Unregistered activity (działalność nierejestrowana) is one of the most important changes introduced by the so-called Business Constitution as of 30 April 2018. It allows natural persons to carry out business activity without registering in CEIDG (Central Register and Information on Economic Activity), provided they do not exceed certain revenue limits. From 1 January 2026 the limit is quarterly, and in 2026 it amounts to PLN 10,813.50 per quarter (from 1 January 2027: PLN 11,137.50), which gives beginners more flexibility.
The rules on unregistered activity are set out in the Entrepreneurs' Law (ustawa Prawo przedsiębiorców), which specifies in detail the conditions a natural person must meet to use this option. What matters is not only the revenue limit, but also not having run a business activity in the last 60 months and the restrictions on the type of activity.
Unregistered activity can be carried out only by natural persons who have not run a business activity in the last 60 months. In addition, the revenue due from this activity must not exceed, in any quarter, 225% of the minimum wage (until the end of 2025: 75% in any month)
Revenue limit in unregistered activity in 2026
The basic criterion for running unregistered activity is the revenue limit. Under Article 5 section 1 of the Entrepreneurs' Law, as in force from 1 January 2026, the revenue due from unregistered activity must not exceed, in any quarter, 225% of the minimum wage.
In 2026 the minimum wage is PLN 4,806 gross, so the limit for unregistered activity is PLN 10,813.50 per quarter. From 1 January 2027 the minimum wage will be PLN 4,950 and the limit PLN 11,137.50 per quarter. For comparison, until the end of 2025 the limit was monthly and amounted to 75% of the minimum wage – PLN 3,499.50 in 2025 (with a minimum wage of PLN 4,666).
A quarterly limit gives people starting out more room: higher revenue in one month does not mean exceeding the limit, as long as the total for the quarter stays within it. Remember, however, that the limit refers to revenue due, not to payment actually received. This means that what counts is the moment the amount becomes due, not when it actually reaches your account.
The revenue limit for unregistered activity in 2026 is PLN 10,813.50 per quarter. It is calculated as 225% of the minimum wage, which in 2026 is PLN 4,806 gross (from 1 January 2027: PLN 4,950, limit PLN 11,137.50)
Exceeding the revenue limit in a given quarter automatically turns the unregistered activity into a business activity. The person then has 7 days from the day the limit was exceeded to apply for entry in CEIDG.
Conditions for running unregistered activity
Unregistered activity is subject to certain restrictions, which result both from the Entrepreneurs' Law and from the nature of this option. The most important condition is not having run a business activity in the last 60 months before starting the unregistered activity.
This means that unregistered activity is available only to people who have never run a business or who closed it at least 5 years before the planned start of the unregistered activity. The aim of this restriction is to make sure the option is used by genuine beginners.
- Check that you have not run a business activity in the last 60 months
- Make sure the planned activity does not require a concession, licence, permit or entry in the register of regulated activities
- Plan your activity so that quarterly revenue does not exceed PLN 10,813.50 (in 2026)
- Set up a system for documenting sales in line with VAT rules
- Keep documentation of revenue and costs for tax purposes
Unregistered activity cannot be carried out under a civil partnership agreement (spółka cywilna). In addition, according to the Ministry of Finance, it does not cover activities requiring a concession, licence, permit or entry in the register of regulated activities – e.g. many types of medical, legal or financial activity
An important restriction also concerns the type of activity. Unregistered activity cannot cover activities requiring a concession, licence, permit or entry in the register of regulated activities. This means that, as a rule, you cannot carry out, for example, medical, legal, financial or other legally regulated activity in this form.
Practical examples of exceeding the limit
To better understand how the limits work in unregistered activity, it is worth looking at specific examples. What matters is the moment the amount becomes due, not when it is actually received.
Let us assume that Mr Janusz started unregistered activity on 1 January 2026. In January he provided two services – the first on 10 January for PLN 400 and the second on 26 January for PLN 500. In February he provided four services: on 4 February for PLN 1,200, on 14 February for PLN 500, on 27 February for PLN 900 and, on the same day, another service for PLN 1,050. Total revenue for January and February was PLN 4,550, which means the quarterly limit was not exceeded and the activity can continue.
In March the situation changed. Mr Janusz provided three services: on 4 March for PLN 2,500, on 16 March for PLN 1,800 and on 27 March for PLN 2,100. Total revenue in the first quarter was PLN 10,950, which means the limit was exceeded by PLN 136.50 – on 27 March.
Mr Janusz has been running unregistered activity since January 2026. In the first quarter his revenue was PLN 10,950, exceeding the limit by PLN 136.50. Under the rules, he has 7 days from the day the limit was exceeded to apply for entry in CEIDG, i.e. until 3 April 2026.
If the limit is exceeded, the activity becomes a business activity from the day it was exceeded, and the person has 7 days to file the CEIDG-1 registration application. Failing to register within this deadline may lead to sanctions.
