Handicraft on a B2B basis — create and sell without a sole proprietorship
Sell your original handmade work on a B2B basis — legally, without a company, with 6% tax
How does the FDK incubator work for handicraft makers?
Handicraft is a passion that is increasingly becoming a source of income. Original jewellery, ceramics, macramé, leather goods, candles, illustrations — you sell on Etsy, Allegro, at fairs or in bricks-and-mortar shops. The problem arises when clients ask for an invoice and you do not have your own company. A sole proprietorship (JDG) with fixed ZUS contributions of over 1 825 zł a month is an enormous cost, especially with irregular income.
The FDK incubator solves this problem. You join the Foundation and operate under its legal personality. FDK issues invoices to your clients — shops, galleries, boutiques, companies ordering gifts and fair organisers. You receive your remuneration reduced only by 6% PIT and the 400 zł subscription. Zero ZUS, zero bureaucracy.
Original handicraft — unique items made by hand, with an individual creative character — qualifies as a work within the meaning of copyright law. This makes it possible to apply 50% tax-deductible costs (KUP), which gives an effective tax rate of just 6%. It is the same solution used by artists, graphic designers and product designers.
Which services do we handle?
All forms of creative handicraft — from jewellery to ceramics
Original jewellery
Earrings, necklaces, bracelets and rings — unique designs in metal, stone, resin, wood and precious materials.
Ceramics and pottery
Mugs, bowls, vases, plates and figurines — hand-thrown and hand-painted ceramic and porcelain pieces.
Illustration and hand-drawn artwork
Illustrations, posters, postcards and invitations — works drawn or painted by hand on paper and canvas.
Macramé and textiles
Macramé, tapestries, artistic textiles, cushions and throws — hand-knotted and hand-woven decorations.
Candles and natural cosmetics
Soy candles, soaps, balms and perfumes — your own fragrance compositions and cosmetic formulations.
Handicraft workshops
Ceramics, jewellery, macramé and calligraphy workshops — running your own classes for groups and companies (team building).
Benefits for handicraft makers in the FDK incubator
No ZUS
You save over 1 825 zł a month. More money for materials, tools and developing your workshop.
PIT of just 6%
Instead of a 12% lump sum or the 12%–32% tax scale — an effective 6% thanks to the 50% tax-deductible costs for creators.
50% KUP — handicraft as art
Original handicraft is a creative work — covered by 50% tax-deductible costs, just like graphic design or music.
B2B invoices without your own company
FDK issues VAT invoices to shops, galleries, companies and fair organisers. Without setting up a sole proprietorship (JDG).
Start in 15 minutes
You sign a contract with the Foundation and can invoice straight away — no waiting for CEIDG and government offices.
Legal support
Help with contracts for specific work, design protection, sales terms and conditions, and cooperation with shops.
The cooperation process — 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 handicraft — jewellery, ceramics, macramé. We will answer every question.
Consultation
A free conversation about your sales model. We will discuss qualifying your handicraft as a creative work and the best way to settle it.
Contract
You sign a contract with the Foundation. You receive NIP and REGON numbers — you can immediately invoice clients and shops.
Start
You create, we issue the invoices and keep the accounts. You focus on your creative work.
Comparison of settlement forms for handicraft makers
Example for revenue of 5 000 zł/month (creative handicraft, 50% KUP)
| Item | Employment contract (UoP) |
JDG lump sum (12%) |
JDG tax scale (12%) |
FDK (incubator) |
|---|---|---|---|---|
| Gross revenue | 5 000 zł | 5 000 zł | 5 000 zł | 5 000 zł |
| ZUS (contributions) | ~686 zł | 1 825 zł | 1 825 zł | 0 zł |
| Health contribution | ~450 zł | ~333 zł | ~333 zł | 0 zł |
| Income tax | ~240 zł | 600 zł | ~418 zł | 300 zł (6% of 50% KUP) |
| Accounting / subscription | — | ~400 zł | ~400 zł | 400 zł |
| Total costs | ~1 376 zł | ~3 158 zł | ~2 976 zł | 700 zł |
| Take-home pay (net) | ~3 624 zł | ~1 842 zł | ~2 024 zł | ~4 300 zł |
Kalkulator: JDG vs FDK
Move the slider and check your savings
JDG lump sum 12%
FDK incubator
* The calculator shows estimated values. Actual savings depend on your individual situation. Full calculator on the home page.
