Invoices without your own company in Poland: how it works and how much tax
Is it possible to work legally and issue invoices in Poland without registering a company? We explain how a business incubator works, where the 6% tax comes from, and who it suits.
Can you work at all without opening a company?
Can you legally work and issue invoices to clients in Poland without opening your own company? Yes - most often this is done through a business incubator. You work under the incubator's legal entity: it issues invoices to the client, and you receive your income under a civil law contract, without registering a JDG. The tax rate is 6% of turnover for IT and creative professionals (when transferring copyright) and 9.6% for others, without mandatory ZUS contributions under umowa o dzieło.
Łatwy Start works exactly this way: not loans, not grants, and not an investor, but a way to legally formalize your own income.
There are two paths without your own company.
- Business Incubator - you don't register either a sole proprietorship in CEIDG or a company (spółka) in KRS, but work under the incubator's legal entity. It issues invoices, keeps records, and pays tax for you, so this path suits regular work with clients.
- Działalność nierejestrowana (unregistered activity) - for very small and irregular income. There's a turnover limit here, and if you exceed it, you need your own company or an incubator. If you have a couple of orders per quarter, this may be enough.
If you work regularly but don't want to open a company, the incubator is what's left.
Działalność nierejestrowana, incubator or JDG: how to issue an invoice
| Działalność nierejestrowana | Your own company (JDG) | Business Incubator (Łatwy Start) | |
| Do you need your own company | No, no CEIDG registration | Yes, registration in CEIDG | No, you work under the incubator's company |
| Who issues the invoice | You do, issuing a rachunek or invoice at the client's request | You do, from your own company | The incubator, in its own name |
| Income limit | 10,813.50 zł of revenue per quarter in 2026 (225% of the minimum wage) | No limit | No limit. The 6% rate applies up to 240,000 zł a year, 9.6% up to 144,000 zł |
| Tax | PIT on the tax scale: 12%, and 32% on income above 120,000 zł | Your choice of the 12% and 32% scale, 19% flat tax or ryczałt (12% or 8.5% for IT) | 6% of turnover with copyright transfer, 9.6% without it, 25.6% above the limit |
| ZUS Contributions | Not paid on the activity itself | Mandatory. For the first 6 months you can pay only the składka zdrowotna, then reduced contributions for 24 months, and after that full ZUS or Mały ZUS Plus (if revenue for the previous year was up to 120,000 zł) | None under umowa o dzieło, yes under umowa zlecenie |
| VAT | Exempt until annual sales exceed 240,000 zł, with exceptions | Exempt until annual sales exceed 240,000 zł (prorated in the first year), with exceptions such as consulting services. Or registration as a VAT payer | The incubator issues the invoice as a VAT payer. Clients in Poland are charged 23% VAT, while foreign companies are generally not charged Polish VAT (reverse charge applies to EU companies) |
| For foreigners | Restricted since June 1, 2025. Allowed for citizens of the EU/EEA, Switzerland and the US; others only with certain residence statuses (e.g., permanent residence, Blue Card, Karta Polaka) | You need the right to run a business in Poland | No company of your own needed. You need access to the labor market, and the incubator prepares the work permit documents |
| Who it suits | Occasional small jobs | Consistently high income, your own VAT-EU number, hiring employees | Regular project work without your own company |
Figures for 2026. Rates apply to Polish tax residents.
What a business incubator in Poland actually is (it's not what you think)
In many countries, an incubator is a startup program that provides mentors and money in exchange for a stake in the company. The Polish inkubator przedsiębiorczości we mean here works differently, and you work under the incubator's legal entity without registering your own company.
The incubator has its own legal entity with a NIP and REGON. You find the client, and the incubator issues the invoice to them in its own name.
So if you search for "business incubator Poland" looking for investment, this kind of incubator won't help. It serves a different purpose. With it, you legally issue invoices and earn income without your own company.
How it works step by step
- You find a client and agree on the work.
- The invoice to the client is issued by the incubator under its own legal entity and NIP, and it also signs the B2B contract with your client.
- The client pays into the incubator's account.
- The incubator signs a civil-law contract with you, usually umowa o dzieło, that is, a contract for a specific work result.
- The incubator withholds tax and its commission, then sends you the rest. How long the transfer takes depends on your bank.
Under umowa o dzieło, you deliver the result of your work to the incubator (code, project, text, report, recording), and if the copyright to it passes to the incubator as well, the tax rate is lower.
How much tax - is it really 6%?
