How to Register and Work as a Freelancer in Poland in 2025

So you’ve decided to freelance in Poland – great choice! Poland offers a thriving market, reasonable cost of living, and a welcoming atmosphere for solo entrepreneurs. However, being a freelancer (whether you’re a local, expat, or digital nomad) means navigating business registration, tax obligations, and new rules like mandatory e-invoicing in 2025.

This comprehensive guide will walk you through how to register as a freelancer (sole proprietor) in Poland, handle your taxes and social security, and stay compliant with the latest regulations. We’ve included actionable tips and up-to-date info on everything from CEIDG business registration to ZUS contributions, PIT tax forms, and even what to do since Poland has no digital nomad visa. By the end, you’ll know exactly how to set up your solo business and operate it smoothly in 2025’s regulatory landscape.

Setting Up Your Freelance Business in Poland

Choose a Business Structure: Sole Proprietorship (JDG)

For most solo freelancers, the simplest route is registering as a sole proprietorship, known in Polish as jednoosobowa działalność gospodarcza (JDG). This form of business is owned and run by you alone, and it’s the go-to option for freelancing in Poland. The good news is there’s no minimum capital required to start, and registration is free. You’ll have full control over the business and benefit from relatively simple accounting requirements. Keep in mind that as a sole proprietor, your business income is personal income (taxed via PIT), and you’ll be personally responsible for any liabilities.

Why JDG? It’s quick to set up and flexible. You can even register online in a day or two. Other forms (like a limited company) involve more complexity and aren’t necessary unless you plan to scale up or bring partners. A JDG lets you test your business idea with minimal bureaucracy.

Requirements: PESEL, NIP, and REGON

Before registering, ensure you have a PESEL number (Polish national identification number). A PESEL is required for the online registration process and for tax purposes. Polish citizens have this by default; foreigners can obtain one by applying at a municipal office (it’s needed for anyone who will pay taxes in Poland). If you don’t have a PESEL yet, you can still register in person using your passport, but getting a PESEL will make life easier for e-government services.

When you register your business, you will also either need or receive the following identifiers:

• NIP (Tax Identification Number): If you don’t already have a Polish NIP, one will be assigned to you during registration. This is used for all tax matters.
  
  
• REGON (Statistical Number): This is a business registry number for statistical purposes. It’s also assigned automatically upon registration.
  
  

💡 Tip: Have a business name in mind. By law, a sole proprietorship’s name must include your full name (e.g., “Jan Kowalski Consulting”), but you can add a unique brand or trade name as well.

Registering via CEIDG (Central Business Register)

To officially register as a freelancer, use the CEIDG (Central Registration and Information on Economic Activity) system. This is the online portal for registering sole proprietors. You can access it through the government website or even via some banks’ online banking services.

Steps to register your sole proprietorship (JDG):

1. Prepare Required Info: Gather your PESEL, a business address in Poland (can be your home address or even a virtual office), and decide on your business name and the scope of activities. You’ll need to select an appropriate industry code (PKD) that describes your freelance activity.
   
   
2. Complete the CEIDG-1 Application: Fill out the online form with your personal details, business name, address, and chosen tax form (more on tax choices below). The form also lets you apply for NIP/REGON if you don’t have them. If you prefer, you can submit the form in person at any city or municipal office.
   
   
3. Sign and Submit: If filing online, you’ll need to sign the form digitally – you can use a trusted profile (ePUAP) or a qualified electronic signature. If you can’t do this, submit the application code at the office within 7 days to finalize it.
   
   
4. Confirmation: CEIDG registration is usually processed immediately or within one business day. Your NIP and REGON will be issued automatically and linked to your PESEL. You’ll appear in the online CEIDG registry as an active entrepreneur.
   
   
5. ZUS Social Security Registration: Right after CEIDG registration, you must register with ZUS (Social Insurance Institution) as a payer of social security. This involves submitting a form (ZUS ZUA or ZUS ZZA) within 7 days, which can be done electronically or at a ZUS branch. (We’ll cover ZUS in detail later.)
   
   

Once these steps are done, congratulations – you have a legally registered freelance business in Poland! It’s time to understand your obligations for taxes and insurance.

