Poland - Tax Guide for Freelance Contractors

Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in Poland.

For all other nationalities work permits have to be applied for by the future employer at the regional governor (wojewoda). The administration takes into consideration the local labour market situation and the efforts the employer made to fill the position with a resident foreigner or an EU/EEA citizen. It is not sufficient if the employer only announced the open job to the local labour office, they must be able to demonstrate that they have advertised on a Europe-wide basis, without success. Documents to be handed in with the application include proof of payment of fees to the authorities, an extract from the National Court Register that the employer is a registered entrepreneur, a copy of the foreigner’s passport and education certificates translated by an official translator. If a work permit is issued it is for the individual for a specific period of time and a specific position at the defined employer.