If you moved to Poland and your client offers you a B2B contract instead of employment, you need a JDG and someone who keeps it compliant. That is what this page is about: what you will actually pay, which tax form fits your work, and what we do for you every month.
B2B contract or employment
A B2B contract usually pays more on paper because the client saves on employer contributions. In exchange you pay your own ZUS, file your own taxes and carry your own risk. The gap is often worth it for IT, design, marketing and consulting, and rarely worth it below roughly 8,000 zł per month, because fixed ZUS eats a flat amount regardless of income.
Which tax form to choose
You have three options and the right one depends on your costs and your income level. Ryczałt taxes revenue at a flat rate with almost no deductible costs, and it fits service work with few expenses. The progressive scale gives you tax-free allowance and joint filing with a spouse. Linear tax at a flat rate suits high income without family reliefs. We calculate all three on your real numbers before you register, because changing the form mid-year is limited.
ZUS in your first years
- Months 1 to 6: ulga na start, only the health contribution is due.
- Months 7 to 30: preferencyjny ZUS, 456.18 zł in 2026 against the full 1,773.96 zł excluding health.
- After that: mały ZUS plus if your revenue stayed under 120,000 zł, for up to 36 months in every five-year period.
- Once a year: wakacje składkowe, one month with no social contributions.
What you get for the monthly fee
- Monthly bookkeeping, VAT and JPK filings, annual tax return.
- A reminder before every deadline with the exact amount and a ready transfer.
- Unlimited questions in your messenger, included in the fee.
- KSeF setup and the authorisations your accounting office needs.
- Free JDG registration when you sign a bookkeeping contract.
Frequently asked questions
Can a foreigner register a JDG in Poland?
It depends on your residence basis. Since 5 March 2026 Ukrainian citizens need a PESEL UKR or another title that allows business activity on the same terms as Polish citizens, such as a permanent residence permit, EU long-term resident status or a Pole Card. Holders of a temporary residence permit with the right to work qualify in most cases. We check your specific basis before filing.
How much does an accountant cost for a freelancer in Poland?
For a one-person business without VAT the market range is roughly 200 to 500 zł net per month, depending on how many documents you send. Our calculator shows the exact figure for your case, and the price is fixed in the contract for a year.
Do I need to register for VAT as a freelancer?
Not until your annual sales exceed 240,000 zł, which is the threshold from 1 January 2026. Some activities must register from the first invoice, including legal and consulting services. If your clients are VAT registered businesses, voluntary registration is often beneficial because you can deduct input VAT.
What happens if my only client is abroad?
Services to a business in another EU country are usually taxed where the client is, which means you invoice without Polish VAT but register for VAT-UE and file recapitulative statements. Services outside the EU follow different rules. We set this up correctly at the start, because fixing it later means correcting past filings.
