Poland (Poland Business Harbour / B2B)

Poland remains one of the most sought-after destinations for IT professionals, entrepreneurs, and tech companies from Eastern Europe. The Poland Business Harbour (PBH) program and the business-to-business (B2B) cooperation model have made the Polish jurisdiction particularly attractive for those seeking a stable business environment, access to the European market, and transparent conditions for conducting commercial activities.

PBH simplifies the relocation and legalization of IT specialists and also gives companies the opportunity to quickly transfer their team, open an office, and gain access to the European Union infrastructure. The B2B format, in turn, allows individuals to work in Poland as sole entrepreneurs, optimize taxation, and cooperate with international clients within the European legal framework.

Against the backdrop of rising demand for a European jurisdiction, Poland stands out for its combination of flexibility, accessibility, and clear procedures. This makes the country a convenient entry point for IT entrepreneurs, freelancers, and companies considering business expansion or team relocation.

In this article, we will break down the key features of PBH and the B2B model: what benefits they offer, who they are suitable for, how taxation works, and what steps are required to start working in Poland. The material will be useful for specialists planning relocation as well as businesses seeking an optimal format for entering the European market.

What Is Poland Business Harbour (PBH)

Poland Business Harbour (PBH) is a governmental program created to attract IT specialists, technology companies, and startups from neighboring countries. It combines migration support tools, simplified visa procedures, and facilitated access to the Polish business environment. PBH has become one of the most convenient and fastest models for the legal relocation of developers and companies to the European Union.

Goals and Objectives of the Program

PBH was created with several key objectives:

• To attract qualified IT professionals to Poland in order to strengthen the country’s technological sector.
• To create comfortable conditions for relocating teams and companies, including work, education, and the development of projects in the IT and innovation fields.
• To reinforce Poland’s position in the global technology market by increasing the number of entrepreneurs and startups operating in the country.
• To stimulate cooperation between local companies and foreign developers, creating a multicultural IT environment.

In essence, PBH has become a tool that provides IT personnel and businesses with fast and legally clear access to the European Union.

Who Can Participate in the Program

PBH is suitable for several categories of participants:

1. IT specialists

Developers, engineers, analysts, DevOps specialists, designers, testers — anyone with confirmed competencies in the field of IT.
PBH allows them to obtain a visa for work without the need to have a Polish employer in advance (at the initial stage).

2. Startups

Young technology companies can relocate their team, open an office in Poland, and gain access to local investment, accelerators, and European infrastructure.

3. IT companies

Companies can relocate employees through the program and open a branch or move their business to Poland entirely.
PBH helps businesses adapt to European regulations and expand their market presence.

Formally, participation depends on the confirmation of qualifications (for specialists) or the business profile (for companies).

What Opportunities PBH Provides

The program offers a wide range of tools that simplify relocation and work in Poland:

1. Simplified visa procedure

The PBH visa is processed faster and requires a reduced package of documents.
Key features:

• the ability to work in Poland immediately upon arrival
• no need to obtain a prior work permit
• eligibility for subsequent residence permit applications

2. Team relocation

Companies can transfer employees legally, without lengthy checks or complex administrative procedures.
PBH is especially beneficial for medium and large IT teams.

3. Possibility to open a business

PBH participants can:

• register sole proprietorship (JDG)
• open a company
• work in the B2B format with Polish and European clients

4. Access to European Union infrastructure

PBH provides access to:

• European accelerators and grants
• venture funds
• corporate partners
• the EU legal and financial system

For startups, this is an opportunity to enter the European market quickly without a complicated legal threshold.

Simplifications and Advantages Compared to Standard Relocation Procedures

Regular migration procedures in Poland involve lengthy document collection, obtaining a work permit, and waiting for a residence permit — a process that may take months.
PBH significantly reduces bureaucracy:

• visa issuance without a prior job offer
• faster processing for specialists and companies
• the ability to work immediately after entry
• simplified grounds for a temporary residence permit
• access to the B2B model without additional barriers

As a result, PBH enables IT professionals and businesses to start working in Poland almost immediately, without long waits or complex formalities, making it the optimal pathway for legal and convenient entry into the EU market.

