Polish authorities can assess the real conditions of work rather than relying only on the contract title.

A document called “B2B” does not automatically make a relationship genuinely independent. Polish legal guidance stresses that the practical facts matter: who controls the work, how it is organised and whether the contractor operates with real autonomy. This is especially important where a person works like an employee while being labelled an independent business. Misclassification can expose both sides to legal and financial risk.