Poland offers an attractive environment for freelancers, thanks to its blend of vibrant cities, rich culture, and relatively straightforward administrative processes. This guide will help you understand the key steps, tax obligations, and benefits of freelancing in Poland.
*Please be aware that we do not update this information in real time, so you should verify that the law has not changed recently.
Obtain a PESEL Number:
The PESEL (Universal Electronic System for Registration of the Population) is a unique identification number required for all workers in Poland. It enables you to:
Open a business bank account.
Pay taxes.
Access healthcare.
Register Your Business:
Freelancers operate as sole proprietors and must register with the Central Register for Information on Economic Activity (CEIDG).
Upon registration, you will automatically receive:
A REGON (business registry number).
A NIP (tax identification number).
Freelance Work Visa (for Foreigners):
Required documents:
Proof of residence (e.g., rental agreement).
Financial documentation showing sufficient funds.
Employment or freelance contract.
Open a Business Bank Account:
Present your CEIDG registration, NIP, and REGON at the bank to set up an account.
Register for Healthcare:
Join Poland’s National Health Fund (NFZ) for comprehensive healthcare coverage.
Set Up VAT Compliance:
Register to pay VAT on goods and services sold in Poland and internationally.
Personal Income Tax:
Flat rate of 19% on all freelancing income.
File using PIT-36 or PIT-37 forms.
Goods and Services Tariffs:
Tariffs on international goods range from 0% to nearly 400%.
Additional 5% import tax may apply to luxury goods.
Value-Added Tax (VAT):
Standard VAT rate: 23%.
Reduced rates:
8%: Certain services and goods.
5%: Essential items.
VAT invoices must include:
Sequential numbering.
Seller and buyer details.
VAT registration number and rate.
Enroll in the NFZ for access to:
Physician care.
Prescription medications.
Specialized treatments and hospitalizations.
Dental care.
Monthly contribution: 37.80 PLN.
Required documents for enrollment:
Completed application.
Passport copy.
Proof of residency or employment status.
Freelance Work Visa:
Secure residence and work permits if you’re a foreigner.
PESEL Application:
Register for a PESEL for identification and business setup.
CEIDG Registration:
Complete the CEIDG-1 form to register your business.
Open a Bank Account:
Ensure smooth financial transactions with a local business account.
NFZ Registration:
Enroll in the national health insurance program.
VAT Registration:
Comply with VAT obligations if applicable.
Poland offers a welcoming environment for freelancers, from its straightforward registration process to its affordable healthcare system. Whether you're an experienced solopreneur or just starting out, freelancing in Poland can give you the freedom to shape your career while enjoying everything this culturally rich country has to offer.