The B2B Work Format in Poland

The B2B format is one of the most popular work models for IT specialists in Poland. It offers far more flexibility and financial benefits compared to a traditional employment contract, allowing individuals to work as independent entrepreneurs, operate within the European market, and choose their own tax regime. In the Polish IT sector, B2B has become the standard for developers, analysts, designers, engineers, and tech entrepreneurs.

What the B2B Model Means in the Polish Context

B2B (business-to-business) is a cooperation format in which a specialist works not as an employee but as a self-employed entrepreneur who provides services to other companies or clients.
In practice, the specialist becomes a service provider and issues invoices to clients for completed work.

This format offers several advantages:

• the ability to choose your tax regime
• optimization of expenses through deductions
• higher net income compared to an employment contract
• freedom to work with multiple clients simultaneously
• flexibility in scheduling and business organization

In the Polish IT environment, B2B has long been the most financially advantageous and widespread cooperation model.

Contracting with Clients and Companies

Working under the B2B model, the specialist signs a civil-law contract with a company or client. Essentially, it is a business agreement between two economic entities.

Key features of such contracts:

• the specialist receives payment after issuing an invoice
• the parties define obligations flexibly: deadlines, scope of tasks, rate
• payment may be hourly, fixed-rate, or hybrid
• the specialist does not receive paid vacation or sick leave — but instead receives higher pay and tax benefits
• one entrepreneur can work with multiple clients at the same time

For IT companies, the B2B format is convenient: it reduces staffing costs, simplifies cooperation, and increases flexibility when working with contractor teams.

Legal Features of the B2B Format

Working under B2B requires understanding several key legal aspects:

1. The specialist is not an employee

This means the absence of traditional employment guarantees — vacation, severance, paid sick leave.
Instead, the specialist independently manages taxes, expenses, and social protection.

2. Mandatory ZUS contributions

As an entrepreneur, the specialist pays social insurance contributions. There are tax reliefs at the beginning (such as ulga na start and mały ZUS) that significantly reduce the amount of required payments.

3. The need to choose the correct tax regime

Depending on the type of activity, income, and expenses, an entrepreneur can optimize taxes by choosing:

• ryczałt (a flat-rate tax on income starting from 8.5%)
• linear tax (19%)
• progressive scale (12% and 32%)

Each regime has its advantages, but the choice must be made carefully to avoid overpayment.

Comparison of PBH and the B2B Model

The Poland Business Harbour (PBH) program and the entrepreneurial B2B model through JDG registration often overlap but serve different functions. Together, they create the most comfortable environment for IT specialists and teams who want to work in Poland legally, stably, and with full access to the European market. Below is a comparative overview to help better understand how PBH and B2B complement each other and in which cases each tool is most valuable.

Fast and Legal Entry into the EU Market

PBH serves as the entry point to Poland and provides:

• simplified visa acquisition
• legal relocation of a specialist or an entire team
• accelerated start of work without lengthy migration procedures
• possibility of obtaining a residence permit

B2B, on the other hand, is a mechanism for working within the country, which allows:

• legally providing services
• issuing invoices
• cooperating with Polish and foreign clients as an entrepreneur

Together, PBH + B2B offer the fastest possible start: PBH helps you arrive, and B2B allows you to start earning and integrate into the EU market.

Convenient Format for IT Freelancers and Contractors

Under the B2B model, an IT specialist works as an independent contractor, which is ideal for:

• freelancers
• contract-based developers
• consultants
• DevOps, QA, UX/UI, and other project-based specialists

B2B provides the entrepreneur with:

• flexible scheduling
• the ability to manage multiple contracts
• the right to choose their tax regime independently
• a high level of net income through expense optimization

PBH, in turn, facilitates the relocation of freelancers and contractors, ensuring a smooth legal transition to the B2B model within Poland.

Opportunity to Work Directly with European Clients

B2B in Poland opens direct access to the European market because a JDG is a European business entity that:

• can issue invoices to EU clients without barriers
• operates under transparent and standard European conditions
• enjoys a high level of trust from European companies
• can sign long-term contracts without intermediaries

PBH makes the path to working with foreign clients even easier, providing a legal status for entry and residence, which is important for offline meetings, conferences, office work, and integration into the European IT environment.

