Business incubator | Firma dla każdego

What is the FDK business incubator?

Firma Dla Każdego Foundation (FDK) is a business incubator that has been operating since 2015. We enable freelancers, specialists and people earning on the side to cooperate legally on a B2B basis — without having to set up their own company (a sole proprietorship, known in Poland as JDG, or a limited company).

How does it work in practice? You operate under the Foundation's legal personality — it is the Foundation that is a party to the agreements with your clients and the issuer of the VAT invoices. You carry out the assignments and receive remuneration on the basis of a civil-law agreement, for example a contract for specific work with a transfer of copyright for the work you have completed. The Foundation takes care of:

Accounting — full bookkeeping services, JPK files, VAT settlements, annual tax documents
Invoicing — you issue invoices yourself in the CRM system, using the Foundation's details (NIP, REGON)
Legal support — client agreements, NDAs, B2B contracts — reviewed and signed by the Foundation
Tax advice — consultations with accountants and advisers
HR and personnel matters — a dedicated account manager, documents signed online

The Foundation issues VAT invoices on behalf of the beneficiary — including through KSeF (the National e-Invoicing System). At the end of the year you receive the documents you need for your annual tax return.

How does it work? The process step by step

From the first contact to issuing your first invoice — the whole process can take as little as one working day.

1

Application

You get in touch by phone, by email or through the form on the website.

2

Consultation

We discuss your industry, the type of clients you have and your expected income. We advise on the best solution.

3

Agreement online

You sign a cooperation agreement with the Foundation — online (using a Trusted Profile or a qualified signature) or at our office.

4

CRM account + sub-account

You receive access to the CRM panel, an individual bank sub-account and the details you need for invoicing.

5

First invoice

You issue the invoice yourself in the CRM. The Foundation signs the B2B agreement with your client.

6

Payout of funds

Once the client's payment has been booked and a complete set of correct documents has been received — your remuneration is paid out to your account on the basis of a civil-law agreement.

The cooperation process

You
provide services
to clients

→

FDK
signs the B2B agreement with the client
and supports you throughout the process

→

Client
pays the invoice
to the details provided

→

You
receive your payout
after taxes and fees are deducted

What do you gain by working with FDK?

Business activity without your own company
You provide services legally without registering a sole proprietorship (JDG) or a limited company. You use the Foundation's legal personality.

Status of a working person + proof of income
Documentation that is useful when legalising your stay, renting a flat or applying for a mortgage.

Support with legalising your stay
We help you obtain a residence card and legalise your work in Poland — for foreign nationals.

We sign the agreements with your clients
B2B contracts with companies from Poland and abroad — the legal and formal side is handled by FDK.

Invoices without your own business
You issue invoices yourself in the CRM system — using the Foundation's details (NIP, REGON).

Payout in as little as 2 working days
Once the client's payment has been booked — the funds go to your account.

No mandatory ZUS contributions
A contract for specific work is not a basis for social insurance — you do not pay ZUS as you would with a sole proprietorship (approx. 1 825 zł/month).

Clients from all over the world + currency accounts
An individual sub-account with the option of currency accounts in many currencies. We handle international payments.

A range of payment methods
PayPal, Payoneer, Skrill, Volet, domestic and international transfers, cryptocurrencies (USDT).

Freelance platforms
Settling projects from Upwork, Fiverr, Toptal, Deel and other platforms.

Comprehensive accounting and tax documents
Full bookkeeping services, annual PIT-11 forms, tax consultations, legal advice — included in the subscription.

A dedicated account manager + documents online
HR support, documents signed using a Trusted Profile or a qualified signature.

Suspension of your activity
You can suspend the cooperation for up to 3 months a year with a reduced administrative fee.

How much does it cost?

6%

income tax
(contract for specific work, 50% KUP)

400 zł*

monthly subscription

* A subscription of 400 zł net/month for income of up to 10 000 zł. Above that: 10 001–30 000 zł — 700 zł; above 30 000 zł — 1 050 zł.

Industries and projects we support

Click on your specialisation to see the details of the cooperation, a cost comparison and a calculation of your savings.

IT & Development

Programmer / Developer

Backend, frontend, fullstack, mobile — settle IT assignments without a sole proprietorship

Web Developer

Websites, online shops, landing pages — invoice clients without a company

UX/UI Designer

Interface design, prototypes, user research — B2B without ZUS

SEO Specialist

Search engine optimisation, SEO audits, content strategy — 6% PIT

Creative industries

Graphic designer

Visual identity, DTP, illustration — B2B settlements

Photographer

Photo shoots, reportage, product photography — invoice without a company

Architect

Interior and building design — an incubator for architects

Marketing & Content

Copywriter

Copy, articles, content marketing — 6% PIT thanks to 50% KUP

Social Media Manager

Running profiles, campaigns, reports — B2B without a business of your own

E-commerce

Online sales, dropshipping, marketplaces — settlements with FDK

Education & Languages

Translator

Written and spoken translation — invoice without your own company

Language teacher

Private lessons, courses, language training — the FDK incubator

Advisory & Personal development

Coaching

Life coaching, business coaching, training — B2B without a sole proprietorship

Consulting

Business, strategy and IT consulting — 6% PIT

Psychology

Online psychological consultations — the FDK incubator

Other

Video editing

Film editing, motion design, post-production — B2B without a company

Handicraft

Handmade goods, ceramics, jewellery — create and sell legally

Can't see your industry? The FDK incubator supports more than 65 specialisations.

