Unregistered business in Poland: 2026 limit of 10,813.50 zł a quarter
Short answer: You can sell without a CEIDG entry if revenue stays under 10,813.50 zł per quarter in 2026 and you meet the other conditions. Report income in PIT-36 by 30 April; go over the limit and you must register within 7 days.
Poland lets people earn small amounts from selling goods or services without registering a company. This is called działalność nierejestrowana (unregistered business). This page follows the official tax portal podatki.gov.pl, on a page published on 11 February 2026 and updated on 26 May 2026, checked on 19 October 2026.
Who can run one
The portal lists these conditions:
- You are a Polish citizen, or a citizen of an EU or EFTA state. A citizen of another country can do it only with a qualifying status in Poland, for example a permanent residence permit, an EU long-term resident permit, refugee status or subsidiary protection, a humanitarian or tolerated stay, a Karta Polaka, a temporary residence permit to run a business, or another special legal basis such as marriage to a Polish citizen.
- You did not run a business in the last 60 months (a suspended business counts as not run).
- The activity needs no concession, licence or entry in a regulated activity register.
- It is not run inside a civil partnership (spółka cywilna).
- Your revenue due in a quarter does not exceed 225% of the minimum wage.
The 2026 limit
For 2026 the limit is 10,813.50 zł gross per quarter, which is the minimum wage of 4,806 zł gross times 225%. Until 31 December 2025 the limit was monthly, at 75% of the minimum wage (3,499.50 zł in 2025). The limit counts revenue due, even if you have not been paid yet, minus returned goods, rebates and discounts.
If you go over the limit in a quarter, the activity becomes a normal business from the day you exceed it. You must apply to CEIDG within 7 days of that day.
Tax identifier and invoices
In general your tax identifier is your PESEL. It becomes your NIP if you register for VAT, or if you must keep sales records with a cash register. If you must issue an invoice in KSeF (the national e-invoice system), the identifier is also the NIP. The portal says KSeF invoices apply in B2B sales, while for sales to consumers an invoice in KSeF is optional. Until the end of 2026, B2B invoices can be issued outside KSeF if the total sales with VAT documented that way is no more than 10,000 zł gross per month.
Income tax
The income is not treated as income from a business. It falls under "other sources". Only money and benefits actually received count as revenue for tax, which is calculated differently from the limit above. You can subtract documented costs, so keep all purchase receipts. The result is taxed on the tax scale, at 12% and 32%, together with other scale income such as a salary.
You report it in the annual PIT-36, filed from 15 February to 30 April of the next year, in a dedicated line for unregistered activity. There are no monthly advance payments. The tax is paid by 30 April of the following year.
VAT
The portal says that you can be a VAT payer in the legal sense if your activity meets the VAT definition of business. In general you can use the exemption for small sellers. From 1 January 2026 the exemption covers sales up to 240,000 zł a year (it was 200,000 zł until the end of 2025). Some activities require VAT registration before the first sale. Examples named are wholesale and retail of car parts and accessories, distance sales of cosmetics through an online shop or platform account, consulting services (except some agricultural advice) and debt collection. The full list is in article 113(13) of the VAT act.
* Photos: cover "Traditional Beaded Jewelry Market Stall" and body "A fruit vendor in Arusha Central Market", both CC0 via Wikimedia Commons.
What the source does not say
The page does not describe social insurance (ZUS) or health contribution duties for this type of activity, and this page does not cover them. It does not say how foreigners who work with a work permit should treat it. Rules on KSeF and the limits change from year to year, so check the portal before you start. This is general information, not tax advice.
Frequently asked questions
What is the revenue limit in 2026?
The official portal gives 10,813.50 zł gross per quarter, which is 225% of the 4,806 zł minimum wage.
What happens if I go over the limit?
The activity becomes a business from the day of exceeding it, and you must apply to CEIDG within 7 days.
Do I pay tax every month?
No. The portal says there are no monthly advances. You file PIT-36 and pay by 30 April of the next year.