Higher Protection and Transparency of Cooperation Conditions

Working under the B2B model in Poland is regulated by European law and is characterized by:

• transparent contracts
• predictable tax and financial systems
• clear business operation rules
• fast registration and reporting procedures
• protection of entrepreneurs’ rights and minimal bureaucracy

PBH further strengthens this protection by:

• ensuring legal residence in the country
• providing access to European labor and migration security mechanisms
• reducing the risk of administrative refusals or lengthy procedures

As a result, PBH + B2B is a combination that creates a reliable and stable foundation for working in the EU, especially in the IT sector.

Possible Challenges and Risks When Using PBH/B2B

Despite the convenience of the Poland Business Harbour program and the popularity of the B2B model through JDG, starting a business in Poland involves certain administrative and organizational complexities. To avoid mistakes, it is important to understand potential risks in advance and plan migration, tax structure, and work organization correctly.

Administrative Nuances and Bureaucracy

Although PBH simplifies the entry and start of work, bureaucracy cannot be completely avoided. Common challenges include:

• the need to correctly prepare documents for the PBH visa
• JDG registration, which requires careful selection of PKD codes
• mandatory registration with ZUS
• the need to maintain accurate accounting and reporting according to Polish standards
• issuing invoices, recording expenses, and meeting reporting deadlines

For those encountering European administration for the first time, the process may seem unusual—especially due to strict deadlines and formal requirements.

Incorrect Choice of Tax Regime

One of the key decisions for an entrepreneur in Poland is choosing a taxation form. Mistakes at this stage may lead to:

• overpayment of taxes
• inability to deduct necessary expenses
• violation of business operation conditions (e.g., if an inappropriate tax regime is chosen)
• reduced net income

The most common mistakes include:

• choosing the linear tax (19%) when costs are low, where ryczałt would be more beneficial
• selecting ryczałt at a rate that does not correspond to the PKD code
• ignoring potential expenses that could reduce taxable income under the linear regime
• misunderstanding thresholds for the progressive tax scale

The tax regime should be chosen based on an analysis of income, contract structure, expenses, and long-term plans.

Mistakes in ZUS Calculations

The ZUS system is one of the most unfamiliar aspects for newcomers. Entrepreneurs must pay:

• pension contributions
• health insurance
• accident insurance
• additional contributions (depending on the regime)

Common mistakes include:

• incorrect selection of start-up relief (ulga na start) or small ZUS
• untimely payment of contributions — penalties arise quickly
• confusion between mandatory and voluntary contributions
• incorrect calculation of health insurance, which depends on the chosen tax regime

Even small mistakes can result in overpayment or debt to ZUS, creating administrative issues.

Difficulties in Adapting Business to European Requirements

Transitioning from a local business culture to a European one can involve several challenges:

• need to strictly adhere to deadlines, contractual obligations, and quality standards
• high responsibility of the entrepreneur for the final service result
• stricter rules for personal data protection (GDPR)
• transparency and detailed contracts
• necessity to work in English or Polish for communication with clients, banks, and authorities

In addition, many entrepreneurs underestimate the importance of financial discipline: timely reporting, correct invoices, and regular updating of tax data are all mandatory components of doing business in Poland.

Conclusion

Poland Business Harbour and the B2B model through JDG registration are a combination that provides IT specialists and companies with a fast, legal, and profitable path to the European Union market. PBH allows for relocation to Poland with minimal bureaucracy and access to European infrastructure, while the B2B format ensures flexibility, financial efficiency, and the ability to cooperate directly with EU clients.

Nevertheless, successful operations in Poland require the correct choice of tax regime, proper ZUS calculations, understanding local bureaucracy, and adaptation to European standards. Mistakes in these areas can result in unnecessary expenses or prolonged administrative procedures.

To avoid difficulties and make the most of Poland’s jurisdiction, competent guidance is essential.
Our team can select the optimal working scheme in Poland, choose the appropriate tax regime, prepare documents, register a JDG, and support your activities in the PBH/B2B format.

This allows you to focus on work and business development rather than bureaucratic details.