B2B cooperation means providing services through your own sole proprietorship. The entrepreneur settles their own taxes, pays ZUS contributions and chooses the taxation form — the tax scale, the 19% flat tax or a lump sum on registered revenue. It offers great flexibility, but without the protections of the Labour Code.
For specialists and managers who want more flexibility and room for tax optimisation — common in IT and consulting. A good option if you accept more administration and risk in exchange for a potentially higher net income.