An editor, copywriter and content manager running a sole proprietorship do not have in the classifications a single "own" code or a single tax rate. In 2026, the choice of PKD, ryczałt rate and VAT rate is determined by what is actually sold: text as a work, marketing support for a brand, proofreading, translation or managing publications. This guide helps you map your own offer onto these categories before it goes into CEIDG and onto invoices.
First the description of the offer, then the codes
The same person may write an expert article one day, plan a monthly publication schedule for an online shop the next day, and translate product descriptions on the third day. From the point of view of the regulations, these are three different services. That is why a good starting point is a short table: type of service, typical client, settlement method (royalty for a work, subscription, hourly rate) and whether the client receives the economic copyrights.
| Type of service | PKD 2025 code | PKWiU group for ryczałt | Ryczałt |
|---|---|---|---|
| Campaigns, promotional content, brand channel management | 73.11.Z | division 73 — advertising services | 15% |
| Texts written on behalf of a client, articles, scripts | 90.11.Z | division 90 — creative services | 15% |
| Written translations | 74.30.Z | 74.3 — translations | 15% or 17% (free profession) |
| Services not listed in groups with a higher rate | depending on scope | other services | 8.5% |
The table shows typical assignments, not a ready answer for every case. Ultimately, what counts is the PKWiU symbol of the specific service.
PKD 2025 code: 73.11.Z, 90.11.Z and additions
In PKD 2025, the subclass 90.11.Z covers, among others, writing texts and compositions on behalf of someone, writing scripts, and the activity of journalists and bloggers who are not publishers of their own content. This is a natural choice for an author and editor who delivers texts to other publishers or companies.
If the main value is managing brand communication — planning campaigns, marketing advisory, marketing carried out by online creators — 73.11.Z fits better. As additional codes it is worth considering:
- 74.30.Z — for regular translations;
- 73.30.B — for handling communications and media relations;
- 58.11.Z or other subclasses of division 58 — when the entrepreneur themselves publishes their own publications, e.g. e-books.
The predominant code is indicated according to the expected main source of revenue. The general rules are described in the guide how to choose a PKD code.
Ryczałt: why most often 15%
The Flat-rate Income Tax Act in art. 12(1)(2) lists the 15% rate for, among others, advertising and market research services (PKWiU division 73) and for cultural and entertainment services (PKWiU division 90). In practice, this means that both writing content for a brand and creative authored texts usually fall under the 15% rate.
Interestingly, the situation of translators looks different. The statutory definition of the free profession covers translators performing the activity personally, that is, without hiring persons for the essential tasks of the profession. In that case, revenue from translations is subject to the 17% rate. Translations performed with subcontractors or employees are covered by the 15% rate.
The 8.5% rate remains for services that do not fit into groups with higher rates. For borderline services — proofreading, technical editing, entering content into a content management system — the boundary depends on the PKWiU classification and may be contentious. If the difference between 8.5% and 15% matters financially, a sensible step is an individual tax interpretation.
Example with several rates
An editor in 2026 invoices PLN 6,000 a month for texts for an agency, PLN 2,500 for managing brand channels and PLN 1,500 for translations performed personally. With records split by rates, ryczałt is: 6,000 × 15% + 2,500 × 15% + 1,500 × 17% = PLN 1,530 a month (before deducting part of the health contribution). If the records did not allow revenue to be assigned to rates, each item covered by a rate higher than 8.5% would still be settled at its higher rate — a lack of split therefore does not bring savings, but makes defending the settlements harder. The rate details are described in the article on ryczałt (lump-sum tax on recorded revenue).
VAT: limit, 23% rate and authors' royalties
Editorial and marketing services are not listed among services that the VAT Act excludes from the turnover-based VAT exemption. The entrepreneur therefore does not have to register as an active VAT payer until the value of sales in a year exceeds PLN 240,000 (the 2026 limit). An exception is a situation in which the offer turns into advisory — advisory services are excluded from the turnover-based exemption, so a communication strategy sold as consulting requires caution.
After registration, typical content handling for companies is taxed at the basic 23% rate. The Act does, however, provide two special solutions for authors within the meaning of copyright law who are remunerated by royalties for the transfer or licence of rights:
- the reduced rate from Annex 3 to the VAT Act (item 63) for authors' services;
- exemption for cultural services provided by individual authors (art. 43(1)(33)(b)).
Both solutions require that the subject of the contract be a work and remuneration for the rights to it, not a comprehensive marketing service. In case of doubt, it is worth describing the cooperation model in an interpretation application.
Clients from other EU countries
Many people in the industry work for agencies and publishers from other states. For services for EU businesses, the place of taxation is, as a rule, the client's country, but before issuing the first such invoice one must register for VAT-UE — even if the exemption is used in Poland. The procedure is described in the guide VAT-UE registration.
Contract and copyright documentation
In this industry, many tax issues are settled by the content of the contract. It is worth having the contract with the client clearly describe:
- whether the remuneration is for performing a service or for transferring copyrights (or a licence) — and on which fields of exploitation;
- what part of the amount is attributable to the rights, if the contract combines both elements;
- who is responsible for approving the texts and for changes after publication;
- whether subcontractors may be used — this matters for the 17% rate on translations.
Consistency of the description on the invoice, in the contract and in the revenue records is the best protection in case of questions from the tax office about the assigned rate.
How Good Balance can help
We help authors, editors and content specialists register a business with the correct PKD codes, choose the form of taxation and assign revenue to ryczałt rates. The scope of support in setting up and running a business is described on the page sole proprietorship support.