In this article from our series on electronic signatures in Poland, we will take a detailed look at what the Trusted Profile is, why a foreigner and a business owner need it, and most importantly – how to obtain it.

Profil Zaufany – What Is It in Simple Terms?

Profil Zaufany (pronounced “PRO‑feel za‑oo‑FA‑ny”, meaning “Trusted Profile”) is your free equivalent of a digital signature in Poland and an identity document for performing actions online. It is an officially recognised state tool that allows you to identify yourself in the digital environment. Technically, it is a set of data (name, surname, date of birth, and PESEL number) that has been verified and secured so that no one except you can use it.

Can a Foreigner Obtain Profil Zaufany?

Yes, they can! This is a key point. Profil Zaufany is available not only to Poles but also to foreigners. There is only one strict condition: having a PESEL number.

If you have a PESEL, you are fully entitled to obtain a Trusted Profile. If you do not have a PESEL but need an electronic signature in Poland, please review this offer.

Free, but with Nuances: What to Know

 Price: Obtaining and using the profile is free. However, the main condition for obtaining a Trusted Profile is that the applicant possesses a PESEL identification number.

 Validity period: The Trusted Profile is valid for 3 years. After that, it needs to be renewed (this can be done online in a few minutes via the website or a bank).

Why Do You Need Profil Zaufany? 5 Main Capabilities

The areas of application are numerous – from everyday matters to business tasks. Here are the top 5 scenarios where it is indispensable:

1. Communication with government institutions (ZUS, municipal office, tax office)
You can submit applications, obtain certificates, and exchange official correspondence with ZUS, the tax office (Urząd Skarbowy), the voivodeship office, and any other institution online.

2. Signing documents with an electronic signature (Podpis Zaufany)
The Trusted Profile allows you to place an electronic signature (podpis zaufany) on documents. By law, it is equivalent to a handwritten signature when interacting with government bodies.

3. Company registration and management
Do you want to start a sole proprietorship (JDG) or register a company? The Trusted Profile enables you to do this online without visiting a notary or government office. It is also used to submit reports to the KRS.

4. Tax returns and verifications
Through the Ministry of Finance services, you can file your PIT return, check your tax assessments, or request a certificate of no arrears.

And much more…
Checking penalty points, booking a doctor’s appointment via the Internetowe Konto Pacjenta, applying for the 500+ (800+) benefit, registering a vehicle – the list goes on.

Profil Zaufany vs. Qualified Signature (PKE): What’s the Difference?

For remote actions involving legal entities, it is important to understand the difference between the free profile and the paid qualified signature. Here is a brief comparison:

Conclusion: For 90% of tasks related to running a company in Poland (reports to ZUS, tax office, registration in CEIDG), the free Profil Zaufany will be sufficient.

Step‑by‑Step Guide: How to Obtain Profil Zaufany

The procedure is very simple and takes from 5 minutes to a couple of days, depending on the chosen method.

Step 1. Register your application
Go to the official portal: pz.gov.pl

Step 2. Choose your identity confirmation method (the most important step!)
The Trusted Profile needs to be confirmed (activated) to prove that you are who you claim to be. There are three main methods:

Method 1. Via internet banking (fastest and most convenient)
This works if you have an account with a Polish bank. Most major banks support this function: PKO BP, Pekao, mBank, ING, Santander, Millennium, Alior, BNP Paribas, etc. You simply select your bank on the website, log into your online banking, and confirm your data. The profile is activated instantly. However, this method works only if you provided your PESEL number when opening the bank account.

Method 2. In‑person visit to a confirmation point
If you do not have a bank account, choose this option.

After completing the online application, the system will show a list of nearby confirmation points (these can be ZUS offices, tax offices, some post offices, and municipal offices). A list of confirmation points in each locality can be found at this link.

Within 14 days of creating the application, you must go to the chosen point with an identity document (passport or residence card).
The official verifies your details and activates your profile on the spot.

Method 3. Video call with an official (online verification)
This is a relatively new method. After submitting the application, you schedule a video call (via Microsoft Teams). At the appointed time, you speak with an official, show them your passport, and they confirm the profile remotely. At present, this method is only available to Polish citizens.

Step 3. Fill in the form

• First name, surname, PESEL.

• Email address (a first verification code will be sent there).

• Phone number (for SMS codes).

 Conclusion

Profil Zaufany is a must‑have tool for anyone who lives, works, or runs a business in Poland. It saves you time, nerves, and money. Obtaining it is simple, and you can use it in dozens of different situations – from taxes to healthcare. If you encounter difficulties in obtaining a PESEL or registering the profile, our specialists are ready to help and guide you through the entire process.

Have questions? Contact us for a consultation! 

Сообщение Profil Zaufany (Trusted Profile) in Poland: Guide for Non‑Residents появились сначала на Купить готовую фирму в Польше с VAT номером и расчетным счетом - IZIBIZ.

