Poland

Influencer Payment Regulations in
Poland
Playbook

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Poland
is a few seconds with Gigapay.
With Gigapay, you can easily onboard and pay influencers in
Poland
, all while adhering to the relevant local laws and regulations. Simplify your payout processes with Gigapay.
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Capital

Warsaw

Currency icon
Currency

PLN (zł)

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DAC7

Yes

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Preferred Payment Method

PayPal, Bank Transfer

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Poland

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Our guide to paying creators in
Poland

Navigate the tabs below to learn everything you need to know about paying creators in
Poland

Individual

If the influencer is acting as an individual without any registered activity, it is essential to be aware of applicable rules and regulations, as you may have additional responsibilities towards the individual. It is important to understand what legal obligations apply to you. You may for example have withholding responsibilities or be required to pay social costs.

What is an Individual?

A person providing a service to someone without actually registering an activity. It could for example be someone helping the neighbour with their math exercises before a test for a small fee. 

Is it possible to make payouts to the creator?

Yes, but conditions may apply. If the activity is not viewed as a hobby or if certain thresholds are met, the influencer should register their activity as a sole trader or company.

Sole Trader

Receiving compensation as an individual can be tricky and may sometimes raise concerns related to employment laws and taxation rules.

Therefore, it is quite common for influencers to register their activity as sole traders in their country of work. In fact, most countries have simplified systems allowing persons to register their activity in a quick and easy way. This allows influencers to invoice their clients and pay their taxes in a more streamlined way.

What is a Sole Trader?

A sole trader is typically a self-employed person who owns and runs their own business as an individual. Sole traders usually benefit from a simplified system designed to make it easier to start a business. 

In Poland, you can operate as a non-registered small-scale gainful activity. This does not require you to register a business or in CEIDG (Central Register and Information on Economic Activity). This however comes with certain restrictions. If you are conducting a regular activity it is most likely recommended to register your activity.

In Poland, a sole trader, also known as “działalność jednoosobowa” in Polish, is usually a self-employed person (samozatrudnienie), and represents the unofficial status of an individual entrepreneur.

The sole traders can issue invoices and sell goods and services. They pay their own social fees and taxes.

If you operate as a non-registered activity, you are obliged to issue invoices or bills if the buyer request such.

You may read more about the registration process and the micro-entrepreneur status on the following websites:

Is it possible to make payouts to the creator?

Yes.

Private Trader

Company

If the influencer is popular, it is not uncommon that they have a registered company and a whole team working with them (billing, project management, technical team, ...).

What is a Company?

A company is typically a legal entity formed by a group of individuals to operate a business enterprise. It may be organized in various ways for tax and financial liability purposes depending on the corporate law of its jurisdiction.

Is it possible to make payouts to the creator?

Yes.

Hobby

Notwithstanding the above, it may be possible to receive compensation for influencer work without registering as a sole trader or company. Many countries have rules allowing individuals to receive compensation if certain conditions are met. However, it can be tricky sometimes to know if the activity can be classified as a hobby or not, therefore, when in doubt, it is almost always preferred to register as a sole trader to ensure compliance with applicable laws and regulations.

As mentioned above, you can operate as a non-registered activity. This would mean you do not need to register as a company. It does however come with obligations. You will need to declare your revenues from non-registered activity (after deducting costs) in the annual PIT-36 return (Personal Income Tax), keep simplified sales records, and issue invoices or bills at the request of the buyer.

Along with its obligations, it comes with benefits as well, such as not needing to pay compulsory social security or health insurance contributions on your profits, not having to pay monthly (or quarterly) tax advances, not having to pay VAT: you are covered by a personal exemption because the revenue from your non-registered activity does not exceed PLN 200,000 per year (unless you offer goods or services subject to VAT registration from the first sale, you do not have to maintain full accounting records; just simplified sales records.)

However, if the activity is constant or habitual, the individual should register their activity. If the influencer is planning to do influencer marketing regularly or is investing time and money in the activity, it may be wise to register as a sole trader as soon as possible.

Due Diligence

To assess your responsibilities towards the influencer, it is necessary to define your relationship and follow a proper due diligence process catered to the status of the influencer and their country of activity. This may include requesting information about their name, TIN, age, and more.

It may also be relevant to do some research about the influencer's followers in order to verify that their followers fit the kind of content or product you would like to advertise. This is especially important if the followers are young (e.g. it may not be appropriate to advertise alcohol to underage followers).

New Self-Employed or Registered Business?

Common Ways of Working as an Influencer in the UAE

Payment Method

The most common payment method used to pay influencers in Poland is bank transfers, followed by BLIK and PayPal.

