Consulting on a B2B basis — no sole proprietorship, no ZUS
Advise companies on a B2B basis — legally, without your own business, with 6% tax
How does the FDK incubator work for a consultant?
Consulting is work built on expert knowledge and experience. One month it is a strategy project for a start-up, the next an audit of processes at a corporation. The projects vary, but the red tape that comes with a sole proprietorship is constant: ZUS of over 1 825 zł a month, accounting, returns and contributions — regardless of how many assignments you have in a given period.
The FDK incubator lets you advise on a B2B basis without your own company. You join the Foundation and operate under its legal personality. FDK issues invoices to your clients — corporations, technology companies, investment funds, start-ups. You receive your fee less only 6% PIT and a 400 zł subscription.
Original consulting reports, strategic analyses, studies and business recommendations may qualify as works within the meaning of copyright law. Thanks to this, a consultant can make use of 50% tax-deductible costs (KUP), which gives an effective tax rate of just 6% — with no need to run your own business.
Which services do we support?
Every form of consulting — from business strategy to IT advisory
Strategy consulting
Business strategies, growth plans, market analyses, due diligence — top-level advisory for boards and owners.
IT consulting
System audits, requirements analyses, solution architecture, digital transformation, implementations — technology advisory for companies.
Management consulting
Process optimisation, restructuring, change management, lean management — operational advisory for organisations.
Financial consulting
Financial analyses, modelling, valuations, business plans, fundraising — advisory for investors and entrepreneurs.
Marketing consulting
Marketing strategies, communication audits, brand positioning, competitor analyses — advisory for marketing departments.
HR and compliance consulting
HR audits, compliance policies, GDPR, remuneration systems, internal procedures — regulatory advisory.
Benefits for a consultant in the FDK incubator
No ZUS
You save more than 1 825 zł a month. The perfect solution between projects, when your income fluctuates.
Only 6% PIT
Instead of a 12% lump sum or the 12%–32% tax scale — an effective 6% thanks to 50% tax-deductible costs for creative reports.
50% KUP — original reports
Creative analyses, strategies and studies qualified as copyrighted works — with the full tax benefits.
B2B invoices without your own company
FDK issues VAT invoices to corporations, start-ups, funds and technology companies. No sole proprietorship needed.
Start in 15 minutes
You sign an agreement with the Foundation and can invoice straight away — when an urgent project comes up, you act immediately.
Legal support and NDAs
Help with contracts for specific work, confidentiality clauses, NDAs and protecting the copyright in your reports and analyses.
How we work together — 4 steps
From first contact to issuing your first invoice — the whole process usually takes 2–3 working days.
Contact
Write or call. Tell us about your projects — strategies, audits, analyses. We will answer every question.
Consultation
A free conversation about the way you work. We will discuss qualifying reports as creative works, 50% KUP and the optimal way to settle your income.
Agreement
You sign an agreement with the Foundation. You receive a NIP and REGON number — and can start invoicing corporate clients immediately.
Start
You advise, we issue the invoices and keep the books. You focus on your projects.
A comparison of settlement options for consultants
Example for income of 15 000 zł/month (consulting with original reports, 50% KUP)
| Item | Employment contract (UoP) |
Sole proprietorship, lump sum (12%) |
Sole proprietorship, tax scale (12%) |
FDK (incubator) |
|---|---|---|---|---|
| Gross income | 15 000 zł | 15 000 zł | 15 000 zł | 15 000 zł |
| ZUS (contributions) | ~2 057 zł | 1 825 zł | 1 825 zł | 0 zł |
| Health contribution | ~1 350 zł | ~1 000 zł | ~1 000 zł | 0 zł |
| Income tax | ~1 440 zł | 1 800 zł | ~1 618 zł | 900 zł (6% with 50% KUP) |
| Accounting / subscription | — | ~400 zł | ~400 zł | 400 zł |
| Total costs | ~4 847 zł | ~5 025 zł | ~4 843 zł | 1 300 zł |
| Take-home pay (net) | ~10 153 zł | ~9 975 zł | ~10 157 zł | ~13 700 zł |
Calculator: sole proprietorship vs FDK
Move the slider and see how much you save
Sole proprietorship, 12% lump sum
FDK incubator
* The calculator shows estimated figures. Your actual savings depend on your individual circumstances. Full calculator on the home page.
Why is FDK the ideal solution for a consultant?
Consulting reports as creative works — 50% KUP
An original consulting report — with its own structure, your own analytical methodology and unique conclusions — may qualify as a work within the meaning of copyright law. A business strategy, a due diligence analysis, a digital transformation study or a restructuring plan are intellectual works that give you the right to 50% tax-deductible costs and an effective tax rate of 6%.
IT consulting and digital transformation
IT consultants create original documents — requirements analyses, architectural specifications, technology roadmaps, implementation recommendations. Each of these documents can be a creative work. FDK understands the specifics of the IT sector and has experience in settling the income of technology consultants.
Serving corporate clients
Corporations require VAT invoices, framework agreements, NDAs and professional documentation. FDK handles all of these requirements — it issues the invoices, prepares the agreements and manages the paperwork. You do not need your own company to serve the largest organisations professionally.
Foreign and international projects
Consulting is a global industry — your clients may be in Warsaw, Berlin or New York. FDK handles invoices in foreign currencies, applies the reverse charge procedure for EU clients and advises on settling international projects. You can build a global consulting practice without registering a sole proprietorship in Poland.
You advise. We take care of the rest.
Settle your consulting work, audits and strategic analyses legally and cheaply. No ZUS, 6% PIT — more money to invest in your expertise and networking.
Frequently asked questions
Yes — original reports, strategic analyses, studies and business recommendations may be recognised as creative works if they have an individual creative character. An original structure, your own analytical methodology and unique conclusions make a report a work within the meaning of copyright law.
At FDK we qualify original consulting reports as creative works, which makes it possible to apply 50% tax-deductible costs and an effective tax rate of 6%. It is important that the report is original — it cannot be a simple compilation of data with no creative input.
IT consulting — system audits, requirements analyses, architectural recommendations, technical documentation — can be settled as a creative work if the result of your work is an original document with an individual character.
FDK issues invoices to IT companies, software houses, corporations and start-ups. You receive your fee less 6% PIT and the 400 zł subscription. We handle both short audits and multi-month transformation projects.
Yes. Corporations, investment funds, start-ups and mid-sized companies are typical clients of B2B consultants. FDK issues VAT invoices to them. The client receives an invoice they can book as a cost, and you receive your fee less 6% PIT and the subscription.
There is no limit on the number of clients or invoices per month. FDK prepares framework agreements, handles NDAs and takes care of professional documentation — at the standard corporations expect.
Yes — provided that the result of the consultant's work is an original report, strategy, analysis or study. The document must have a creative character — an original structure, your own methodology and individual conclusions.
Purely verbal advice (for example taking part in meetings with no documentation) is harder to qualify as a creative work. At FDK we advise you on how to document consulting work so as to maximise the tax benefits while keeping your settlements correct.
Get in touch with us
Contact details
📞 +48 575 594 500 (PL)
🎧 +48 794 731 000 (EN/UA/RU)
✉️ b2b@firmadlakazdego.pl (for Contractors)
Address
Fundacja Firma Dla Każdego
ul. Lwowska 17/4
00-660 Warszawa
NIP: 5252625624