Open a Business Bank Account (Recommended)

Polish law does not strictly require a separate business bank account for sole proprietors, but it’s highly recommended to open one. Separating business finances from personal ones will simplify your accounting and tax reporting, and it looks more professional when dealing with clients. Most Polish banks offer free or low-cost business accounts for sole traders. To open one, you typically need your ID, proof of CEIDG registration, and your NIP number. By keeping all your client payments and business expenses in one account, you’ll save yourself a lot of headache when tracking income and costs.

Example: If your personal account is flooded with grocery and rent transactions alongside client payments, it’s hard to prove what was business-related. A dedicated account makes it crystal clear – and your accountant (or you, if you DIY) will thank you later.

Taxation for Freelancers: Income Tax Methods

One of the perks of freelancing in Poland is that you can choose how your income is taxed. When registering (or by February 20 of the year, if you want to change later), you must select a taxation method for your business income. The main options are:

1. Progressive Tax (General PIT Scale): This is the standard personal income tax scale with two brackets – 12% on income up to PLN 120,000, and 32% on the excess over PLN 120,000. There’s a tax-free allowance of 30,000 PLN (which translates into an annual tax credit of 3,600 PLN) that effectively makes the first portion of income tax-free. This option is good if your income isn’t very high or if you have substantial business expenses to deduct. It allows using tax credits and deductions. You will file an annual PIT-36 return in this case (the form for business income under general rules).
   
   
   • Ideal for: Freelancers expecting to earn under ~120k PLN or those with significant deductible costs.
     
     
2. Flat Tax (19%): A flat 19% income tax rate regardless of income level. You lose the tax-free allowance and most deductions – it’s a “no-frills” fixed rate. This method is often chosen by higher-earning freelancers (e.g. consultants, IT contractors) because once you cross into the 32% bracket, the flat 19% saves money. You cannot joint-file with a spouse or use many personal reliefs on flat tax. Annual filing is done on PIT-36L form (the “L” is for linear/flat tax).
   
   
   • Ideal for: High earners (over ~150k PLN/year) with relatively low expenses.
     
     
3. Lump-Sum Tax on Registered Revenue (Ryczałt): A simplified scheme where you pay a fixed percentage of your gross revenue, with no cost deductions. The rate depends on the type of services you provide – common rates for freelancers are 8.5% (for many services, e.g. creative or teaching) or 12% (for specialized professions), but rates can range from 2% up to 17% for different activities. If you choose ryczałt, you cannot deduct expenses, but the tax rate is low. There are thresholds: you qualify if your prior year revenue didn’t exceed €2 million (around PLN 9 million). Also, some activities are excluded from this form. Lump-sum payers file an annual PIT-28 return.
   
   
   • Ideal for: Freelancers with high profit margins and low costs – for example, a software developer with minimal expenses might enjoy paying just 12% on gross income. It’s also good for those who hate bookkeeping, as it simplifies accounting (no cost tracking).
     
     
4. NEW: Cash-Based PIT (from 2025): Starting in 2025, Poland introduced an optional cash accounting method for PIT. In simple terms, if you opt in, you pay income tax only when you actually receive payment from your client, rather than when you issue the invoice. This is a game-changer for freelancers with slow-paying clients or long payment terms – it helps your cash flow. You can combine this with any of the above tax regimes (scale, flat, or lump-sum). To qualify, you must be a small entrepreneur (revenue last year ≤ 1 million PLN and not keeping full accounting books). You need to file a declaration with your tax office to use this method (either when starting the business or by the end of the year for the next year).
   
   
   • Ideal for: Freelancers who struggle with late payments – under cash-based PIT, if a client hasn’t paid yet, you don’t prepay the tax on that invoice.
     
     

Example: Maria is a graphic designer. She expects to earn around PLN 80,000 in 2025 and has considerable expenses for software and hardware. The progressive 12% tax suits her, because her income stays in the lower bracket and she can deduct those expenses. Her friend Piotr is an IT consultant billing PLN 200,000+ a year with minimal costs – he opts for the 19% flat tax to avoid the 32% rate on higher earnings. Another friend, Anna, teaches English online and earns PLN 50,000 with almost no expenses; she chooses the lump-sum 8.5% tax for its simplicity.

