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Poland’s IT sector is among the most dynamic in Central Europe, characterized by steady growth, international partnerships, and a strong emphasis on innovation. As the demand for technical expertise continues to rise, both companies and professionals have increasingly turned to business-to-business (B2B) contracts as their preferred model of cooperation. For the majority of Polish developers, B2B arrangements are not a niche alternative but the industry standard. Research indicates that around 65% of Polish software developers currently work under this framework, while recent job-market data show that over 70% of IT job postings list B2B as the offered form of engagement.
The growing reliance on this model stems from its flexibility and adaptability. For companies, B2B contracts simplify scaling, allowing them to collaborate with independent professionals or smaller entities without the administrative complexity of traditional employment. They also enable easier onboarding for project-based work and faster access to specialized talent. For contractors, the structure provides a high degree of autonomy, greater control over income, and the possibility to work with several clients simultaneously – conditions that align well with the project-driven nature of modern IT work.
However, this model introduces responsibilities that differ from conventional employment. Independent contractors handle their own tax filings, social security contributions, and insurance, while companies must ensure compliance with Polish civil law, intellectual property regulations, and GDPR standards. Understanding these elements is crucial for establishing transparent, legally sound relationships between both sides.
This article examines the essential components of B2B contracts in Poland’s IT sector, outlining how they operate, what legal conditions apply, and what benefits and risks they bring to both companies and professionals. It provides a practical overview of current practices, emerging trends, and compliance requirements shaping the Polish B2B environment.
A business-to-business (B2B) contract is an agreement where a company engages an independent provider for professional services; for instance, hiring a self-employed software engineer for a defined project. Unlike employment contracts, B2B agreements are based on partnership rather than subordination, allowing both sides to operate autonomously.
In the Polish IT market, this model is the foundation of most collaborations between companies and developers. It supports remote work, short-term projects, and flexible engagement structures that align with how the IT industry operates. Both parties retain independence in organizing work and defining cooperation terms, while maintaining mutual accountability through the contract.
With a solid understanding of the context and dominance of B2B cooperation in Poland’s IT market, the next step is to examine how such arrangements are structured under Polish law, beginning with their legal foundations, business setup requirements, and the tax and regulatory framework that contractors and companies must navigate:
B2B contracts in Poland are primarily regulated by the Polish Civil Code, which governs obligations between commercial entities. Each party is responsible for fulfilling contractual commitments as an equal partner. The agreement defines the scope of work, deliverables, payment schedule, intellectual property ownership, and confidentiality clauses.
To work under a B2B model, individuals must register as sole proprietors (jednoosobowa działalność gospodarcza). This registration allows them to issue invoices, select a preferred tax scheme, and formally operate as a business entity. Contractors are also required to handle their own accounting and social security (ZUS) payments.
The taxation system for self-employed IT specialists in Poland is straightforward yet varied, depending on the chosen form of taxation.
This structure allows flexibility in financial planning but demands discipline in bookkeeping, tax filing, and timely payments to the Social Insurance Institution (ZUS).
A major cost difference between standard employment and the B2B model in Poland comes from social-security contributions. Under employment, ZUS is split between employer and employee, creating a much higher total cost of labor. Under B2B, contractors pay their own ZUS contributions as sole proprietors, but they can benefit from several relief schemes designed for new businesses, such as Ulga na start (six months of health-insurance only) and Mały ZUS (reduced contributions for 24 months). Because these contributions are often significantly lower than those paid under a standard employment contract, the B2B model becomes especially advantageous for higher-earning professionals, who can retain more net income while still maintaining legal compliance.
Additionally, self-employed specialists in Poland can register for VAT or benefit from an exemption if their annual turnover remains below the PLN 200000 threshold (rising to PLN 240000 in 2026). Exceeding this threshold (or supplying certain services from abroad) requires VAT registration and invoicing obligations.
