The transition to B2B in Poland: what will change in 2026
The transition to B2B in Poland allows for a reduction in the tax burden of up to 40% and provides greater flexibility in organizing commercial activities. However, the rules will change in 2026, with the labor inspectorate gaining the authority to reclassify contracts independently. The decision to transition requires careful preparation.
How the self-employment system worked before
If you are planning to transition to B2B but are unsure about the correct way to draw up the documents, our specialists will help you structure your relationships in line with the new requirements for 2026.
Until 2026, an inspector from the Państwowa Inspekcja Pracy (National Labor Inspectorate) could only initiate legal proceedings if a fictitious contract was suspected. The decision was made by the court, the process took months, and the company had time to prepare its defense. Many employers took advantage of this "gray area" — formally working under contract in Poland, but in fact, it was an employment relationship.
For more than a decade, the state has actively promoted self-employment for over a decade, offering preferential taxation such as B+R and IP Box. Now it is making a 180-degree turn. Why? The budget was losing billions in unpaid ZUS contributions, and workers were losing their social guarantees.
What will change from January 1, 2026
PIP inspectors will be able to independently recognize civil law relationships as labor relationships by administrative decision. The employer is obliged to immediately draw up an employment contract and pay ZUS contributions and taxes.
The decision takes effect immediately, even if you appeal it in court. From the date of the audit, the company will calculate taxes for B2B retrospectively for three years. This makes the transition to the B2B model more risky without proper documentation.
Inspectors receive electronic powers—access to the CEIDG, KRS, ZUS, KAS, and JPK_VAT databases. They conduct remote inspections and request documents in digital format. PIP, ZUS, and the tax office work together—exchanging information and coordinating actions.
After the Krajowy System e-Faktur system is implemented, all invoices between Polish companies and jednoosobowa działalność gospodarcza will be visible to regulatory authorities in real time. If a freelancer actually works as a full-time employee — fixed schedule, regular payments, identical responsibilities, constant subordination — the inspection may recognize the relationship as an employment relationship.
"It's worth starting to prepare now. Conduct an audit of employment and B2B contracts to identify potential risks before inspections begin."
How much does a mistake in business registration cost?
If a B2B contract is recognized as an employment contract, the company pays all ZUS insurance contributions for the last three years. Pension, health, labor fund. It calculates additional income tax based on the recalculated base. It pays vacation pay, sick pay, and other benefits.
The SoDA organization provides a specific calculation: an average-sized IT company with 30 B2B contractors will incur additional costs of PLN 1.8 million per year if it is required to hire them as employees. The financial result will change from a profit of PLN 840,000 to a loss of almost PLN 1 million.
Fines have increased. For obstructing inspections or providing false information, fines can reach up to PLN 50,000, and for repeat offenses, up to PLN 90,000. Not only companies are liable, but also individual board members.
Deeper into mechanics: what the inspector sees
During the inspection, the PIP inspector analyzes the actual conditions rather than the contract. He requests electronic correspondence, task trackers, meeting schedules, and payment documents for three years.
Three red flags for the inspector: identical amounts on invoices every month, regular work calls at the same time, no other clients in CEIDG. This combination indicates a disguised salary.
- Little-known fact: an inspector may recognize an employment relationship even if it has already ended. If you closed your JDG a year ago but worked with one customer for three years, you will still receive additional charges.
- The second little-known fact: VAT exemption for JDG (zwolniony z VAT) only applies to businesses with an annual turnover of up to PLN 200,000. If this limit is exceeded, you must register as a VAT payer — many people overlook this point.
- Third nuance: for international settlements, JDG needs a VAT UE certificate. Without it, reverse charge applies, but the tax authority may request confirmation of status.
Getting your B2B transition right the first time saves months of time and protects you from the risks of reclassification — learn how to avoid common mistakes when registering and drafting contracts. We will show and tell you everything!
The three most common mistakes when transitioning to B2B
Mistake 1: Maintain all terms and conditions of employment
The company is rewriting the employment contract to B2B, but nothing is changing. Employees arrive at 9:00 a.m., leave at 6:00 p.m., receive a fixed monthly salary, and follow their manager's instructions. It seems that simply changing the type of contract is enough — quick and convenient.
But during an inspection, the inspector can see that the B2B arrangement is fictitious in five minutes. Companies are charged all ZUS contributions for three years plus penalties. You lose the main benefit of switching to B2B and receive financial sanctions. A formal transition without changing the terms of employment is a direct path to problems.
Mistake 2: Working with one client without a protective structure
JDG issues invoices to one Polish company month after month, for the same amounts, with no other clients. It is convenient to work with one regular customer, as there is no need to look for projects.
However, after the introduction of KSeF, regular payments from a single source create the appearance of disguised employment. For the tax authorities and PIP, this is a sign of economic dependence. The risk of reclassification increases significantly. You lose your status as an entrepreneur and all the associated benefits. The transition to self-employment loses its meaning with this structure.
Mistake 3: Ignoring copyright transfer
The contract does not specify that the contractor transfers copyright (przenosi autorskie prawa majątkowe) to the customer. This seems to be a technical formality that does not affect the work.
Without a clear indication of when the rights are transferred and what's being handed over, the customer doesn't legally own the work. If there's a dispute, the contractor can ask for extra payment or stop you from using it. For project work, this totally messes up the whole business model. You lose the ability to legally use the code, design, or content you paid for.
