title: FAQ — Self-Employment (JDG) in Poland: Common Questions description: Answers to common questions about JDG in Poland — Blue Card, residence permits, taxes, changing clients, suspending activity, closing your business tags: - Reference - JDG - Legalization
FAQ¶
Residence permits and visas¶
Can I apply for a Blue Card as a JDG owner¶
NO. The Blue Card is exclusively for employed workers. As a JDG owner, you are an independent business entity. To legalize your stay, you need to follow the residence permit via JDG track.
However, your spouse can obtain a Blue Card, and you can run your business after receiving a residence permit through family reunification. If this applies to you, read more in the reference guide.
Can I apply for a residence permit in any city, or only where I got my PESEL and registered my business¶
You must apply in the voivodeship where you live, and your place of residence must be documented — for example, with a rental agreement. Applications are submitted at the relevant department of the Urząd Wojewódzki (Voivodeship Office), which is essentially the office of the voivode, typically located in the voivodeship capital. You can also submit documents at a delegatura — a branch office of the voivode located in another city within the voivodeship. A third option is to submit documents by mail, but the addresses remain the same: the Urząd Wojewódzki or its delegatura. Keep in mind that each voivodeship may have its own deviations from the general submission rules, and these can change. For example, some voivodeships may only accept postal submissions. If you plan to apply on your own rather than through an immigration consultant, it is best to check the details directly on the website of the relevant Urząd Wojewódzki.
For example, if you live in the Małopolskie voivodeship, you can apply not only in Kraków but also at delegaturas in Tarnów or Nowy Sącz. Generally, it does not matter which available office you go to — as long as it belongs to the same voivodeship. However, it is worth verifying this for each voivodeship individually, as some may have introduced their own rules. For instance, the Śląskie voivodeship decided in January 2024 to accept documents only at the office closest to the applicant's place of residence (roughly dividing the voivodeship into three zones).
Applying for a residence permit for a spouse based on JDG¶
Family members applying based on a JDG holder's status should apply under "other circumstances." In the explanation, write POBYT Z MĘŻEM. The spouse will have the right to work but will not have free access to the labor market. This means an oświadczenie or zezwolenie for employment will be required. So if the spouse finds a job, there is no obligation to reapply for a work-based residence permit.
JDG¶
PKWiU codes¶
Professions and their PKWiU codes¶
- 3D artist — 74.10z
- motion designer — 59.12.z
- software developer — 62.01.01
- illustrator — 74.10.Z
Which PKWiU codes qualify for the 12% ryczałt tax rate¶
- 62.01.1 - Usługi programowania
- 62.02 - Doradztwo w zakresie oprogramowania
- 62.02.10.0 - Doradztwo w zakresie sprzętu komputerowego
- 62.09.20.0 - Usługi w zakresie instalowania oprogramowania
- 62.03.1 - Usługi związane z zarządzaniem siecią i systemami informatycznymi
Which PKWiU codes qualify for the 8.5% ryczałt tax rate¶
- 62.01.12.0 – Usługi związane z projektowaniem i rozwojem technologii informatycznych dla sieci i systemów komputerowych (incl. analysis of the client's systems, designing and deploying cloud infrastructure, configuring monitoring tools, deployment automation)
- 62.02.30.0 – Usługi pomocy technicznej w zakresie technologii informatycznych i sprzętu komputerowego
- 63.11.12.0 – Usługi zarządzania stronami internetowymi z zapewnieniem infrastruktury (hosting)
- 63.11.19.0 – Pozostałe usługi związane z zapewnieniem infrastruktury dla technologii informatycznych i komputerowych
A life-hack for finding PKWiU codes¶
A handy trick to avoid mistakes with PKD codes: find a company that operates in your field and look it up on CEIDG or KRS. This way, it is hard to go wrong, and you can borrow ideas for additional codes to include.
Can I work through an incubator and JDG at the same time¶
Yes, as long as you do not yet have a residence card (karta pobytu) obtained through your JDG. Once you receive a karta pobytu, your employer (the incubator) will need to submit an oświadczenie to the Urząd informing them that they are hiring you.
Where can I find all publicly available information about my business, including NIP, REGON, and the official company name¶
https://aplikacja.ceidg.gov.pl/ceidg/ceidg.public.ui/search.aspx
How long does it typically take to register a JDG — from the moment you go to the Urząd for a PESEL¶
Timelines are approximate:
- PESEL — 1 day
- Profil zaufany — 1 day
- JDG registration — 2–7 days
- Business bank account — 1 day
How to close a JDG¶
Terminating your activity - what should you know? (biznes.gov.pl)
Jak zakończyć jednoosobową działalność gospodarczą (biznes.gov.pl)
How to close a business in Poland — liquidation, bankruptcy, and reorganization
JDG vs. business incubator¶
Advantages of JDG¶
- 12% flat tax regardless of income amount
- Full ZUS coverage
- You can exchange currency whenever and however you want, and control all payments and expenses yourself
- It opens up opportunities with large European employers
Disadvantages of JDG¶
- 12% flat tax regardless of income amount
- ZUS contributions (2026 numbers): ~500 PLN per month at the start (health insurance only), then ~900–1,300 on składki preferencyjne, and after 2.5 years — full ZUS from ~2,300 per month
- Having an accountant is highly recommended
- You need to learn and understand the system yourself
- A JDG-based residence permit comes with many complications, both in obtaining it and in daily life (work authorization requirements, no family reunification residence permits for spouses)
Advantages of an incubator¶
- 6% tax on income up to 240,000 PLN, then significantly higher — not cost-effective if your salary is very high (around 28k PLN/month)
- You do not have to deal with your own bookkeeping
- Eligibility for a Blue Card (residence permit for highly skilled employed workers)
Disadvantages of an incubator¶
- Monthly subscription fee regardless of whether you are active
- Slow operations (everything goes through a coordinator; a week can pass between a request and a response)
- For government authorities, you work under an opaque contract accompanied by a pile of additional agreements (1–2 supplementary contracts per month)
- ZUS coverage is poor — they pay a minimum salary under a separate contract just to have ZUS, using the lowest possible contributions
- The biggest drawback: many employers, especially large European ones, refuse to work through an incubator. The contract ends up between the employer and the incubator, with you listed as an employee rather than an independent contractor.
