Do you dream of having your own business but are intimidated by the formalities, ZUS contributions, and complex regulations? Perhaps you want to test a business idea or earn some extra income by selling crafts or tutoring? If so, unregistered activity in Poland might be the perfect solution for you!

Essentially, this is a simplified way of conducting small-scale profitable activities that allows you to legally earn money without the need to register a company in CEIDG. Therefore, in this article, we will explain step by step what it involves, what the limits are, and which obligations you need to remember.

What Is Unregistered Activity? (A Definition)

Unregistered activity is a form of earning for individuals that does not require registration in CEIDG or paying ZUS contributions, provided that the monthly revenue from this activity does not exceed a specific limit. In other words, it’s a kind of “trial period” for future entrepreneurs.

The Key Condition: The 2025 Revenue Limit

Above all, the most important rule of unregistered activity is to monitor your monthly revenue limit. It cannot exceed 75% of the national minimum wage.

Unlike in previous years, a single minimum wage rate (4,666 PLN gross) applies for the entire year of 2025. This means the revenue limit is constant, and for every month in 2025, it is:

3,499.50 PLN (approx. €800)

Furthermore, what counts is the revenue due, meaning the amounts for which you have issued proof of sale (like a bill), even if the customer has not yet paid you.

Who Can Benefit? Conditions You Must Meet

To conduct unregistered activity, you must meet two basic conditions:

1. You are a private individual.
2. Additionally, you have not conducted any registered business activity within the last 60 months (5 years).

Also, your activity cannot be a “regulated activity,” which requires special permits or licenses (e.g., selling alcohol).

Obligations Under Unregistered Activity (It’s Not a Rule-Free Zone!)

The lack of registration with CEIDG and ZUS does not mean a complete lack of obligations. In fact, when conducting unregistered activity, you must remember three things:

1. Simplified Sales Records Firstly, you must keep a simple sales ledger (e.g., in a notebook or spreadsheet). Record your daily sales amounts in it to monitor whether you are approaching the monthly revenue limit.

2. Taxes – How to Settle Your Revenue? It should be noted that revenue from unregistered activity is not exempt from income tax. You must declare it after the year ends on your annual PIT-36 tax return, in the “Other sources” section. As a result, this income is taxed according to the Progressive Tax Scale.

3. Invoices and Bills Even though you don’t have a company, you are obliged to issue a simplified bill or invoice (without VAT) at the customer’s request. Of course, such a document should include at least a number, issue date, details of the seller and buyer, the name of the service/good, and the total amount.

What Happens If I Exceed the Limit?

Therefore, if your revenue in a given month exceeds the allowed limit (i.e., 3,499.50 PLN), your activity automatically becomes a formal business activity. From that moment, you have 7 days to register your company in CEIDG.

Unregistered Activity – Pros and Cons

In conclusion, unregistered activity in Poland is a fantastic tool for people who want to legally earn extra money or test a business idea without risk and bureaucracy. However, remember to monitor the limit and file your annual tax return, and this first step into the world of entrepreneurship will surely be a success!

In the next article, you will read about using a car in a sole proprietorship.