"The foundation of a stable labor market is transparent rules—clear criteria for distinguishing between B2B and employment relationships, standardized control procedures, and predictable actions by authorities."
The other side of the coin: when reform is justified
The PIP reform truly addresses a real issue. Thousands of workers have been laboring for years without social security, vacation time, or sick leave under the guise of being entrepreneurs. Employers have been saving on contributions while shifting the risks onto individuals.
In construction, logistics, and retail, fictitious B2B schemes have become widespread. Construction workers were given JDG status, but worked on a schedule under the supervision of a foreman for a fixed rate. Formally, they were entrepreneurs, but in reality, they were employees without rights.
For such situations, the new powers of the PIP are a restoration of justice. The problem lies elsewhere: the law does not distinguish between abuse and legitimate models. A programmer or designer who consciously chose B2B for flexibility and independence falls under the same criteria as an exploited handyman.
The question is not whether workers need protection. They do. The question is how to avoid destroying the entrepreneurial ecosystem that the state itself has been building for decades. The transition to B2B should remain a legal option for those who are actually engaged in entrepreneurial activity.
How to legally transition to B2B in Poland
A B2B contract remains legal if the cooperation is truly entrepreneurial in nature. The legal formalities must correspond to the actual working conditions. A smooth transition begins with understanding the key differences between employment and entrepreneurial relationships.
Key criteria for legal transition:
- Freedom to organize your work: no fixed schedule, no supervision, you can refuse assignments
- Proprietary tools and methods
- Entrepreneurial risk: few customers, economic independence
Understanding how to transition to B2B correctly helps avoid reclassification. The contract must be for the provision of services (umowa o świadczenie usług). It specifies the transfer of copyright—the subject matter, the moment of transfer, and the possibility of further use.
Having at least two clients is not a legal requirement, but it is an important safeguard. For inspectors, it is a sign of the entrepreneur's independence.
"The contract must explicitly state that the contractor transfers copyright to the customer upon payment. It is necessary to specify the subject of the transfer, the moment of transfer of rights, and the possibility of further use of the result."
The difference between employment contracts and B2B: what to choose
| Criterion | Umowa o pracę | B2B (JDG) |
| Tax burden | High: employer contributions + PIT | Reduced to 40% |
| Flexible schedule | Fixed | Free |
| Social guarantees | Full package | Independent payment of taxes and insurance |
| Risk during verification (after 2026) | Minimum | High if incorrectly formatted |
| Number of customers | One employer | You can work with several |
The choice between an employment contract and B2B depends on the nature of the work. For project work with measurable results, B2B offers advantages in terms of tax optimization and flexibility. The transition makes sense when you are prepared to take on entrepreneurial risks. For regular employment with fixed responsibilities, an employment contract is safer and provides social protection.
What professions are suitable for working through a company?
This model is natural for intellectual and creative professions: programmers, UX/UI designers, marketers, business analysts, consultants, videographers, copywriters, translators, teachers. The work is project-based, the results are measurable, and the methods are individualized.
B2B for foreigners is also becoming a popular choice—it allows you to work legally in Poland without having to find an employer. Poland is particularly attractive for IT specialists—it has a developed ecosystem, competitive rates, and a simple business registration process.
B2B is categorically unsuitable for professions with mandatory employment contracts: construction trades, medical workers, drivers, factory workers. Strict occupational safety requirements apply here.
What the IT industry offers
SoDA calls for urgent adjustments to the project. Up to 97% of the IT market consists of SMEs, where labor costs account for 70-90% of expenses.
SoDA proposes: developing an official checklist of criteria for entrepreneurs, conducting a pilot program prior to full implementation, introducing a 90-180 day grace period before deciding on reclassification, and creating a safe harbor mechanism for verified contracts.
The main requirement is that the reform should not be retroactive. Retroactive application of sanctions violates the principle of trust in the state.
Registration and accounting: practical steps
To start working through JDG, you need to register with the CEIDG system. The procedure takes one day and is free of charge. This is the first step in becoming an entrepreneur. You will need: a copy of your passport, a CEIDG extract, and, if you work with European clients, a VAT UE certificate.
Accounting for JDG can be organized independently if turnover is low, or through a specialized agency. It is important to correctly issue invoices, keep records of income and expenses, and submit PIT declarations on time. The transition from an employment contract to B2B requires an understanding of these processes.
Consulting with a lawyer on B2B matters at the start-up stage helps to avoid mistakes in drafting contracts and structuring customer relationships. This is especially important after the changes in 2026.
What to do now
By January 2026, audit all B2B contracts. Check the actual working conditions for compliance with the business model. If you are planning a transition, start preparing now.
Review the wording of contracts. Remove terms related to employment relationships: "working hours," "job responsibilities," "subordination." Add provisions regarding the project-based nature of the work, freedom of methods, and transfer of rights.
Prepare documentation: work completion reports, remote work regulations, and occupational safety instructions. The inspector may request all of this in electronic form.
For JDG working with Polish companies: ensure that the contract describes the performance of services, not obligations. Reflect at least occasional cooperation with other clients in the documents. This reduces the risk of economic dependence being recognized and helps to maintain the advantages of working under contract.
If you are planning to transition to B2B but are unsure about the correct way to draw up the documents, our specialists will help you structure your relationships in line with the new requirements for 2026.
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