Why is FDK the ideal solution for handicraft makers?
Handicraft as a creative work — 50% KUP
Handmade, unique items with an individual creative character may be recognised as works within the meaning of copyright law. Original jewellery, artistic ceramics, illustrations, macramé and leather goods — if every piece is original and bears the hallmarks of individual creativity, it qualifies as a work. This gives the right to 50% KUP and an effective tax rate of 6%.
Selling on Etsy, Allegro and in shops
Handicraft sold on platforms (Etsy, Allegro, Amazon Handmade) or in bricks-and-mortar shops often requires an invoice. FDK issues VAT invoices to shops, galleries and boutiques, and in the case of sales through platforms it helps to settle the payments received. You can sell professionally without your own sole proprietorship (JDG).
Wholesale orders and cooperation with shops
Decor shops, art galleries and gift boutiques are the natural B2B clients of handicraft makers. They need VAT invoices and professional service. FDK issues the invoices, prepares the contracts and handles regular deliveries. You do not need your own company in order to serve wholesale clients professionally.
Handicraft workshops and team building
Ceramics, jewellery, macramé or calligraphy workshops — run according to your own original programme — are a further source of income. Companies order handicraft workshops for team building, hotels offer them to guests and event agencies include them in their programmes. FDK invoices the organisers and handles framework agreements.
International sales
Polish handicraft is valued all over the world. Etsy is a global marketplace, and clients from Europe, the USA and Asia are keen to buy unique handmade goods from Poland. FDK handles invoices in foreign currencies, applies the reverse charge procedure and advises on settling foreign sales. Build a global brand without a sole proprietorship (JDG).
Create. We will take care of the rest.
Settle sales of your handicraft, workshops and wholesale orders legally and cheaply. No ZUS, with 6% PIT — invest in materials and in developing your workshop.
Frequently asked questions
Yes — handmade, unique items with an individual creative character may be recognised as works within the meaning of copyright law. Original jewellery, artistic ceramics, illustrations, macramé and leather goods — if every piece is original, it qualifies as a work.
What matters is that the handicraft is not mass production but creative craftsmanship of a unique character. At FDK we qualify original handicraft as creative works, which makes it possible to apply 50% KUP and an effective tax rate of 6%.
Yes. FDK works with handicraft makers selling on Etsy, Allegro, Amazon Handmade and in their own online shops. We issue invoices and help to settle the payments received from the platforms.
Creative handicraft qualifies for 50% KUP — both in direct sales and through a marketplace. FDK advises on how to correctly account for platform commissions and payments from abroad.
Decor shops, galleries, boutiques and gift shops are typical B2B clients of handicraft makers. FDK issues VAT invoices on their behalf. The client receives an invoice they can book as a cost, and you receive your remuneration less 6% PIT and the subscription.
We handle both one-off orders and ongoing cooperation with regular supply. FDK also prepares framework agreements for shops that require regular deliveries.
Yes. Handicraft workshops — ceramics, macramé, jewellery, calligraphy — run according to your own original programme qualify as a creative service.
FDK issues invoices to event organisers, companies ordering team building and individual participants. There are no limits on the number of workshops or invoices per month.
Yes. Handicraft from Poland is valued all over the world. FDK handles international sales — we issue invoices in foreign currencies and apply the reverse charge procedure for clients from the EU.
You can serve clients from Etsy, your own shop and wholesale orders from abroad — without your own registered business in Poland. The Foundation provides the infrastructure for international settlements.
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