A genuine B2B contract in Poland is an agreement between independent business entities.

Under a B2B model, the service provider usually runs a registered business and invoices the client. The relationship is governed mainly by the Civil Code and the contract itself, rather than by the Labour Code. Independence is central: the provider should have meaningful discretion over the place, time and method of performing the work. The arrangement can offer freedom, but it does not carry the same worker protections as employment.