A JDG (jednoosobowa działalność gospodarcza) is a Polish sole-trader business. It’s the usual way to take a B2B contract: you register the business, invoice the company each month and pay your own tax and ZUS. Registration is free and done online in CEIDG, the business register, and it also signs you up with ZUS, the tax office and Statistics Poland (GUS) (biznes.gov.pl).
The catch for foreigners is eligibility. EU and EEA citizens can open a JDG on the same terms as Poles. Non-EU citizens can only do it with certain residence statuses, such as permanent residence, EU long-term residence or an EU Blue Card. A standard work permit isn’t enough.
This guide walks through who can open a JDG, the registration steps, ZUS for B2B, the tax choice, VAT and e-invoicing (KSeF). It’s general information, not legal or tax advice. Rules change, so check the official links and use an accountant.
Still deciding whether B2B is right for you? Start with B2B vs UoP in Poland.
Can a foreigner open a JDG in Poland?
The rules are in article 4 of the Act on foreign entrepreneurs (Dz.U. 2025 poz. 89).
You can run a JDG on the same terms as Poles if you are:
- a citizen of an EU or EEA country;
- a non-EU citizen with one of these in Poland: a permanent residence permit, an EU long-term resident permit, refugee status or subsidiary protection, temporary protection, or a valid Karta Polaka;
- a non-EU citizen with certain temporary residence permits, including one for family reunification, one as the spouse of a Polish citizen living in Poland, and, since 1 June 2025, the EU Blue Card (Dz.U. 2025 poz. 619);
- a family member joining or living with an EU citizen.
Everyone else can do business in Poland only through a company, unless an international agreement says otherwise (for example, the EU agreement with Switzerland), such as a limited liability company (spółka z o.o.), not as a sole trader. A temporary residence and work permit or a type A work permit doesn’t let you open a JDG.
If your status is unclear, ask the voivode’s office that issued your permit, or the biznes.gov.pl help centre, before you sign a B2B contract. Our guides to the Polish residence permit for work and EU Blue Card explain the permits.
What you need before you register
- An address. You can register your home as the business address, or choose “no permanent place of business”. You need a legal title to any address you register, such as a lease (biznes.gov.pl).
- A PESEL number and a Trusted Profile (Profil Zaufany) to register online. Without a PESEL, you can file a paper application at any municipal office (urząd gminy) and show your passport (CEIDG Act, art. 8). Our relocation checklist covers getting a PESEL.
- A business name. It must include your first and last name, for example “Jan Kowalski Software”. You can add words after it.
- A PKD code, the activity code. Choose one main code for the activity that brings in most of your revenue, and any extra codes. For developers that’s usually a code in division 62 (computer programming and related activities). The CEIDG wizard lets you search the list.
- A bank account. You need one for payments between businesses over PLN 15,000 and for tax and ZUS. If you register for VAT, use a business account so it appears on the VAT “white list” (biznes.gov.pl).
How to register a JDG step by step
- Log in to biznes.gov.pl with your Trusted Profile or a qualified e-signature, and start the CEIDG application.
- Enter your personal details: name, parents’ names, date and place of birth, ID document, PESEL and all your citizenships.
- Add the business details: name, addresses, PKD codes, start date and your tax office.
- Choose your form of income tax. You can declare it in the same application (see below).
- Answer the ZUS questions. The wizard prepares your ZUS registration forms from your answers.
- Submit. The application is free (CEIDG Act, art. 13). If you don’t have a NIP (tax number) or REGON (statistical number) yet, you get them automatically: NIP within 1 business day and REGON within 7 days (biznes.gov.pl).
You can’t start the business before the date in your application. Most people pick the date their B2B contract starts.
One person can have only one CEIDG entry, but it can cover several activities.
ZUS for B2B: what you’ll pay in 2026
As a sole trader you pay ZUS for yourself: pension, disability and accident insurance (compulsory), sickness insurance (voluntary), the Labour Fund and Solidarity Fund, and the health contribution (biznes.gov.pl).
New businesses pay less for the first 30 months (ZUS):
| Period | Social contributions a month (2026) | Health contribution |
|---|---|---|
| Months 1 to 6: start-up relief (ulga na start) | None | Yes |
| Next 24 months: preferential contributions | PLN 456.18 | Yes |
| After that: full contributions | At least PLN 1,926.76, with sickness insurance | Yes |
The health contribution depends on your tax option. On the 12% ryczałt it’s a fixed PLN 498.35, 830.58 or 1,495.04 a month in 2026, depending on your yearly revenue. On the flat tax it’s 4.9% of income, and on the tax scale 9% of income, with a minimum of PLN 432.54 a month for both (ZUS).
Watch out: working for your former employer
The start-up relief is only for people who haven’t run a business in the last 60 months and don’t provide services to their former employer for the first 6 months, if those services match what they did as an employee (biznes.gov.pl). The same idea applies to preferential ZUS.
Taxes have similar rules. You lose the right to ryczałt for the year if you invoice your current or former employer for work you did for them as an employee in the same or the previous year (Lump-sum Tax Act, art. 8 ust. 2). For the 19% flat tax, the rule covers work you did as an employee in the same year (PIT Act, art. 9a ust. 3).