Unregistered activity and ZUS obligations
One of the most important advantages of unregistered activity is no obligation to pay ZUS (Social Insurance Institution) contributions. People running unregistered activity are not subject to registration with ZUS and do not have to pay social security or health insurance contributions in respect of this activity.
This means considerable savings, especially for people starting out. No ZUS contributions can mean savings of several hundred zloty a month, which matters a lot for profitability when revenue is limited.
People running unregistered activity do not pay ZUS contributions in respect of this activity. They do not register for social insurance or file ZUS declarations if they only sell goods
There is, however, an important exception concerning services. If a contract for the provision of services or a contract of mandate (umowa zlecenia) is signed, the person running unregistered activity is covered by social insurance as a contractor. In that case it is the principal who must register the person with ZUS and pay the relevant contributions.
The difference between selling goods and providing services is therefore crucial for ZUS obligations. While selling goods remains completely free of ZUS contributions, providing services under a contract may create insurance obligations on the principal's side.
Income tax in unregistered activity
Running unregistered activity does not exempt you from paying income tax on the income earned. Revenue from unregistered activity is not exempt from income tax and is taxed under the general rules.
However, because unregistered activity is not formally a business activity, the person running it does not pay periodic advances on income tax. This means there is no obligation to file monthly or quarterly tax returns during the year. Advance payments received from customers are a different matter — we explain when they become income in our article on customer advances in unregistered activity.
Income tax on unregistered activity is settled in the annual PIT-36 return (by 30 April of the following year), in the part concerning income from sources of revenue. Specifically, revenue and costs are reported in the row labelled "Działalność nierejestrowana, określona w art. 20 ust. 1ba ustawy" (the row for unregistered activity); the number of the part and row depends on the version of the form.
Revenue from unregistered activity is reported in the annual PIT-36 return in the row "Działalność nierejestrowana, określona w art. 20 ust. 1ba ustawy". There is no obligation to pay periodic income tax advances during the tax year
The difference between revenue and income is crucial. While the limit for unregistered activity is based on revenue (PLN 10,813.50 per quarter in 2026), income tax is calculated on income, i.e. the difference between revenue and tax-deductible costs.
Tax-deductible costs related to unregistered activity must be properly documented and kept. They may include, among other things, the cost of raw materials, materials, tools or other expenses directly related to the activity.
Documenting sales and VAT obligations
Documenting sales in unregistered activity requires reference to the definition of business activity under the VAT Act. Under Article 15 section 2 of that Act, business activity covers any activity of producers, traders or service providers, including the activity of people practising liberal professions.
This definition covers in particular activities involving the use of goods or intangible assets on a continuous basis for profit. This means that unregistered activity may be subject to the VAT Act even though it is not formally registered as a business activity.
| Type of buyer | Required document | Additional obligations | Notes |
|---|---|---|---|
| Business – seller is an active VAT payer | Invoice with VAT | VAT registration | After exceeding the exemption limit or opting out of it |
| Business – seller is VAT-exempt | Invoice without VAT (at the buyer's request) | Sales records | Most common situation |
| Private individual | Fiscal receipt (paragon) | Cash register (kasa fiskalna) | If required |
| Flat-rate farmer (rolnik ryczałtowy) | Fiscal receipt or non-register sales records | Cash register or records | Records when exempt from the cash register |
For sales to private individuals and flat-rate farmers, you need to determine whether a cash register is required. If the person running unregistered activity is exempt from the cash register obligation, sales can be entered in non-register sales records (ewidencja sprzedaży bezrachunkowej).
Unregistered activity can benefit from the VAT exemption based on turnover (PLN 240,000 from 1 January 2026). When working with businesses, sales are documented with an invoice – without VAT if the seller is exempt (at the buyer's request), or with VAT if the seller is an active VAT payer
Working with businesses usually involves issuing an invoice. A VAT-exempt seller issues an invoice without VAT when the buyer requests it (Article 106b sections 2 and 3 of the VAT Act), while an active VAT payer issues an invoice with VAT. When the buyer is a natural person not running a business, an invoice must be issued only at the buyer's explicit request.
Issuing invoices in unregistered activity
Invoices issued in unregistered activity must meet certain formal requirements. If you use the VAT exemption, you issue invoices without VAT, whose content is set out in the Minister of Finance regulation on issuing invoices.
An invoice without VAT should contain the following:
- the date of issue
- a sequential number
- the names of the taxpayer and the buyer with their addresses
- the name or type of goods or services
- the unit and quantity of goods supplied or the scope of services provided
- the unit price of the goods or service
- the total amount due
A person running unregistered activity and using the VAT exemption must keep sales records for each day. The law does not prescribe a template – in practice the records contain a sequential number, the date of sale, the document number, the sales value and the cumulative value
In addition, under Article 109 section 1 of the VAT Act, a person using the VAT exemption should keep sales records for each day, no later than before making a sale on the following day. In practice the records usually contain:
- sequential number
- date of sale
- sales document number
- sales value
- cumulative sales value
The records can be kept on paper and are a helpful tool for monitoring the revenue limit for unregistered activity. You can also add customer details to keep your documents better organised.