Yes. Tax is calculated directly on turnover - on the amount you receive, without complex deductions:
- 6% of turnover - if you transfer copyright to your work to the incubator. Applies to income up to 240,000 zł per year.
- 9.6% of turnover - if you don't transfer copyright. Limit - 144,000 zł per year.
- On amounts exceeding the limit tax - 25,6%.
Under umowa o dzieło no ZUS contributions are due. The 6% rate is available to IT and creative professionals if the rights to the result (code, design, text, project) pass to the incubator.
At the same time, the contract must describe the work you actually do.
Who it works for and who it doesn't
The model is based on umowa o dzieło: your work must have a specific copyrighted result, and you transfer the rights to it to the incubator when you need the 6% rate.
Fits: programming and IT, design and UX/UI, marketing and advertising, copywriting and content, translations, analytics and consulting, photo and video, architecture and engineering projects, online courses and educational materials.
Works less well with this model - transportation (taxi, Uber/Bolt), beauty services, cleaning, gastronomy, goods trade, and courier delivery. These types of work usually require your own company or a license, in which case it's better to open a JDG or sp. z o.o.
Is this legal? And what are the risks
Yes, it's legal. You work under umowa o dzieło (contract for specific work) with the incubator, using its legal entity. This is how people in Poland have worked for several years.
However, since 2026, a mistake costs more.
PIP reform. On July 8, 2026, a law expanding PIP's powers took effect (Ustawa of 11.03.2026, Dz.U. 2026 poz. 473). Now Państwowa Inspekcja Pracy (Labor Inspectorate) can, on its own and by administrative decision, recognize a civil-law contract or B2B as an employment relationship, with no court needed. What counts is how the work is actually done, not the name of the contract (art. 22 § 1¹ Kodeks pracy), so no intent is required. The decision can be appealed in court.
If the contract is reclassified, the consequences are:
- additional ZUS, PIT, and składka zdrowotna (health contribution) charges from the date of the decision, because the law treats that date as the date the employment contract was concluded (art. 34 ust. 2f of the PIP Act); in addition, ZUS and the tax office may review past periods under their own rules;
- a fine under art. 281 § 1 of the Kodeks pracy (Labor Code) from 2,000 to 60,000 zł, which the law addresses to the employer side, meaning the incubator in our model, not you;
- an on-the-spot inspector fine (mandat) of up to 5,000 zł, also for the employer side.
A PIP decision cannot be turned against the worker themselves (art. 34 ust. 2l of the PIP Act). For the worker, the consequences are different: income starts being treated as under an employment contract, and tax and contributions are recalculated. Any arrangement where the contract in practice disguises the work of a regular employee (instructions, schedule, workplace, personal performance) is at risk.
Why after the reform it matters more who you work with. Now it's important that your activity truly fits the model and that the contract matches the actual work and is confirmed by a result. Not every provider checks this. At Łatwy Start, lawyers and accountants handle the contract type, the form of the result, and its records; this is part of the service. The practical side of the work, meaning who sets the tasks and the schedule, depends on you and the client.
When it's better to open your own JDG
An incubator is convenient as long as you'd rather not deal with registration, ZUS contributions, and reporting. Your own company (JDG) is usually more profitable with consistently high income, and also if you need your own VAT-EU or hire people, but you can start with an incubator and move to JDG later (the reverse happens too). More details in the article "JDG or incubator: what to choose at the start".
What's next
The incubator is designed for project-based and freelance work with a clear deliverable.
Whether it suits you specifically is best discussed at a consultation on incubator service.
Frequently Asked Questions (FAQ)
Can I issue invoices without having my own company in Poland?
Yes. The invoice to the client is issued by the incubator's legal entity, and you receive income under a contract with it, so there's no need to register a JDG.
Is it true that the tax is only 6%?
Yes. Tax is calculated on turnover. The 6% rate applies when you transfer copyright to your work to the incubator (income up to 240,000 zł per year), 9.6% without copyright transfer (up to 144,000 zł), and amounts above the limit are taxed at 25.6%.
Do I need to pay ZUS?
Under umowa o dzieło there are no mandatory ZUS contributions. Health insurance can be arranged separately if desired.
Who is the incubator not suitable for?
Those whose work requires their own company or a license, for example transport, beauty, cleaning, courier delivery, goods trade, food service. They usually need their own company (JDG or sp. z o.o.).
Is this legal?
Yes. You sign the umowa o dzieło with the incubator and work under its legal entity. The contract just has to match what you actually do.
This material is of a general informational nature and does not constitute individual tax or legal advice.