Blog

05/09/2025 · Grzegorz Stępień

How can you build a career and secure projects as a freelancer?

The freelance model, also known as self-employment without a permanent job, has undergone a rapid transformation over the last decade. According to data from the Upwork platform, over 36 per cent of the global workforce is already actively carrying out assignments under this model. This sector…

03/09/2025 · Grzegorz Stępień

Liability in B2B contracts

B2B contracts, which form the basis of cooperation between businesses, are now an integral part of the Polish economy. This model is gaining in importance in sectors such as IT, professional services and outsourcing – wherever flexibility and a partnership-based approach are…

28/08/2025 · Grzegorz Stępień

Issuing invoices by individuals who do not carry on a business

Can a private individual issue an invoice? This is a question that regularly arises amongst freelancers, small-scale service providers and people who earn money occasionally outside the scope of their business activities. The answer requires knowledge of tax regulations, an understanding of the different types of documents, and an understanding of the principles governing Polish…

22/08/2025 · Grzegorz Stępień

Transition from an employment contract to a B2B arrangement

The decision to switch from an employment contract to a B2B contract is one of the most significant changes in a professional career, and one that an increasing number of professionals in the Polish market are facing. This choice involves not only a rethinking of…

20/08/2025 · Grzegorz Stępień

Combining full-time employment with self-employment – legal and practical aspects

Full-time employment combined with self-employment is a model of professional activity that has been gaining popularity in Poland in recent years. On the one hand, it provides the financial security and stability that come with an employment contract; on the other, it allows for personal development…

18/08/2025 · Grzegorz Stępień

How to avoid paying ZUS – legal strategies for optimising contributions for business owners

For business owners in Poland, the issue of social security contributions remains one of the most pressing matters relating to running a business. The social security system, based on the principle of intergenerational solidarity, has been a subject of debate for years, both amongst entrepreneurs,…

15/08/2025 · Grzegorz Stępień

Invoices in unregistered business activities – tax rules and obligations

Invoicing in the context of unregistered business activity is an issue that raises many questions amongst budding entrepreneurs who decide to carry out small-scale gainful activity without registering with the CEIDG. An explanation of the mechanisms for documenting sales, tax and record-keeping obligations, and the nuances associated with tax exemptions…

12/08/2025 · Grzegorz Stępień

Invoices without a business registration – legal and tax aspects

Invoices without a business name are an issue that has been of interest for years to freelancers and those considering taking their first steps into self-employment. The growing popularity of flexible ways of earning a living and the rapid growth of the remote services market mean that more and more…

07/08/2025 · Grzegorz Stępień

B2B pension – contributions and savings

B2B and retirement – this is an issue that is increasingly capturing the attention of entrepreneurs and professionals, particularly in dynamic sectors such as IT and specialist services. The B2B business model offers a high degree of autonomy, higher net earnings and freedom of operation, but…

04/08/2025 · Grzegorz Stępień

Net income and exceeding tax thresholds in 2025

Exceeding the tax threshold is a significant milestone in the annual income tax return. For many taxpayers, it is crucial to determine what level of net income triggers entry into the second tax bracket and what the financial consequences of this are. The following article is based on…