Two Flat Ryczałt Rates for the IT Sector: 8.5% or 12%

Since 2022, entrepreneurs in the Polish IT industry have been able to choose between two flat income tax rates under the simplified system (ryczałt) — 8.5% or 12% . Prior to this, IT entrepreneurs paid a 19% flat income tax rate (podatek liniowy). However, with the simplified system (ryczałt), you cannot deduct business expenses and pay tax on your turnover (revenue).

PKD Codes in the IT Sector for the Simplified Model

Ryczałt 12%

According to Article 12(1)(2b) of the Lump-Sum Income Tax Act, the 12% rate applies, among others, to income obtained from providing services related to the development and publishing of :

• computer game packages (PKWiU ex 58.21.10.0), excluding online publishing of computer games,

• system software packages (PKWiU 58.29.1),

• application software packages (PKWiU 58.29.2),

• publishing ready-made software products (off-the-shelf software products), including translation or adaptation of off-the-shelf software products for a specific market at one’s own expense: operating systems, business applications, and other applications (PKWiU ex 58.29.3).

Also in the service sector:

• hardware consulting (PKWiU 62.02.10.0),

• software development (PKWiU ex 62.01.1),

• software consulting (PKWiU ex 62.02),

• software installation services (PKWiU ex 62.09.20.0),

• computer network and systems management (PKWiU 62.03.1).

Ryczałt 8.5% for IT Specialists

If an entrepreneur provides IT services that do not fall under the aforementioned PKD codes subject to the 12% flat rate, they may be eligible for the lower tax rate of 8.5% . For example :

• 62.02, but specifically those classified under PKWiU 62.02.30.0, i.e., technical support services in the field of information technology and computer hardware.

• 62.01 — services not related to programming, meaning those consisting of, for example, comparing (testing) whether a given application works in accordance or not with specifications and requirements, and after detecting errors, reporting the irregularities to programmers.

A tester who only performs manual tests, meaning reproductive work that does not have the characteristics of consulting or programming services, can use the fixed rate of 8.5% . In the case of a programmer, the 8.5% flat rate is excluded because the very fact of providing programming services is taxed at the 12% rate .

Can You Use Both the 8.5% and 12% Rates Simultaneously?

The flat rate is determined based on the specific service provided. This means that a taxpayer entitled to use the flat rate can apply different rates depending on the type of services rendered . They do not need to issue multiple invoices—separately for each type of service. It is important that the invoice specifies the particular types of work or services provided.

Example

Programmer X is a software tester and has entered into a B2B contract with Company Y. In addition to manual testing, he spends ⅕ of his working time, as stipulated in the contract, creating and reproducing automated tests. At the end of the month, X issues an invoice for EUR 5,000. How should he account for this sale for income tax purposes?

Answer: Manual tests, which are not related to the development and programming of functionalities, occupy ⅘ of X’s working time, so the income of EUR 4,000 is taxed at the 8.5% rate . The development and implementation of automated tests takes up ⅕ of his time, so the income of EUR 1,000 is taxed at the 12% rate .

Reliefs for IT Specialists on the Lump-Sum Tax

The simplified system has another side to the coin. Although this form of taxation guarantees a fixed income tax rate and allows you to reduce the amount of your health insurance contribution (ZUS), at the same time you lose the opportunity to use the IP Box tax relief .

IP Box is a solution that allows you to tax income obtained from the sale of intellectual property rights at a 5% rate when filing your annual tax return. By switching to the flat rate, you lose the ability to use this relief .

Yes, you cannot use the IP Box relief, but you are entitled, when calculating the tax base, to take into account:

• internet expenses,

• contributions to IKZE (Individual Pension Security Account),

• reliefs for the thermal modernization of housing.

Is the Flat Rate (Ryczałt) a Good Solution for a Programmer?

Ryczałt (lump-sum tax) is worth choosing if your business does not involve significant expenses or if your income does not mainly consist of the sale of intellectual property rights qualifying for the IP Box relief. In such cases, the flat-rate tax can be significantly more advantageous than the general tax scale .

PKD Codes for Testers

Testers who wish to use the 12% flat rate should register the following PKD codes as their main business activities :

• 62.01 — the entire subclass describing software development (development, debugging, research, documentation development, and software support, including writing software management documentation for users; analysis, designing systems ready for use, website development).

• 62.02 — software consulting.

PKD Codes for Programmers

A programmer who has chosen the flat rate can use the 12% rate if they provide services falling under the following PKD codes :

• 62.01 — the entire subclass describing software development.

• 58.21 — services related to the development of computer games.

• 58.29 — services related to the development of system and application software.

A taxpayer working in the IT industry but not providing services as a programmer or tester can also use the 12% flat rate. The Polish Classification of Activities (PKD) in this case determines that the relevant PKD codes for the rest of the IT industry are :

• 62.02 — consulting on computer hardware.

• 62.03 — IT network and systems management.

• 62.09 — software installation services.

Сообщение Tax Rates for IT Professionals in Poland: 8.5% or 12%? появились сначала на Купить готовую фирму в Польше с VAT номером и расчетным счетом - IZIBIZ.