Scenario 18 — B2B Entrepreneurship: CEIDG, ZUS, taxes and invoices in practice (180’)

BNB4UR package • Group: ages 18–30 • 180 minutes • 15–20 people • Language: English • Format: in‑person

Format: in‑person Duration: 180 minutes Group: 15–20 people Age: 18–30

Important: IMPORTANT: This is an educational workshop, not legal/tax advice. Regulations (ZUS, taxes, KSeF/VAT) change. All decisions should be verified in official sources or with an adviser. In exercises we use fictional data.

1. Overall goal and session logic

Goal: participants learn whether and when B2B makes sense, learn the steps of CEIDG registration, the basics of ZUS and taxation (overview of options), learn to issue a correct invoice, and create a 30‑day plan (registration/change of tax option/accounting contacts).
Logic: the “Is B2B for me?” decision → CEIDG formalities → ZUS and taxes (map) → invoices and records → B2B contract and pricing → 30‑day plan.

Final outputs (deliverables)

Final outputs: 1) P1 — B2B: decision and risk (checklist), 2) P2 — CEIDG registration: step by step (choices worksheet), 3) P3 — ZUS and taxes: obligations map + calendar,
4) P4 — Invoice: required elements (template + quality check), 5) P5 — Records: KPiR/revenue ledger + archiving,
6) P6 — B2B contract: clauses to negotiate (template), 7) P7 — Rate calculator (costs → price), 8) P8 — 30‑day plan and contacts (accounting/NGO), 9) P‑R — Results assessment rubric.

Key outcome

30‑day plan (P8)

Outputs for reporting

P1–P8 + P‑R

2. Learning outcomes

Knowledge: understands the differences between B2B and an employment/commission contract; knows what makes up a business owner’s fixed costs (ZUS, accounting, taxes, insurance), what taxation options exist for a sole proprietorship, and the basics of VAT/KSeF (at a general level).

Skills (at a glance)

fills in P1 (B2B decision and conditions)
prepares P2 (CEIDG choices: PKD codes, taxation, VAT, bank account)
builds an obligations calendar (P3)
issues an invoice (P4) and knows the basics of record‑keeping (P5)
reviews contract clauses (P6) and calculates a rate (P7)

Attitudes

Responsibility, legal‑and‑tax caution, care for documents, willingness to consult.

Mentimeter (PRE and POST)

“I know what decisions I need to make when starting a sole proprietorship (CEIDG).”
“I understand the basic ZUS/tax obligations and deadlines.”
“I can issue a correct invoice and keep simple records.”

5. Detailed flow (180’)

Agenda according to the scenario — with goals, materials and key steps.

Time & block	Content / instructions
0–12’ Opening and ground rules (12’)	Goal: framing and safety. Instructions: objective, outputs, ground rules (voluntary participation, confidentiality, right to a break, no individual advice). Explain that we work with fictional examples.
12–20’ Icebreaker “My service/product idea” (8’)	Goal: anchor the content in real plans. Instructions: in pairs, share your idea for 60 seconds (service/product); write down 3 keywords (industry, client, channel).
20–28’ Mentimeter PRE (8’)	—
28–63’ MODULE 1 — Is B2B right for me? (35’)	Goal: assess suitability and risk. Materials: P1 (checklist), flipchart “B2B vs employment/commission contract”. Instructions: Comparison (10’): responsibility, fixed costs, paid leave/sick leave, flexibility, income risk, employee benefits. P1 – Checklist (15’): mark: stability of assignments, minimum income, accounting support, language/communication with the client, industry risk. Takeaways (10’): tables add conditions “B2B YES, if…” / “B2B NO, if…”. Criterion: everyone finishes P1 with a short comment (3 sentences).
63–93’ MODULE 2 — CEIDG registration: step by step (30’)	Goal: learn the decisions and form fields. Materials: P2 (choices worksheet) + printouts of CEIDG excerpts (fictional). Instructions: go through 8 decisions and fill in P2: Identification data and addresses (residential, place of business), Business name (your first and last name + add‑ons), PKD codes (main + additional), Taxation method (overview: progressive scale/flat tax/lump sum — no numbers), VAT (whether and when registration makes sense; statutory exemptions — in general), Bank account (business/separate), ZUS (start‑up relief/preferential/full — overview), Power of attorney/accounting (contact, cooperation model). Criterion: P2 completed (draft version for consultation).
93–103’ BREAK (10’)	—
103–138’ MODULE 3 — ZUS & taxes: obligations map + calendar (35’)	Goal: know “what, when and where” after registration. Materials: P3 (map + calendar). Scope (overview, no rates): ZUS: types of contributions, possible start‑up reliefs (overview), declarations and payment deadlines (mark “check current deadline”); transfer title/code; ZUS account. Income tax (PIT) — sole proprietorship: monthly/quarterly advances; simplified costs vs lump sum on revenue (concept level); basics of KPiR or a revenue ledger. VAT (overview): when registration can be mandatory/beneficial; VAT invoices, deductions (overview); JPK (concept). Exercise (15’): in groups of three, enter approximate dates and a checklist “what to prepare monthly/quarterly/annually” into the P3 calendar + add contacts for: accountant/NGO/tax office/ZUS. Criterion: P3 completed with your dates and contacts.
138–163’ MODULE 4 — Invoices, records and KSeF (overview) (25’)	Goal: issue a correct invoice and keep basic records. Materials: P4 (invoice template), P5 (records), sample invoice (anonymized). Instructions: Invoice — required elements: date, number, seller/buyer (NIP, address), name of service/product, quantity/unit, net/gross price (if VAT), rate/exemption, amounts, payment due date and method, notes (e.g., “cash accounting/reverse charge/exempt”). Quality check (P4): a 10‑point error checklist (missing NIP, wrong date, numbering, currency, description). Records (P5): revenue/expenses (KPiR) or a revenue ledger (lump sum), archiving (copies, cloud, file naming), document storage. KSeF: general concept of e‑invoicing; check whether and from when it applies to your activity; no links from messages — go directly to official sites. Exercise (10’): issue a fictional invoice based on the icebreaker situation, and your partner completes P4 — the quality check. Criterion: an invoice with no errors from the P4 checklist.
163–175’ MODULE 5 — B2B contract & pricing: negotiate consciously (12’)	Goal: secure cooperation and calculate a rate. Materials: P6 (clauses), P7 (rate calculator). Instructions: P6 — clauses to negotiate: scope and deliverables vs best‑efforts; payment deadlines and interest; approval of hours/reporting; copyright/IP; NDA/GDPR; liability and limits; force majeure; indexation; termination. P7 — rate calculation: list fixed costs/month, a reserve (taxes/leave/sick days), margin and billable hours; calculate an hourly/daily rate. Exercise (6’): calculate the “minimum price” for your service and write one sentence of value for the client. Criterion: P6–P7 completed (draft version).
175–180’ Mentimeter POST + 30‑day plan (5’)	Goal: close and implement. Instructions: the same 3 questions. On P8 write 3 steps/30 days (e.g., “I will book a consultation with an accountant”, “I will set an invoice numbering system”, “I will decide on PKD codes and the tax method”).