Freelance psychologist in Poland - least admin possible? Tax registration method.

Hi guys, I really look for your help,
I will work as a freelance psychologist in Warsaw, so I will see clients only a couple of times, either at their place or a room that i rent on an hourly basis. So I'll have no fixed office and no employment contract.

I take care of health insurance, retirement, etc. myself
What is the easiest, simplest, lowest tax registration method I can choose?
Can I use Umowa o Dzieło, because of course I will not have formal contracts with my clients...
Thanks so much

No. Umowa o dzieło is specifically when you create a work. For example, a drawing or a piece of writing. You also can't use it because someone has to give you the contract in question. If they're giving you a contract, then (at a minimum) - you must use umowa zlecenie.


You need to be registered as self employed.

So there is only one way of registering as self employed? And do I have to choose between different taxation systems?
Paying taxes in advance (even quarterly) seems odd to me as a freelancer / self employed - is it unavoidable?

You aren't paying in advance, what you're doing is invoicing clients (as normal) and then paying the tax on your profits at the end of the month/quarter. Strictly speaking, these aren't tax payments as such, but rather an advance towards your final tax bill. So - let's say you invoice for 2000zl in September. You'll pay tax on that in October, and then your final tax settlement will be worked out at the end of the year and you'll pay extra/get a refund.

Generally speaking, self employed people usually get refunds at the end of the year.

There's only one way of being self-employed really. Umowa zlecenie would make you a temporary employee of your client! Umowa o dzielo sort of yes too. If you registered as self employed, you can just issue a bill (FFS don't call it an invoice - in Poland they make a distinction for some esoteric reason!).

As for tax, you can choose to pay a flat tax or make deductions. There are pluses and minuses about either.

Thanks, this is really helpful!
So I will register as self employed - could you tell me the proper Polish term?
I will register the CEIDG then - do I need a stamp and a business bank account as it says on different websites?
Am I free to have my private health & retirement insurance?
And last question: are there any variations regarding taxes, or is it a specific tax rate for self employed people?

Działalność Gospodarcze - it just means "economic activity" (that's what you register to do). There are plenty of threads here on how to register. It involves several visits to different offices. Anybody's guess really why it can't just be done in one place. Your first visit should be to the town hall (in Warsaw the office is behind the Polonia Hotel, can't miss it) and that is the quickest and easiest bit. You'll need a Polish speaker with you.

You'll need a stamp however you need all the other bits of paper to get one. You can use your own bank account if it's in Poland, however the system is so chaotic you may find an official who thinks you can't. Never fear, the person you speak to the next day (or hour) will disagree with them. It really is that chaotic. Better not to ask since this confuses it, just pop your bank account number down on the form.

You'll need to pay ZUS, the Polish version of National Insurance, however yes, you are free to also have your own. As for tax, there are two options to choose from. Flat rate or with deductions. With deductions is better for many people (you can claim a portion of your bills and various other expenses) however you do need to have a bill in the company name for your registered office.

These rules do change frequently and the last time I did it was almost 10 years ago, so worth checking out from someone who has done it more recently. Hopefully it has got easier, but perhaps I'm being optimistic.

It is a lot easier.

Companies are now registered within 15 minutes, and there's a "one window" service meaning that the person you see in the Urzad Miasta (or whatever it is locally) is the only person you see. Much of the previous bureaucracy has gone, though it's still advised to have an accountant. Even a stamp isn't technically needed these days, though some people might have a hissy fit if documents aren't stamped.

The killer is the compulsory ZUS contributions, which are now up to over 400zl a month and rising...