Note on PIT Forms: As a freelancer, you will file an annual tax return specific to your chosen method. Most freelancers under the scale or lump-sum will use PIT-36 (for standard and some special incomes), while flat-tax users file PIT-36L, and lump-sum users file PIT-28. Be mindful to use the correct form and update it if you change your tax regime mid-career.

Social Security and Health Insurance (ZUS)

When freelancing in Poland, you are responsible for paying your own social security contributions to ZUS (Zakład Ubezpieczeń Społecznych). These contributions cover your state pension, disability, accident insurance, and healthcare. For many freelancers, ZUS is the biggest monthly fixed cost – sometimes dreaded, but it comes with long-term benefits (pension, insurance).

Here’s what you need to know about ZUS in 2025:

• Mandatory Contributions: As soon as you register your business, you must begin paying ZUS each month. The main parts are pension insurance (emerytalne), disability insurance (rentowe), accident insurance (wypadkowe), and a small Labor Fund fee. Health insurance (discussed separately below) is also mandatory. Sickness insurance (chorobowe) is optional – you can pay a bit extra to be eligible for sick leave benefits.
  
  
• Costs: For an established business (beyond the relief period), the total social security + health payment is around PLN 1,700 per month in 2025. This assumes you pay full-rate ZUS on the standard base (which is 60% of the average wage). The 2025 forecast put the base high enough that ZUS went up from ~PLN 1,600 in 2024 to ~PLN 1,700. This is like a “subscription you can’t cancel,” as one freelancer joke goes, but it funds your future pension and benefits.
  
  
• New Business Relief: If you’re just starting out, you’re in luck – Poland offers ZUS reliefs for new entrepreneurs. You can usually claim “Ulga na start” – a startup relief that lets you skip ZUS social security payments for the first 6 months (you only pay the health insurance during this time). After that, for the next 24 months, you can pay a reduced rate called preferential ZUS (around half the normal social security amount). These reliefs significantly lower your costs in the first 2.5 years of business. Be sure to notify ZUS when registering that you are using Ulga na start or the preferential basis.
  
  
• Annual Cap: There is an annual earnings cap for pension and disability contributions – in 2025 the cap is PLN 260,190 of income. If your income (for contributions) exceeds that, you stop paying those particular contributions for the rest of the year. This usually only affects high earners.
  
  
• Health Insurance Contributions: Health insurance (składka zdrowotna) is paid to ZUS but calculated differently from other parts. As of 2025, health premiums have been slightly reduced for small businesses. The minimum monthly health contribution is now 9% of 75% of the minimum wage, which comes out to about PLN 315 per month. (It was ~PLN 381 in 2024, so this is a welcome drop.) If your income is higher, and you’re on the progressive or flat tax, you may pay more – 9% of your actual income (for progressive) or 4.9% for flat tax, with the minimum as a floor. Lump-sum taxpayers have fixed health payment tiers based on revenue brackets, but those too use the new lower base. Importantly, health contributions are not deductible from your tax (a change from a few years ago). So consider it a pure expense, but it grants you access to public healthcare.
  
  

💡 Tip: Mark your calendar for ZUS deadlines. Contributions are due by the 10th of each month for the previous month (if you have no employees). For example, pay January’s ZUS by February 10. Missing payments can incur interest, and consistent non-payment might get ZUS on your case, so stay on top of it. Setting up automatic transfers or reminders can save you from trouble.

VAT and Invoicing Obligations

Aside from income tax, you need to understand VAT (Value Added Tax) and how to invoice clients properly:

• VAT Registration: Poland allows small businesses to operate VAT-free until they hit a revenue threshold. In 2025, the VAT registration threshold remains PLN 200,000 in annual sales (approx €45k) for domestic businesses. If you expect your freelance services revenue to stay below that and you only work with Polish clients or EU businesses with reverse charge, you might choose VAT-exempt status. This means you won’t charge VAT on your invoices, but you also can’t deduct VAT on purchases. However, if you work with corporate clients, especially abroad, being VAT-registered can be beneficial. Many B2B clients prefer dealing with a VAT-registered supplier for tax credit reasons. Also, if you provide services to clients in other EU countries, you may need to register for VAT (or at least for EU VAT OSS/IOSS schemes) to comply with cross-border VAT rules.
  
