From August 2023, the entrepreneur (active VAT payer) expanded the scope of his business activities to include advisory services provided to foreigners (natural persons not running a business) registered outside the European Union (EU). These services include, among others: activities related to obtaining a work or temporary residence permit in Poland, completing applications and forms, as well as assistance in completing the necessary documents and attaching them to the application.
Source: podatki.gazetaprawna.pl