Polish sole traders may invoice clients in Poland and other countries. The sole trader may issue an invoice without VAT if the client is in Poland (conditions apply). If the client is in the EU, the influencer will need to register for VAT and issue a VAT invoice.

If the influencer has a non-registered activity, they need to issue an invoice or bill if the customer requests it from them.

Please note that the reverse charge system applies if the sole trader invoices a client in another EU country. You may read more about reverse charge here.

In Poland, businesses may outsource invoicing operations to a third party or the customer if certain circumstances are met. You may use self-billing if the parties have agreed to use self-billing before issuing the invoice. The agreement should preferably be in writing and specify the terms applicable to the self-billing invoice.

Gifting, Travel, and Vouchers

As a general rule, gifts are considered to be a form of compensation, and influencers should therefore always report the value of gifts, free travel, and vouchers to their tax authorities. The taxable value is usually based on the commercial value of the gift, travel, or voucher.

It is not uncommon for companies to be legally required to report to tax agencies when they pay out compensation to an influencer. Influencer partnerships are quite different from regular partnerships, compensation may not only include monetary compensation but also gifts, vouchers, and travel. In some countries, all types of compensation sent for “payment” to the influencer should be reported. Therefore, it may be relevant to verify your reporting responsibilities on that matter.

Tax and Reporting Implications

DAC7

DAC7 is a directive on cooperation between different EU member states on gathering and reporting data about natural and legal entities and their earnings through digital platforms and marketplaces. Certain digital platforms are responsible for collecting, verifying, updating, and reporting data about the sellers on the platform and their earnings.  Generally, if you are a platform operator, conducting business in the European Union and making available all or part of your platform to sellers, you may have reporting obligations under DAC7. Bear in mind that different EU countries may implement the Directive slightly differently.

Exchange of income statements to other countries.

As mentioned above, it is not uncommon for companies to be legally required to report to tax agencies when they pay out compensation to an influencer. This obligation may also be applicable if you are working with an influencer from another country. Many countries sign bilateral agreements in which they agree to exchange income statements with each other. This allows tax agencies around the world to have a better overview of the compensation paid out to the people conducting business in their country and better control over who should pay taxes or not. The exchange of income statements is especially relevant when paying out compensation to individuals without a registered activity. It is therefore important to verify your reporting obligations in your country.

Additional responsibilities - social fees, withholding of taxes, more

Before drafting an agreement with an influencer, it is important to consider if the person has a registered activity as an influencer or a company. If the influencer is acting as an individual without any registered activity, it is essential to be aware of applicable rules and regulations, as you may have additional responsibilities towards the individual. It is important to understand what legal obligations are applicable to you. You may for example have withholding responsibilities or be required to pay social costs. It is important to be fully aware of all the responsibilities before drafting any agreement with an influencer as you may be able, depending on the applicable laws and regulations, to put some of the responsibilities onto the influencer if it is clearly stated in the agreement. It is also important to consider any potential liabilities arising from the agreement. As such, the responsibility of each party should be clearly described in the agreement and preferably regulate topics such as the payment of indirect and direct taxes, reporting to tax authorities, or even social costs.

Advertising and Marketing Law

In most countries, influencer marketing is already regulated by national laws such as consumer protection and marketing laws or specific guidelines.

Considering influencers can reach consumers globally, examining legal implications in various countries is important. Violating the rules can lead to penalties, fines, and legal fees.

It's important to note that there are topics that are usually more strongly regulated within influencer marketing. These commonly include:

  • Children and minors.
  • Alcohol, religious beliefs, adult content, tobacco, cosmetic procedures, gambling products, and in certain countries politics.

Work on this is progressing quickly both on a national and a global level. It would therefore be wise to keep yourself updated on new laws and guidelines being issued on the topic.

Influencer marketing in Poland

In Poland, the Polish Office of Competition and Consumer Protection (the “Office”) has increasingly turned its attention towards regulating influencer marketing practices. The Office released guidelines in September 2022 clarifying the expectations for influencer advertising, self-promotion, and PR gifts. These guidelines aim to ensure clear labeling of marketing content to prevent misleading consumers.

Key points from the guidelines include:

  • Definition of advertising:  Clarification on what promotions are considered advertising. Receipt of free or discounted products or services, profits from referrals, and repeated gifts are considered remunerable and therefore should be disclosed as advertising.
  • Product testing: Unless the items provided for testing are returned after the review, there is no need to label them as advertisements.
  • Brand ambassadors: Any promotional content by a brand ambassador has to be clearly indicated as advertising if the influencer is acting as such.
  • Gifts: The first gift from a brand does not need to be advertised, but repeated gifts should be.
  • Labeling: Advertisements must be clearly labeled, using the local language and through conspicuous tags. Social network functionalities for marking sponsored posts should be complemented with additional influencer-generated tags.

