How to Start an Unregistered Business Activity?

How can you legally serve clients and issue receipts without paying ZUS contributions or keeping complicated accounting records? In Poland, this scenario is possible for people running an unregistered business activity. However, using this form comes with specific requirements. See how to start and effectively run an unregistered business activity while making the most of its benefits!

What is unregistered business activity and who is it for?

Unregistered business activity means activity carried out by an individual on a small scale, which does not require registration in CEIDG. The key requirement is that the revenue earned must not exceed, in any month of activity, 75% of the minimum wage. Therefore, the monthly revenue limit for unregistered business activity in 2025 is PLN 3,499.50.

Definition of unregistered business activity – what are its main features?

To run an unregistered business activity, you must meet two basic criteria:

1. monthly revenue from the activity must stay within the limit, meaning the 75% of the minimum wage applicable in a given tax year mentioned above. The limit applies only to revenue from unregistered activity and does not include remuneration received under an employment contract or mandate contract;
2. a person running an unregistered business activity must not have carried out business activity within the last 60 months. 

Who can run an unregistered business activity?

Unregistered business activity is a form that makes things much easier, especially for people carrying out small-scale manufacturing, service, or trade activity. It is often chosen by people who want to legally earn extra income for their household budget or need to test their business idea on the market. 

Importantly, only individuals can run unregistered business activity. The regulations also do not exclude the possibility of this type of activity being carried out by foreigners — however, they must remember about the obligation to register a business within 7 days after exceeding the monthly revenue limit. In such a situation, they must have a residence title or status that authorizes them to start their own business in Poland. 

What services can be provided as part of unregistered business activity?

Unregistered business activity is especially attractive for small-scale entrepreneurs, such as beginner influencers, graphic designers, students earning extra money through tutoring, or people making handmade products. 

The list of services that can be provided as part of unregistered business activity is very broad, with several exclusions covering specializations that require a license or permit. Under unregistered activity, you cannot, for example, provide insurance brokerage services or keep accounting books. 

How to run unregistered business activity? Examples

The revenue limit that allows you to run unregistered business activity covers revenue due for a given month, resulting from issued receipts or invoices, even if the entrepreneur has not actually received the money because the client has not yet paid for the product or service. However, the limit does not include the value of returned goods, granted rebates, or discounts, such as discounts for early payment. 

What can this look like in practice? It is worth illustrating this with the example of a small entrepreneur who sews custom rugs and sells them online. Revenue from this activity stays around PLN 1,000 per month, which allows this person not to register a business, but to settle income as unregistered activity. 

How to start unregistered business activity and does it need to be reported?

Starting unregistered business activity does not require reporting it to any institutions: there is no need to submit an application to the tax office or register the activity with CEIDG, ZUS, or GUS. When providing services in this form, you also do not need a REGON or NIP number. 

Before announcing your services to clients, however, it is worth preparing a template for sales documents and a sales register. As a person running unregistered business activity, you have the right to use your own logo and name, under which you can create a website or social media profiles to promote your offer.

Running unregistered business activity – obligations

Running unregistered business activity is not free from obligations, but they are much less complicated and time-consuming compared to traditional business activity. 

Keeping a simplified sales register

The basic obligation in the case of unregistered business activity is keeping a simplified sales register, which is needed to monitor on an ongoing basis whether revenue from the activity exceeds the set limit. 

Although the regulations do not specify exactly what a simplified sales register should contain, the following elements are usually recorded in it: 

• sequence number, meaning the number of the recorded transaction;
• date and value of sale;
• cumulative sales value.

Unregistered business activity in the annual tax return

Revenue from unregistered business activity is settled in the annual PIT-36 tax return according to the tax scale. In section E, “Income/losses from sources of revenue,” item 9 should specify revenue and tax-deductible costs, on the basis of which income or loss from the unregistered activity will be calculated. With this form of settlement, there is no need to pay monthly tax advances during the year — tax is paid only when the annual return is filed. 

It is also worth remembering that people running unregistered business activity have the full right to use the tax reliefs and deductions available to them.

Activity compliant with consumer rights

People running unregistered business activity are required to comply with consumer rights, including in particular the right to withdraw within 14 days from a distance contract. The person running such activity is also obliged to issue a receipt or invoice if the client requests it.

Exceeding the revenue limit for unregistered activity – what happens next?

If, while running unregistered business activity, you exceed the revenue limit set for a given year, your activity automatically gains the status of business activity. This means that from that moment, under the law, you are required to meet all obligations connected with running a registered business. After exceeding the revenue limit, you must therefore register a company, and you have 7 days to do so. To do this smoothly and without problems, you can use the virtual address for company registration offered by IdeaPlace as part of its virtual office service.

To start your own company, you also need to complete an application on biznes.gov.pl and register the activity in the Central Register and Information on Business Activity. In the application, the date of starting business activity should be the day on which the revenue limit for unregistered activity was exceeded.

Virtual office – benefits for developing unregistered business activity

A virtual office is a convenient and flexible solution for beginner entrepreneurs, enabling them to develop their business smoothly without unnecessary administrative burdens, while helping business owners focus on building their own brand. 

Correspondence address and mail handling – the key to a professional image

Having a dedicated correspondence address is one of the key elements of building credibility in business, especially for beginner entrepreneurs. 

At IdeaPlace, we offer the possibility to use a prestigious address in an attractive location, at Plac Solny 15 in Wrocław, which has a significant impact on how potential clients and business partners perceive the company. In addition, the possibility to use a correspondence address in promotional materials or on a website strengthens audience trust, which also supports effective business relationship building.

Safe document storage and correspondence handling

At IdeaPlace, as part of the virtual office service, we provide professional mail handling, including receiving and scanning correspondence, which eliminates the risk of missing important documents while ensuring convenience and time savings. 

A fixed address for your company

One of the biggest advantages of a virtual office is the possibility to have a fixed company address, regardless of changing life circumstances or where the activity is carried out. Such an address provides stability and builds trust in the eyes of clients and business partners.

A fixed address also eliminates the problem of having to provide a private address in documents or registers, which significantly increases the entrepreneur’s level of security and privacy. 

How does IdeaPlace support every type of activity?

A virtual office is a flexible solution that supports many different types of business activity. At IdeaPlace, we listen carefully to our clients’ needs and adapt our services to the specific requirements of entrepreneurs. 

We work with freelancers, startups, larger companies, and foreign entities opening their branches in Poland. Thanks to this versatility, IdeaPlace virtual office is an attractive option for many entrepreneurs, regardless of their industry or the size of their activity.