So if your employer offers to “move you to B2B” for the same job, get advice first. It can cost you the reliefs, and it’s also the kind of arrangement labour inspectors look at (see PIP and B2B reclassification).
Choose your tax: ryczałt, flat tax or tax scale
You choose one of three forms of income tax. If you don’t choose, you’re taxed on the tax scale (12% and 32%) by default (biznes.gov.pl).
- Ryczałt (lump sum on revenue): 12% for most software services, including services under PKWiU codes ex 62.01.1 (software), 62.01.2 and ex 62.02 (software consultancy) (Lump-sum Tax Act, art. 12). No costs are deducted.
- Flat tax (podatek liniowy): 19% on income after business costs.
- Tax scale: 12% up to PLN 120,000 and 32% above, with the PLN 30,000 tax-free amount.
You can choose in the CEIDG application. Otherwise, the deadline for ryczałt or the flat tax is the 20th day of the month after the month of your first revenue in the year (Lump-sum Tax Act, art. 9; PIT Act, art. 9a). Your choice carries over to later years unless you change it by the same deadline.
Our guide to ryczałt 12% vs 19% vs the tax scale shows which option leaves you more money, and what 15k, 20k and 30k PLN take home gives the net figures.
VAT: do you need to register?
From 1 January 2026, you can stay VAT-exempt if your sales are no more than PLN 240,000 a year (Dz.U. 2025 poz. 896). But the exemption doesn’t apply to advisory services (VAT Act, art. 113 ust. 13), and some IT work may count as advisory.
In practice, many developers on B2B register for VAT, because their revenue passes the threshold and their clients are VAT-registered businesses that can reclaim it. B2B rates in Polish ads are usually quoted net, with VAT added on the invoice. If your client is outside Poland, different VAT rules apply, so ask your accountant.
KSeF: e-invoices from 2026
Poland’s national e-invoicing system, KSeF, became mandatory in stages: from 1 February 2026 for businesses with 2024 sales above PLN 200 million, and from 1 April 2026 for everyone else. Until 31 December 2026 you can still issue invoices outside KSeF if their total value, with VAT, is no more than PLN 10,000 in a month (KSeF, Ministry of Finance).
A developer invoicing PLN 15,000 a month or more is above that limit, so plan to issue your invoices in KSeF from the start. Most accounting and invoicing apps connect to it. Ask your accountant to set it up.
Do you need an accountant?
The law doesn’t require one, but most foreigners use one. An accountant (księgowy) or accounting office (biuro rachunkowe) can:
- keep your revenue records and file monthly tax and VAT returns;
- send your ZUS declarations;
- issue or check your KSeF invoices;
- tell you when you lose a relief or need to switch tax options.
Ask for a quote before you register, and ask whether they work in English.
Your first month: a checklist
- Register in CEIDG and note your NIP and REGON.
- Check that ZUS has registered you (your contribution account number arrives by post).
- Choose your tax option by the deadline.
- Register for VAT if you need to (form VAT-R) before your first VAT-able sale.
- Open a business bank account and set up KSeF invoicing.
- Sign your B2B contract and send your first invoice.
- Pay the health contribution, and social contributions once your relief ends, by the 20th of each month.
Then compare your take-home with the salary after tax calculator. Looking for a B2B role? Browse remote jobs or jobs open to applicants abroad.
Frequently asked questions
What is a JDG in Poland?
JDG stands for jednoosobowa działalność gospodarcza, a sole-trader business run by one person under their own name. You register it in CEIDG, invoice clients, and pay your own income tax, ZUS and health contribution. Most developers on B2B contracts in Poland work through a JDG.
How do I open a business in Poland as a foreigner?
First check your status: EU and EEA citizens qualify, and non-EU citizens need a status such as permanent residence, EU long-term residence or an EU Blue Card. Then register online in CEIDG through biznes.gov.pl with a PESEL and Trusted Profile, or on paper at any municipal office with your passport. Registration is free.
How much is ZUS for B2B in 2026?
For the first 6 months, no social contributions (only the health contribution). For the next 24 months, PLN 456.18 a month. After that, at least PLN 1,926.76 a month with sickness insurance. The health contribution comes on top and depends on your tax option, from PLN 432.54 a month.
How much does it cost to open a JDG?
Registration in CEIDG is free. Your ongoing costs are ZUS, the health contribution, income tax and usually an accountant. If you register for VAT, you add VAT to your invoices and pass it to the tax office, minus the VAT on your business costs.
Can I open a JDG on a work permit?
No. A type A work permit or a temporary residence and work permit doesn’t give you the right to run a sole-trader business. You need a qualifying status, such as permanent residence, EU long-term residence, the EU Blue Card or a temporary permit for family reunification. Otherwise, you can only do business through a company.
Do I have to use KSeF as a sole trader?
Yes, from 1 April 2026 for invoices covered by the rules. Until 31 December 2026 you can still issue invoices outside KSeF if their total, with VAT, is no more than PLN 10,000 in a month. At typical developer rates you’ll be above that, so set up KSeF from the start.