Despite the non-binding nature of the guidelines, influencers and businesses in Poland take them seriously due to the Office's imposition of substantial financial penalties for non-compliance.

Agreements

Risk of false self-employment

If you are looking to collaborate with independent workers, it is essential to treat them as such. Influencers working independently should be treated differently from employees. It is crucial to provide them with creative and personal freedom, allowing them, for example, to choose and determine their own activities and working hours. To prevent a relationship that could be seen as an employment relationship, it is imperative to draft a clear agreement between the two parties. If the relationship is too close to an employment relationship, it may be viewed as false self-employment. This may come with legal implications for the brand. Without an unambiguous agreement, a clear distinction is not always easy; both influencers and those who use them are often unaware of how the relationship can be viewed by the authorities.

As a rule of thumb, the more instructions you give regarding the services to be performed and the more the person is bound to your organization, the more likely it is that an employment relationship exists. To ensure that your relationship with the influencer is as unambiguous as possible, it is important to make sure that the agreement that is established is fair and offers them the autonomy to choose their own activities and working hours. Also, the relationship should also be independent in facts not only on paper. This should allow for a successful collaboration. In the case of false self-employment, the brand or agency may be responsible for paying employer fees and social costs for the influencer.

An Agreement can take many forms and does not necessarily have to be in writing. However, it’s usually recommended to sign a written Agreement with the digital creator before they start to work on a project. We recommend having a legal professional review the agreement before it's signed, to ensure that it covers all the necessary legal aspects relevant to the relationship at hand. It may be relevant to define the following points in the agreement:

1. Define Compensation Structure and Amount

Begin by specifying the type and amount of compensation the influencer will receive for their services. This can be a flat fee, commission-based, or a combination of both. Be transparent about the compensation structure and ensure that the influencer understands whether they are considered an employee or an independent contractor, as this has tax implications.

2. Outline Payment Schedule and Currency

Establish a clear payment schedule that details whether the influencer will receive a one-time payment or multiple installments. Also, specify the currency in which payments will be made, and discuss potential fluctuations in exchange rates to avoid confusion or disagreements.

3. Specify Payment Terms for Content Creation and Sharing

One important consideration is whether payment should only be made upon delivery of the post or if there should be two separate fees, one for creating the content and another for sharing it upon approval by the Brand. Clearly state these terms in your agreement to ensure both parties understand when and how payments will be made for each aspect of the influencer's work.

4. Detail Payment Methods and Third-Party Involvement

Outline the method of payment, whether it's PayPal, wire transfer, or through a third party. If you're using a third-party service provider, such as Gigapay, to handle payouts and reporting, include this information in the agreement. This helps set expectations and ensures the influencer knows who will send the payment and when to expect it.

Want to know more about influencer partnership agreements? Use this guide to ensure your agreements cover all essential aspects and foster long-lasting, mutually beneficial relationships with your influencers.

Simplified compliance process

With Gigapay you can start working with creator in a breeze. Forget about complicated KYC process and a long chain of approval. Simply upload your spreadsheets with the emails of who you would like to pay and we handle everything for you. We tank care of collecting all the necessary legal information in order for you to pay influencers.

A woman with long red hair smiling at the camera.

Simplified compliance process

With Gigapay you can start working with creator in a breeze. Forget about complicated KYC process and a long chain of approval. Simply upload your spreadsheets with the emails of who you would like to pay and we handle everything for you. We tank care of collecting all the necessary legal information in order for you to pay influencers.

A woman with long red hair smiling at the camera.

Simplified compliance process

With Gigapay you can start working with creator in a breeze. Forget about complicated KYC process and a long chain of approval. Simply upload your spreadsheets with the emails of who you would like to pay and we handle everything for you. We tank care of collecting all the necessary legal information in order for you to pay influencers.

A woman with long red hair smiling at the camera.

Simplified compliance process

With Gigapay you can start working with creator in a breeze. Forget about complicated KYC process and a long chain of approval. Simply upload your spreadsheets with the emails of who you would like to pay and we handle everything for you. We tank care of collecting all the necessary legal information in order for you to pay influencers.

A woman with long red hair smiling at the camera.

Note: The information provided on this website does not, and is not intended to, constitute legal advice. All information, content, and materials available on this site are for general informational purposes only.

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Stay on top of DAC7 compliance in
Poland

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Poland
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