The Polish tax system offers several schemes for self-employed IT professionals, each with its own advantages depending on income level, business expenses, and administrative preferences. The table below summarizes the main options available to B2B contractors.
| Tax option (for self-employed/sole proprietor) | Typical rate(s) | Suits/use case | Key advantages and notes |
|---|---|---|---|
| Tax scale (“general rules”) | 12% up to ~120000 PLN, then 32% above that | Contractors with lower income, many deductible costs, want access to tax reliefs | Offers more reliefs, deductions, and spouse/child settlement options; higher administrative burden |
| Flat rate income tax (19%) | 19% of net income | Higher-earning contractors who prefer a predictable rate | Simpler structure, avoids 32% bracket, fewer reliefs permitted |
| Lump-sum tax on registered revenues (“ryczałt”) | Typically 8.5%-17% (or specific rate depending on the activity) | Contractors in IT/creative activities, with relatively low overheads | Low rate, simple revenue basis; but no deduction of business expenses |
Selecting the right taxation model significantly affects net income and compliance responsibilities. Most IT specialists prefer the lump-sum or flat-rate schemes due to their simplicity and predictable rates, though each option should be evaluated with a tax advisor to ensure the optimal setup under Polish law.
Companies must ensure that their cooperation model does not mirror standard employment conditions, such as fixed working hours or managerial supervision. Misclassification can result in legal and tax penalties. Contracts should therefore emphasize independent performance, defined deliverables, and business-level accountability rather than personal subordination.
Payments under B2B contracts are typically made monthly based on issued invoices. The process is simpler than payroll but must include all essential elements: contractor details, VAT number, service description, and payment date. Many IT professionals use online accounting platforms for automated invoicing and tax calculation.
While both B2B and employment contracts formalize professional cooperation, they operate under fundamentally different principles. In Poland’s IT sector, these differences shape everything from taxation to day-to-day working conditions. Understanding these distinctions helps companies and developers select the most suitable form of engagement for their goals and risk tolerance.
| Aspect | B2B contract | Employment contract |
|---|---|---|
| Legal relationship | Partnership between two independent business entities regulated by the Polish Civil Code. | Employer-employee relationship regulated by the Labour Code. |
| Taxation | The contractor selects a tax form (e.g., lump-sum, flat, or progressive) and handles filings independently. | Employer deducts income tax and social contributions; employee receives net salary. |
| Social security (ZUS) | Paid directly by the contractor; amounts depend on the declared base and can be reduced under certain thresholds. | Employer pays ZUS contributions on behalf of the employee, ensuring full coverage. |
| Leave and benefits | No statutory paid leave, sick pay, or severance; time off is self-managed. | Entitled to paid leave, sick pay, parental benefits, and severance under labour law. |
| Flexibility | High – contractor determines working hours, location, and number of clients. | Limited – working hours, duties, and reporting lines are set by the employer. |
| Administrative burden | Contractor manages accounting, invoicing, and taxes independently. | Employer handles payroll, taxes, and HR administration. |
| Termination | Governed by the Civil Code; notice period as agreed in the contract. | Strictly regulated by the Labour Code with defined notice periods and protections. |
According to reports, over 70% of developers in Poland now operate under B2B contracts. The model’s popularity stems from its adaptability: it enables remote work, international cooperation, and faster project onboarding – features valued in a market driven by short-term, skill-specific engagements. Many specialists also find the taxation model financially advantageous, as it allows higher net earnings compared to employment after social and income deductions.
Around two-thirds of Polish software developers now work under B2B contracts, making this model the defining feature of the country’s IT market.
Once a B2B relationship is established, ensuring that all contractual elements comply with Polish legal standards becomes essential. The country’s Civil Code provides the general framework, but IT cooperation requires additional attention to intellectual property transfer, data protection, language requirements, and dispute resolution. Addressing these points clearly within the contract safeguards both parties from future conflicts and strengthens its enforceability.
