Lewiatan Business Angels

What Lewiatan Business Angels does

LBA is a Poland-based digital platform operating under Fundacja Akademickie Inkubatory Przedsi\u0119biorczo\u015bci (Academic Business Incubators Foundation), an entity established in 2004. The platform enables freelancers and independent professionals to issue VAT invoices and operate as B2B service providers without registering their own company, leveraging a foundation-based pre-incubation legal structure that permits the legal avoidance of mandatory ZUS (Polish social security) contributions exceeding 1,600 PLN per month. Its core technology is a web-based dashboard supporting online self-registration, invoice generation, client data entry, expense tracking, and salary payouts processed within 24 hours of client payment. International invoicing is supported in EUR, USD, and GBP, enabling cross-border client work without currency friction.\n\nLBA operates three integrated products: LBA Freelance (entry-level tier with a 6% commission per invoice and no fixed monthly fee), LBA Freelance Prime (349 PLN/month flat subscription with zero commission, cost deductions, legal support, and private healthcare access), and LBA EoR (Employer of Record service priced at 249-349 PLN per employee per month with volume-based discounts, enabling companies to legally hire specialists in Poland and abroad without establishing a local entity). The platform targets freelancers across at least 12 verticals - including marketing, IT, beauty, photography, education, design, consulting, e-commerce, startups, sports/e-sports, language instruction, and media - as well as employers seeking EoR services.\n\nThe business model combines transaction fees (freelance commission) with recurring subscriptions (Prime tier and EoR per-employee fees). Distribution is entirely digital via a self-serve PLG flow at lba.pl, with no disclosed sales headcount or paid advertising channels. No external investors, parent corporate entity beyond the foundation, or funding rounds are disclosed in the available material. The company does not disclose revenue, headcount, AI/ML capabilities, patents, awards, partnerships, or named customers, and the ownership structure resides entirely within the foundation framework.

Name

Lewiatan Business Angels

Legal name

LBA Analiza

Website

https://lba.pl

Company type

Private

Founded year

2004

Operating status

Operating

Short description

LBA is a Polish freelancer and Employer of Record platform operating under an academic business incubator foundation, enabling independent professionals to invoice legally without company registration while providing EoR services to employers across multiple industry verticals.

Ownership category

akta.pro rank

Product category

Freelancer Invoicing & Employment Services

NAICS

Payroll Services (541214), Professional Employer Organizations (561330), Accounting, Tax Preparation, Bookkeeping, and Payroll Services (54121)

SIC

Services-Employment Agencies (7361)

akta.pro primary industry

Gig Economy & On-Demand Worker Payouts (FSAMAKAD)

akta.pro secondary industry

Cross-Border B2B2C Payouts (Mass Payouts, Gig/Creator, Marketplace) (FSAGAKAC)

Keywords

• Freelancer invoicing platform
• Employer of record services
• Tax optimization services
• Freelancer compliance platform
• Business incubation services

Headquarters

HQ city

Warsaw

HQ country

Poland

HQ region

Europe

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Operations, Personnel, Technology or R&D, Marketing or Sales, Others

Revenue model

1. Freelance Commission (LBA Freelance): 6% commission charged on invoice amounts for freelancers using the basic tier. No fixed monthly fees. Revenue generated from transaction volume processed through the platform.
2. Subscription - Prime Tier (LBA Freelance Prime): 349 PLN monthly subscription offering no commission on invoices, cost deduction capabilities, legal support, and private healthcare access. Upsell from base tier providing recurring subscription revenue.
3. Employer of Record (EoR) Services: Per-employee monthly fees for EoR services. Pricing tiers: 349 PLN (1-20 employees), 299 PLN (21-50 employees), 249 PLN (50+ employees). Revenue scales with number of employed workers under management.

Pricing tiers

Go-to-market motion1 record

Distribution channels2 records

Marketing channels3 records

Core offering

LBA operates a digital platform that enables Polish freelancers to issue VAT invoices and receive salary payouts without registering a company, by leveraging a unique legal foundation structure (Fundacja Akademickie Inkubatory Przedsiębiorczości) that allows legal avoidance of mandatory ZUS social security contributions. It also provides Employer of Record (EoR) services that let companies legally hire specialists in Poland and internationally without establishing a local entity, handling all tax, insurance, and labor-law formalities on the client's behalf.

Product overview

LBA operates as a unified platform consisting of three integrated products: LBA Freelance (base tier at 6% commission) and LBA Freelance Prime (premium tier at 349 PLN/month) for freelancer invoicing without company registration, and LBA EoR (Employer of Record) for streamlined employee hiring. The platform is built on the legal structure of the Fundacja Akademickie Inkubatory Przedsiębiorczości (Academic Business Incubators Foundation) and eliminates administrative barriers by handling invoicing, accounting, tax obligations, and employment formalities on behalf of users.

Differentiator

Problem solved

Functional benefit

Products and services

• LBA Freelance Entry-level invoicing platform for freelancers that enables issuing VAT invoices without registering a company. Charges a 6% commission on invoice amounts with no fixed monthly fees and includes basic accounting support and fast (24-hour) salary payouts after client payment.
• LBA Freelance Prime Premium freelancer plan priced at 349 PLN per month that includes all LBA Freelance features with zero commission on invoices, expense and cost deduction capabilities (e.g., equipment, software), professional legal support, and access to private healthcare insurance benefits.
• LBA EoR (Employer of Record) Employer of Record service enabling companies to legally hire specialists in Poland and globally without establishing a local entity. LBA takes on full employer responsibilities including taxes, social insurance, and labor-law compliance. Pricing is per active employee per month on a tiered volume basis: 349 PLN (1–20 employees), 299 PLN (21–50 employees), and 249 PLN (50+ employees).

Quantifiable outcome

• Saves over 1600 PLN monthly by avoiding mandatory ZUS contributions
• +3 more outcomes

Segments13 records

Ideal customer profiles2 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature1 record

Scale indicators3 records

Recent moves6 records

Expansion highlights6 records

Market position

Competitive moat4 records

Key risks5 records

Key highlights6 records

Customer concentration

• Xx.com/LewiatanTweets
• Facebookfacebook.com/LewiatanBusinessAngels

Revenue estimate

Valuation estimate

Number of profiles

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Lewiatan Business Angels