  
  • Bottom line: If your turnover will exceed 200k PLN or you plan to expand, register for VAT. If you remain small and local, you can start VAT-exempt and register later when needed. You can voluntarily register for VAT even below the threshold if it makes business sense.
    
    
• Invoicing Rules: As a freelancer, you must issue invoices for your work (especially for business clients). Polish law requires specific information on invoices: your name/address, client’s name/address, your NIP, client’s NIP (if they are a business), date of issue, date of service, description of service, amount, VAT amount or note about VAT exemption, etc. Make sure each invoice has a unique sequential number and is issued by the 15th of the month following the month of service at the latest. You can invoice in foreign currency if needed, but you must convert and note the amount in PLN for VAT purposes using the official exchange rate.
  
  
• KSeF – Mandatory E-invoicing: A major change is on the horizon: Poland is implementing a national e-invoicing system called KSeF (Krajowy System e-Faktur). This is a government platform where structured electronic invoices are issued and stored. Originally, Poland planned to make e-invoicing via KSeF mandatory for all businesses by 2025, and while timelines have shifted a bit, the plan is moving forward. As of the latest update, mandatory KSeF for B2B invoices is set to roll out in 2026 (February 1, 2026 for large taxpayers over 200M PLN, and by April 2026 for smaller businesses). Small taxpayers with very low invoice volumes have until 2027. However, freelancers should start preparing now – it’s expected that all freelancers will need to issue invoices via KSeF well before these final deadlines. In fact, if you are currently VAT-exempt, you might be required to use KSeF a bit later than VAT payers (the government had considered January 1, 2025 for VAT-exempt businesses to join, though the 2026 timeline suggests a blanket delay).
  
  
  • What does KSeF mean for you? Essentially, you’ll issue your sales invoices through a government web portal or API. The invoice in XML format goes to KSeF, gets a unique ID and timestamp, and is then considered delivered to your client via that system. Paper or PDF invoices will eventually be phased out for B2B. The upside is standardized invoices, faster VAT refunds, and reduced fraud. The downside: a new system to learn. Be sure to register for KSeF (you’ll use your digital certificate or e-ID to access it) and maybe integrate an invoicing software that supports KSeF to make your life easier. As of 2025, using KSeF is voluntary for most, but starting early will keep you ahead of the curve.
    
    
  • Note: Consumer (B2C) invoices are not required in KSeF, only B2B. Many freelancers work B2B, so it’s highly relevant.
    
    
• Invoice Storage and Records: Poland already eliminated the old monthly VAT returns in favor of the JPK_V7 (SAF-T) file, but with KSeF, much of that data is captured in real time. Still, keep copies of invoices and proof of delivery. If you’re not on KSeF yet, email PDFs promptly to clients and keep confirmation. Maintain an expense records book (KPiR) if you’re on progressive or flat tax to track your income and costs (lump-sum taxpayers just track revenues since tax is on revenue).
  
  

💡 Tip: Invest in a good invoicing tool or accounting software. There are Polish online tools (like inFakt, Fakturownia, wFirma, etc.) that are KSeF-ready and handle VAT calculations. They save you time and help avoid errors that could trigger audits. Some tools can also submit your JPK files and even integrate with your bank to match payments.

No Digital Nomad Visa (Visas and Residency for Non-EU Freelancers)

One thing you might be wondering as a foreign freelancer: Does Poland have a digital nomad visa? The short answer is no – Poland does not currently offer a specific “digital nomad visa.” Unlike some other countries in Europe, you won’t find a dedicated remote worker visa here. But don’t worry, there are alternative paths for non-EU citizens to live and work from Poland:

• Schengen Tourist Visa / Visa-Free Entry: If you’re from a country that has visa-free travel to Schengen (e.g. US, Canada, Australia, etc.) or you obtain a Schengen tourist visa, you can stay in Poland up to 90 days in any 180-day period. Many digital nomads do this for short stints. Important: Formally, a tourist visa doesn’t allow “working” – however, if you are working remotely for clients abroad, it’s a gray area often tolerated for short stays. It does not allow you to register a business or become a tax resident, though.
  