Under Polish law, intellectual property (IP) created during a project does not automatically transfer to the client unless the contract explicitly provides for it. The transfer must be executed in traditional written form or via a qualified electronic signature (QES) compliant with the EU eIDAS regulation.
This creates a common misconception for foreign companies: popular platforms like DocuSign or Adobe Sign usually do not provide QES-level signatures, meaning such contracts do not meet Polish requirements for valid IP transfer. In contrast, platforms like Autenti can issue legally recognised qualified signatures, allowing the agreement, and the IP transfer clause, to be fully enforceable.
To prevent disputes, contracts should include:
All contracts involving Polish entities should be prepared in both English and Polish. Polish courts and authorities only recognize documents in Polish, and any litigation requires certified translations of evidence. A bilingual contract simplifies enforcement, accelerates proceedings, and minimizes translation costs in case of dispute.
IT contracts often involve handling sensitive data, making GDPR compliance a contractual necessity. Each party must define its role as either the data controller or data processor, specify data types processed, and ensure that a Data Processing Agreement (DPA) is attached as an annex. The DPA should outline security measures, breach notification timelines, and data deletion procedures after project completion.
Additionally, confidentiality clauses must cover not only business information but also any client or end-user data exchanged during development.
Although B2B agreements can specify foreign governing law, disputes involving Polish contractors are often settled under Polish jurisdiction. Including a clear dispute resolution clause ensures predictability for both sides. Many companies opt for arbitration or mediation, naming the Court of Arbitration at the Polish Chamber of Commerce as the venue.
Foreign businesses working with Polish entities may also include an additional governing law clause specifying which jurisdiction applies if disputes arise abroad, provided it does not contradict Polish mandatory law.
B2B agreements in Poland’s IT sector can take several distinct forms, each designed to fit a specific mode of cooperation or project type. Choosing the right structure allows companies and contractors to clearly define expectations, allocate responsibility, and manage intellectual property and payments in a transparent way.
These contracts define the scope, deliverables, milestones, and ownership for custom software or application development. They outline how features will be built, how progress will be measured, and who owns the resulting code and documentation. A well-structured agreement also includes detailed acceptance criteria, payment schedules tied to milestones, and post-delivery maintenance terms.
Best for: End-to-end product creation, MVPs, or large-scale development projects requiring clear deliverables.
Service Level Agreements set measurable performance indicators for ongoing technical services, such as infrastructure management, cloud hosting, or software support. They specify uptime guarantees, response times, and escalation procedures, ensuring accountability and reliability between the service provider and the client.
Best for: Managed-service providers, DevOps teams, and companies offering continuous IT support or hosting solutions.
These contracts are used for strategic or technical consulting: from architecture audits and system integration to cybersecurity or AI advisory. They describe the consultant’s scope of analysis, confidentiality standards, and compensation model (often hourly or project-based). A clear definition of deliverables, even for advisory roles, helps prevent scope drift and protects both sides.
Best for: Short-term expert input, system audits, or technology roadmap planning.
Selecting the appropriate contract type ensures alignment between project goals, legal safeguards, and business outcomes. In Poland’s IT sector, companies often combine these models; for example, pairing a development agreement with a parallel SLA to cover long-term maintenance and support.
Once the cooperation model and contract type are selected, the next stage is execution. A well-structured B2B contract in Poland should balance flexibility with compliance, ensuring both parties fully understand their roles, deliverables, and obligations. The process below outlines how to establish such agreements efficiently.
Clarify the project’s purpose, expected outcomes, and deliverables. The contract should describe in measurable terms what is being built or delivered, when, and by whom. For development projects, attach detailed specifications or user stories as an annex.
Include full legal names, addresses, registration numbers (NIP/REGON), and contact information of both entities. Define each party’s role (client, contractor, or subcontractor) and ensure that the document reflects a partnership between independent businesses, not an employment relationship.
