT taxpayer. Below that, you can use a VAT exemption for small businesses.

Freelancing and B2B in Poland

Working as a sole trader (JDG) on B2B contracts — registration, invoicing, taxes, and how it differs from employment.

Updated 2026-01-20 · 1 min read

What B2B means here

In Poland, "B2B" usually means you operate as a JDG (sole proprietorship) and invoice your client monthly, instead of being on their payroll. Common in IT, consulting, and design.

Steps to start

Register the JDG in CEIDG (free, online with Profil Zaufany).
Choose a tax form (scale, flat 19%, or ryczałt).
Notify ZUS within 7 days.
Set up accounting (an accountant, ~150–400 PLN/month).
Issue invoices; track revenue and expenses.

Taxes (choose one)

Skala podatkowa: 12% to 120,000 PLN, 32% above.
Podatek liniowy 19%: flat 19% on income after costs.
Ryczałt: flat rate on revenue (2–17% depending on activity); no cost deductions; simplest for service freelancers.

Reliefs

Ulga na start (24 months: ZUS relief).
Mały ZUS Plus (24 months reduced).
Działalność nierejestrowana: earn up to ~3225 PLN/month (2026) without registering — useful for side gigs.

Responsibilities

File PIT annually by 30 April.
Keep invoices and receipts for 5 years.
Pay ZUS and health insurance monthly.

FAQ

Is B2B better than an employment contract?: It pays a higher gross but you cover ZUS, tax, accounting, and have no paid leave or severance. It suits high-earning specialists, less so entry-level roles.
Do I need to charge VAT?: If your annual revenue exceeds 200,000 PLN you must be a VAT taxpayer. Below that, you can use a VAT exemption for small businesses.

This article is informational and not legal advice. Always confirm with the relevant authority.