Active VAT payers in unregistered activity
If a person running unregistered activity becomes an active VAT payer, they must keep full VAT documentation. This means keeping VAT sales and purchase registers and submitting JPK_V7 files (VAT return with records, SAF-T file) electronically, as a rule for monthly periods, by the 25th of the following month.
A VAT invoice issued by an active VAT payer must contain all the elements required by the VAT Act. To settle VAT correctly, you need a NIP (tax identification number). If the person running unregistered activity does not have a NIP, they should apply for one by filing form NIP-7 with the tax office (urząd skarbowy).
An active VAT payer running unregistered activity must keep VAT sales and purchase registers and submit JPK_V7 files, as a rule monthly, electronically. This requires a NIP
Registration as an active VAT payer can be voluntary or result from exceeding the VAT exemption limits. In both cases it means additional administrative obligations, but also the right to deduct VAT on purchases related to the activity.
Cash register in unregistered activity
Whether a cash register is required in unregistered activity depends on the type of activity and the type of buyers. The key distinction is between sales to private individuals and work for businesses.
If you sell only to businesses, a cash register is not required, because the obligation to record sales on a cash register applies to sales to natural persons not running a business and to flat-rate farmers (Article 111 section 1 of the VAT Act). The situation changes when you sell to private individuals – then a cash register obligation may arise depending on the type of activity.
Unregistered activity can benefit from various exemptions from the cash register obligation, for example when sales to private individuals and flat-rate farmers do not exceed PLN 20,000 a year (regulation Dz.U. (Journal of Laws) 2024 item 1902, in force until 31 December 2027), except for activities that always require a cash register (e.g. hairdressing and beauty services). If such an exemption applies, sales to private individuals can be recorded in non-register sales records.
- Sales only to businesses – no cash register obligation
- Sales to private individuals – check the cash register obligation
- Possibility of using cash register exemptions
- Alternative in the form of non-register sales records
- Voluntary documentation of all sales with invoices
Advantages of unregistered activity
Unregistered activity offers a number of benefits to people starting out in business. The most important is no need to register the activity with CEIDG, the tax office or GUS (Statistics Poland), which greatly simplifies getting started.
Another important benefit is no obligation to pay periodic advances on income tax. This means the person running unregistered activity does not have to file monthly or quarterly tax returns, which reduces the administrative burden.
Unregistered activity also involves simplified bookkeeping. Instead of keeping full accounting books, it is enough to keep simple sales records and document tax-deductible costs.
Unregistered activity does not create an obligation to pay ZUS contributions or file ZUS declarations. This means savings of several hundred zloty a month compared with a standard business activity
The most important financial benefit is no ZUS contributions. A person running unregistered activity does not pay social security or health insurance contributions, which can mean savings of up to several hundred zloty a month. For an activity with limited revenue, this is crucial for profitability.
Disadvantages and limitations of unregistered activity
Despite its many advantages, unregistered activity also has significant limitations. The most important is the revenue limit, which in 2026 is PLN 10,813.50 per quarter. Exceeding it means you have to register a business activity within 7 days.
Another important limitation is that a civil partnership cannot be run as unregistered activity. This means that people who want to run an activity together with others must choose another legal form.
Unregistered activity does not cover activities requiring a concession, licence, permit or entry in the register of regulated activities. This means that, as a rule, you cannot carry out, for example, medical, legal, financial or other legally regulated activity in this form.
An entrepreneur planning to grow may quickly run into the limits of unregistered activity. The revenue limit of PLN 10,813.50 per quarter (in 2026) and the inability to carry out certain types of activity may require switching to a standard business activity.
These limitations mean that unregistered activity is mainly a solution for people starting out in business or running an activity of limited scope. For entrepreneurs planning to grow, it may not be enough.
Switching from unregistered to registered business activity
Switching from unregistered activity to a business activity can happen in two situations. The first is exceeding the revenue limit in a given quarter, the second is voluntary registration in CEIDG.
If the revenue limit is exceeded, the activity automatically becomes a business activity from the day it was exceeded. The person then has 7 days to file the CEIDG-1 registration application. Failing to register within this deadline may lead to sanctions.
Voluntary registration in CEIDG is possible at any time. In that case the activity becomes a business activity from the date stated in the registration application. This can be beneficial if you plan to grow your activity.
Switching to a business activity means paying ZUS contributions, paying tax advances and keeping tax records (e.g. KPiR (tax revenue and expense ledger) or revenue records). Take this into account in your financial planning
Switching to a business activity also means additional obligations. These include paying ZUS contributions, paying income tax advances, keeping tax records (most often KPiR, or revenue records under the flat-rate tax on recorded revenue (ryczałt)) and meeting other obligations related to running a business.