Specify project timelines, payment schedules, termination rules, and dispute-resolution mechanisms. State whether payments are fixed or milestone-based and outline notice periods for ending the contract. Include clauses that address delays or non-performance, referencing relevant Civil Code provisions.
Determine ownership of all materials produced under the contract. IP should transfer to the client only upon full payment or project completion, signed in writing or with a qualified electronic signature (QES). Include details about which materials remain the contractor’s property and what rights are being granted.
In Poland, intellectual property transfers are valid only when signed in writing or with a qualified electronic signature, a key detail often missed by foreign companies.
Incorporate a separate Data Processing Agreement (DPA) when the contractor handles personal data. The DPA should specify roles (controller vs. processor), storage methods, and security standards. Confidentiality clauses should also protect business and client information, applying during and after cooperation.
Clarify payment frequency, method, and currency. The contract should include invoicing procedures, VAT rates, and deadlines for submission. Many contractors use electronic invoices through accounting systems such as Infakt or iFirma to ensure compliance with Polish tax regulations.
Before signing, both parties should review the agreement with a lawyer familiar with Polish commercial and tax law. This ensures compliance with local regulations, including intellectual property, taxation, and labor-law boundaries. On the client’s side, the contract is usually signed by a company representative authorized to enter into commercial agreements (e.g., CEO, COO, or procurement manager). On the contractor’s side, it is typically signed by the self-employed professional or the owner of the sole proprietorship.
All correspondence, signed copies, and amendments should be securely archived. This is particularly important for proving IP transfer and data-protection compliance in audits or disputes.
When managing multiple contractors or entering the Polish market without a local entity, companies can rely on Employer of Record (EOR) services. An EOR acts as the formal employer on paper, handling payroll, taxes, and compliance while the client retains full control over daily operations.
This approach minimizes administrative complexity and legal risk, especially for short-term or multi-country projects. However, it offers less flexibility than direct B2B cooperation and usually involves additional service fees.
The B2B model has become a cornerstone of Poland’s IT economy, shaping how companies attract, manage, and retain technical talent. Beyond its legal and operational flexibility, this form of cooperation gives businesses a strategic advantage in responding to changing market demands. It enables rapid scaling, specialized project execution, and cost-efficient collaboration.
For IT professionals, the system offers independence and direct control over income and workload. For companies, it creates an agile structure that reduces administrative overhead while improving access to niche expertise. These combined advantages explain why the B2B model remains the dominant engagement format in Poland’s IT sector, influencing not only how firms structure their teams but also how they compete in regional and global markets.
Companies operating in Poland’s IT sector benefit from the B2B model because it allows them to onboard specialists and adjust team size faster than through traditional employment. Moreover, Poland’s role as a near-shore hub for IT and AI talent allows companies to scale operations into Central and Eastern Europe with lower friction and administrative burden.
Because the B2B model treats contractors as independent entities rather than full employees, it enables companies to tap into high-specialisation skills (e.g., AI engineers, cybersecurity specialists, cloud architects) for project-specific engagements. For instance, one analysis presents that Poland is emerging as the “top hub for AI & Data Engineering teams” in Europe due to this on-demand talent access.
The cost-structure benefits of B2B contracts become tangible when comparing the total cost of servicing a contractor vs hiring an employee (salary + benefits + social security + administrative overhead). This financial efficiency makes B2B attractive for both companies (lower employer obligations) and contractors (higher net income).
Despite its advantages, the B2B model in Poland’s IT sector presents several challenges that require careful management. Foreign companies entering the market often face misinterpretations of local regulations, while contractors must take on financial and legal responsibilities typically handled by employers. Recognizing these risks early allows both sides to avoid legal disputes and maintain a transparent, compliant partnership.
When a contractor works under conditions similar to an employee: fixed hours, subordination, or exclusivity, the cooperation may be reclassified as employment by Polish authorities. This can result in backdated tax and social-security liabilities for the company.