  
• Type D National Visa: For longer stays, Poland issues national visas (Type D) usually valid up to 1 year. These are typically for specific purposes: work for a Polish employer, study, family reunification, etc. One option is to enroll in a Polish language course or university program to get a visa as a student, which lets you stay and legally work part-time. Not conventional, but some nomads use student visas to base in Poland.
  
  
• Freelancer Visa / Residence Permit: Poland doesn’t label it “digital nomad visa,” but there is a possibility to get a temporary residence permit for running a business (essentially a freelance visa). Under the Type D category, Poland has a special visa (and corresponding residence permit) for freelancers who register a sole proprietorship in Poland and pay taxes locally. In practice, you’d need to register your business (JDG) in Poland (as we described earlier) and then apply for a residence permit on that basis. You must show that you have a viable business (they may check that you have clients or income) and health insurance, etc. This freelancer residence permit can be issued for up to 2 years and is the closest thing to a “digital nomad visa” Poland offers. After 5 years of continuous stay on such permits, you could qualify for a longer-term EU residence.
  
  
  • Note: The process requires some paperwork and patience, and it’s best to start it while your current visa is still valid. Having contracts or invoices to show your business activity will help.
    
    
• EU Blue Card or Work Permit: If you have a higher income and an employer willing to “sponsor” you, an EU Blue Card is an option. But for pure freelancers, that’s not applicable unless you turn yourself into an “employee” of your own company or a umbrella company.
  
  
• Establishing a Company: Non-EU nationals can open a Polish limited liability company (Sp. z o.o.) without needing special status, and on that basis get a visa. However, a Sp. z o.o. has higher setup cost and accounting requirements. Most solo freelancers don’t need this unless the sole prop route is unavailable due to visa restrictions.
  
  

For EU/EEA/Swiss citizens, no visa is required – you have freedom to live and work in Poland. Just register your stay after 90 days and you’re good to go.

💡 Tip: Always double-check the latest immigration rules. In Poland, immigration bureaucracy can be strict. Many non-EU freelancers consult an immigration lawyer or specialist to figure out the best visa strategy. Also, keep your business fully legal and pay your taxes in Poland if you’re residing here – as a tax resident, you must report your worldwide income, so planning is key to avoid surprises.

Extra Tips for Freelancing Success in Poland

• Stay on Top of Deadlines: Polish tax deadlines can creep up on you. Remember that annual PIT returns are due by April 30 every year (for the previous year’s income). ZUS contributions are due by the 10th of each month, and if you pay monthly/quarterly income tax advances (for those not on lump-sum), those are due by the 20th of the month/quarter. Mark these in your calendar or task app. Missing a deadline can mean penalties or interest.
  
  
• Keep Proper Records: Maintain a KPiR ledger (income and expense journal) if required, or at least a spreadsheet to log all invoices issued and expenses incurred. Save receipts and invoices for your expenses – in case of an audit, you’ll need them to back up your deductions. A good practice is to digitize and organize them in cloud folders (no more shoeboxes of receipts – go digital for sanity).
  
  
• Separate Personal and Business Expenses: Use that business bank account for business transactions only. Avoid the trap of mixing expenses (e.g., don’t buy groceries or personal shopping on the business account). It simplifies accounting and demonstrates professionalism. Also, some expenses like client meals or a home office portion of rent can be deducted – but only if you have proper documentation and pay from the business funds.
  
  
• Use Professional Help or Software: If Polish accounting and taxes feel overwhelming, don’t hesitate to hire a biuro rachunkowe (accountant) or use an online accounting service. Many freelancers use English-friendly services that handle bookkeeping, tax filings, and even ZUS for a monthly fee. This can free up your time to focus on your work rather than paperwork.
  