Banks¶
How to choose a bank¶
An excellent comparison Google Sheets spreadsheet.
Recently, Belarusians have been experiencing increasing difficulties opening bank accounts. Use the search in the Telegram group JDG in Poland.
Do banks require a REGON to open a business account¶
Generally, both NIP and REGON are required, but sometimes NIP alone is sufficient. Recently, when opening a konto firmowe, banks have been requesting (or requiring) a B2B contract, and in some cases a meldunek (depending on the branch — the human factor plays a role).
Konto firmowe vs. osobiste¶
You are required to have a business account if:
- The amount of a single transaction with another entrepreneur exceeds 15,000 PLN (even if you split it into several payments, e.g., paying an invoice in installments). Article from poradnikprzedsiebiorcy.pl: Obowiązkowy rachunek firmowy dla wszystkich przedsiębiorców. Link to the law.
- You want to use split payment (MPP).
- You will be conducting transactions subject to mandatory split payment (MPP).
If you do not conduct such transactions, you may use your personal account (check whether your bank allows using a personal account for business purposes). You are not obligated to declare purely personal accounts (those that do not and will not receive any business-related funds). You may provide just one personal account.
You do not need a bank account if you are a micro-entrepreneur. However, you will need a bank account to receive VAT refunds from the tax office.
SWIFT transfer fees¶
There are different SWIFT transfer methods that determine who pays the fees:
- BEN — BENeficiary: all fees are paid by the recipient
- SHA — SHAred: the sender pays for sending, the recipient pays intermediary fees
- OUR — all fees are paid by the sender
Income tax¶
Paying taxes under ryczałt¶
What contributions and payments do I need to make under ryczałt if I have no income? Ryczałt is a tax on revenue. If you have no revenue in a given period or month, you do not need to pay income tax. However, you are still required to pay składki to ZUS.
ZUS¶
How are ZUS contributions rounded¶
Social insurance and health insurance contribution amounts are rounded to the nearest grosz: amounts below 0.5 grosz are rounded down, and amounts of 0.5 grosz or more are rounded up to 1 grosz.
VAT¶
What purchases can you deduct VAT from¶
How to deduct VAT on business purchases¶
Ask the seller for a faktura and provide your NIP. The purchase must be invoiced with your NIP. You do not have to pay from your business account — a personal account is fine.
Then send the faktura to your accountant for the deduction.
The VAT deduction process in infakt is described in the section on submitting the VAT (JPK_V7M) declaration.
How is VAT rounded¶
The rounding rules for amounts on invoices are set out in § 9(6) of the Invoicing Regulation. Amounts are rounded to the nearest grosz: amounts below 0.5 grosz are rounded down, and amounts of 0.5 grosz or more are rounded up to 1 grosz. Tax amounts stated on an invoice to the nearest grosz serve as the basis for VAT accounting records.
Source: W jaki sposób należy zaokrąglać kwoty podatku od towarów i usług.
Tax declarations¶
If I only operate as a JDG, do I still need to file a personal income tax return (PIT-37)¶
No.
How can I find my father's name for the PIT-37 filing¶
If you have the document from when your PESEL was issued, it lists your parents' names. You can also check on this gov.pl page after logging in — on the main page, in the Powiązane usługi section, select Sprawdź swoje dane w Rejestrze PESEL. There you will also find information about your spouse, children, and mother.
Invoices¶
Invoice creation services¶
Business / correspondence / residential addresses¶
Does running a JDG from an apartment affect the property tax¶
TL;DR — No. There was a rumor that property tax would increase if you list the apartment as your prowadzenia działalności address. Your tax will not increase unless you and the apartment owner specifically go to the urząd gminy to designate a specific area of the apartment as an office. If the space where you work is still used for personal purposes, no additional property tax arises for the landlord.
More details: Czy siedziba firmy w mieszkaniu to wyższy podatek od nieruchomości?.
I want to move to another city or address — what do I need to change and where¶
Go to biznes.gov.pl and update:
- Residential address — Adres zamieszkania
- Correspondence address — Adres do doręczeń
- Tax office — Urząd skarbowy
Can I register a JDG without a permanent residential address¶
Yes, if your activity does not require a physical place of work. The tax office (Urząd Skarbowy) may ask you to justify why you want to operate without a fixed address.
Can I register a JDG without a rental agreement¶
Yes. However, when (or if) you register as a VAT payer, the tax office (Urząd Skarbowy) may request documented proof of your residential address. In that case, you will need to arrange for your landlords to write and sign an oświadczenie confirming that you reside at their property and that they consent to the address appearing in CEIDG.