Ask about your industry

Industries the Foundation does ✕ NOT work with

Due to the nature of its statutory activity and legal requirements, FDK does not serve the following industries:

🏗️

Construction industry

💅

Cosmetology and beauty

🔧

Electronics repairs

🚗

Car mechanics

🚕

Taxi and delivery services

🪚

Renovation and carpentry

🏥

Medical industry

💱

Currency / crypto trading

🍳

Catering and food service

Tax preference

For students

Students of Polish universities under the age of 26 can benefit from preferential terms of cooperation with the Foundation. Under a contract for specific work with a transfer of copyright, 50% tax-deductible costs apply, which means an effective tax rate of about 6%. Students under the age of 26 can also settle their work on the basis of a contract of mandate — in their case this is a cheaper insurance option. Within the FDK incubator you can legally test a business idea — without setting up a company.

About 6% tax with 50% KUP

Under a contract for specific work with a transfer of copyright, the effective tax rate is about 6% (12% × 50%). Please note: the relief for young people (PIT-0) does not apply to contracts for specific work.

Test your idea

Start your activity within the safe framework of the incubator — without risk or red tape.

Required documents

A valid student ID card and a certificate from your university.

Find out more

Frequently asked questions

Yes. A contract for specific work with FDK does not conflict with an employment contract (UoP). Many of our clients combine a full-time job with freelancing through the incubator. You do not have to inform your employer unless your employment contract contains a non-competition clause.

The incubator model is fully legal. It is based on a contract for specific work with a transfer of copyright (Art. 627 of the Civil Code, Art. 22(9)(3) of the PIT Act), the Act on Foundations and the VAT Act. We have been operating since 2015, we have served over 10,000 people and we have never had a settlement questioned.

The B2B agreement with your client is signed by the Foundation. It is the Foundation that is a party to the agreement — with its NIP, REGON and address. You carry out the contractual provisions as the Contractor, and the Foundation takes care of all the formal and legal handling of the contract.

No. A contract for specific work is not a basis for social or health insurance. If you are also employed under an employment contract, your health insurance comes from that contract. If you have no other basis, you can insure yourself voluntarily with ZUS or take out private health insurance (from around 60 zł/month).

The whole process — from the consultation, through signing the agreement, to the first invoice — can take as little as one working day. You sign the agreement online (using a Trusted Profile or a qualified signature).

The subscription is charged regardless of whether you have any assignments in a given month. Taxes (PIT), however, do not arise if there is no income — you pay them only on the amounts you have actually earned. In addition, you can suspend the cooperation for a period of up to 3 months a year with a reduced administrative fee.

Yes. As an active VAT-EU taxpayer, the Foundation issues invoices with the reverse charge mechanism (EU) or 0% VAT (export of services outside the EU). We handle income in EUR, USD, GBP and other currencies. We work with the following platforms: Upwork, Toptal, Fiverr, Deel, Payoneer.

The invoice shows the Foundation's details (NIP: 5252625624, address: ul. Lwowska 17/4, 00-660 Warszawa). Your client receives a standard VAT invoice. You issue it yourself in the CRM panel.

Get started in 1 day

The whole process and all the formalities can be completed within a single day, so you can start providing services to your clients quickly.

Book a free consultation 📞 +48 575 594 500

Legal basis

The business incubator model is fully compliant with Polish law. It is based on several key pieces of legislation:

1. The Act on Foundations (Journal of Laws 1984 No. 21, item 97)

A foundation has legal personality and may conduct business activity within the scope of its statutory objectives. FDK is registered in the National Court Register, KRS (0000569410) — business incubation is part of its statutory activity.

2. Contract for specific work with a transfer of copyright (Art. 627-646 of the Civil Code)

Cooperation with the incubator is based on a contract for specific work (Art. 627 of the Civil Code). Where the work is creative in nature (programming, design, translation, copywriting), 50% tax-deductible costs apply under Art. 22(9)(3) of the PIT Act. The effective tax rate: 12% x 50% = 6% PIT.

3. No ZUS obligation under a contract for specific work

A contract for specific work is not a basis for social insurance (Art. 6 of the Act on the Social Insurance System). This means no ZUS contributions — neither social nor health. Since 2021 contracts for specific work only have to be reported to ZUS (form RUD), but they do not give rise to any contribution obligation.

4. VAT invoicing by the Foundation

As an active VAT taxpayer, the Foundation issues invoices on behalf of the people it incubates. The client receives a fully valid VAT invoice with the Foundation's details. Everything is in accordance with the VAT Act (Journal of Laws 2004 No. 54, item 535).

Confirmed in practice: we have been operating since 2015 and have served over 10,000 people. The model is confirmed by many years of practice, by tax rulings from the National Revenue Information Service (KIS) and by cooperation with law firms and accounting offices.

Business incubatorWork B2B without your own company