  
• Plan for Taxes: Unlike a salaried job, no one withholds your income tax – it’s on you to set aside money for taxes. A good strategy is to put aside a percentage of every payment you receive into a separate savings sub-account, anticipating the tax bill. That way, when it’s time to pay quarterly or yearly taxes, you’re prepared.
  
  

Leverage Xolo for Hassle-Free Freelancing

Navigating the Polish bureaucracy isn’t everyone’s cup of tea. If all the talk of NIPs and ZUS makes your head spin – or if you’re an expat/digital nomad who doesn’t want to fully register a business in Poland – consider using Xolo’s solutions to simplify your freelance life.

Xolo Go: This is an innovative service for early-stage freelancers or those without a registered company. With Xolo Go, you don’t need to set up your own business at all – you can invoice clients through Xolo’s platform. Essentially, Xolo Go acts as an intermediary: you send invoices via their system (to clients in multiple currencies if needed) and get paid, while they handle the compliance and paperwork in the background. It’s “a surprisingly simple way to invoice and get paid without a company”. This can be ideal if you’re just testing the waters or doing side gigs, and you’re not ready to commit to opening a business. You only pay a fee when you use it, and if you have a slow month, it costs nothing (no monthly overhead). Many freelancers appreciate that they can pause and resume using Xolo Go as work ebbs and flows.

Xolo Leap: This solution is geared towards expats and digital nomads who want a more permanent business structure without dealing with local Polish administration. Xolo Leap leverages Estonia’s e-Residency program to help you launch a fully remote EU-based company. In practice, you open an Estonian private limited company through Xolo Leap, and Xolo handles the incorporation, accounting, tax filings, and compliance in Estonia. The tagline is the “powers of e-Residency and Xolo Leap combined so you can remotely run an EU business from anywhere in the world.”. This is a great option if you’re a digital nomad moving around countries (so you don’t want to tether your business to Poland’s system) or if you deal with international clients and prefer the stability of Estonia’s digital business environment. Estonian companies enjoy 0% corporate tax on reinvested profits, and management is all online – very convenient for a one-person enterprise.

Both Xolo Go and Xolo Leap can take care of invoicing, bookkeeping, and compliance, leaving you free to do what you do best – your freelance work. They offer world-class support (in English), and using these services can bypass the need to learn Polish tax law intricacies. Do note, if you live in Poland long-term, you may still have to declare your personal income locally (even if it’s paid out from Xolo), but these services simplify the business admin side significantly.

Example: Imagine you’re a non-EU freelancer just arrived in Poland. Instead of immediately registering a business and figuring out ZUS, you could use Xolo Go to invoice your first clients. As you settle and decide to stay long-term, you might upgrade to Xolo Leap, get Estonian e-Residency, and run a location-independent company – all while physically enjoying life in Poland. This way, you sidestep a lot of Polish bureaucracy, yet operate fully legally via an EU entity.

Freelancing in Poland in 2025 can be incredibly rewarding – you get to be your own boss in one of Europe’s most dynamic economies. By following this guide, you now know how to register your freelance business with CEIDG, obtain the necessary numbers (PESEL, NIP, REGON), and choose the optimal tax regime for your situation. You’re aware of your duties to pay ZUS social security and health insurance (don’t forget those reliefs for newbies!), and you’re up to speed with the latest on VAT and the upcoming KSeF e-invoicing mandate. We’ve also covered solutions for those tricky areas – like the absence of a dedicated nomad visa (hint: registering a business and getting a residence permit is the way to go for long-term stay).

Poland’s regulations may seem complex at first, but thousands of solo entrepreneurs successfully navigate them – and so can you. Stay informed (tax laws can change, so always check for updates each budget year), stay organized with your paperwork, and don’t hesitate to seek professional help for accounting or legal matters when needed. To make it easy for you we've written an article on how Xolo's product compare to those of Polish inFakt. With the right setup and mindset, you’ll find that freelancing in Poland is not only possible, but can be a liberating and prosperous experience. Powodzenia! (Good luck!)

Ready to launch your freelance journey? Take the first step by registering your business or trying out Xolo’s platform – and embrace the freedom and responsibility that come with being a freelancer in Poland. Happy freelancing!