How to mitigate: Clearly define project deliverables, avoid managerial supervision wording, and consult a Polish labor-law specialist when structuring long-term engagements.
B2B contractors are not entitled to paid leave, sick pay, or unemployment benefits. Interruptions in work can therefore lead to income instability.
How to mitigate: Contractors should budget for non-billable time and voluntarily contribute to social insurance (ZUS) to ensure coverage.
Foreign companies often underestimate linguistic and procedural requirements in Poland, such as the need for bilingual contracts or certified translations in legal disputes.
How to mitigate: Prepare bilingual agreements and appoint a local legal advisor familiar with Polish administrative procedures.
Recent discussions around tightening labor classification rules could impact who qualifies for B2B contracting in IT. According to Poland Insight, up to 99% of IT companies might need to adjust their contracts if new reforms take effect in 2026.
How to mitigate: Stay informed about policy updates and work with local consultants to ensure compliance as regulations evolve.
Website: www.devsdata.com
Company size: ~60 employees
Headquarters: Brooklyn, NY, and Warsaw, Poland
Founded: 2016
DevsData LLC is an IT recruitment company that helps organizations navigate the Polish B2B hiring landscape: from identifying top technical talent to structuring legally compliant and efficient contract terms. With over nine years of experience, the firm has developed a deep understanding of how B2B cooperation functions in Poland’s IT market, assisting clients in building long-term partnerships that align with both business objectives and local regulations. Its team includes US-based specialists who ensure smooth collaboration with international clients and seamless integration of Polish contractors into global teams.
DevsData LLC has successfully delivered over 100 recruitment projects for more than 80 clients worldwide, serving both high-growth startups and corporate organizations from the US, Israel, and Europe. The company’s 65000-candidate database enables swift and precise talent matching, while each candidate is carefully evaluated through a multi-stage process, including a 90-minute problem-solving challenge that verifies both technical depth and communication abilities.
Operating under a government-approved recruitment license, DevsData LLC follows a success-fee model with a guarantee period to ensure reliability and transparency. Its structured approach helps clients not only hire qualified professionals but also manage contractual aspects in accordance with Polish law. With consistent 5/5 ratings on Clutch and GoodFirms, the company continues to be a trusted partner for businesses seeking compliant, scalable, and well-structured B2B hiring solutions in Poland.
To learn more about establishing compliant B2B partnerships in Poland’s IT sector or to discuss specific hiring needs, contact DevsData LLC by emailing them at general@devsdata.com or schedule a consultation through www.devsdata.com.
The Polish IT market continues to expand, driven by its strong technical workforce, competitive rates, and an ecosystem that supports international collaboration. Within this environment, B2B contracts have become the foundation for cooperation between companies and IT professionals. Their flexibility, efficiency, and scalability make them particularly suitable for the project-based and skill-focused nature of the technology sector. By clearly defining deliverables, responsibilities, and payment terms, these agreements help businesses manage complex projects while ensuring developers maintain autonomy and professional independence.
At the same time, operating under the B2B model requires attention to legal and administrative detail. Understanding how intellectual property is transferred, ensuring GDPR compliance, and choosing the correct taxation form are essential to avoid future complications. With regulatory discussions evolving and new compliance obligations emerging, both companies and contractors must stay informed and prepared to adjust their agreements accordingly. A well-structured B2B contract not only protects both sides but also builds the foundation for transparent and lasting partnerships.
For organizations seeking to hire in Poland or build teams through B2B arrangements, DevsData LLC provides comprehensive recruitment and contract support. The company assists clients in identifying qualified IT professionals, structuring compliant agreements, and maintaining alignment with Polish legal standards. With a government-approved recruitment license, a success-fee model, and an extensive candidate network, DevsData LLC ensures both quality and accountability throughout the process. By combining market insight with rigorous candidate assessment, the firm enables companies to collaborate confidently within Poland’s B2B ecosystem.
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