Unregistered business activity in Poland 2026 — quarterly limit, PIT, and invoices

The limit in 2026

• Minimum wage: 4,806 zł
• Limit: 225% of the minimum wage
• Quarterly limit: 10,813.50 zł

What counts is the total revenue due in a given quarter. These are amounts arising from sales, bills, or invoices — even when the client has not yet paid. You do not include returns of goods, allowances, or discounts.

Example:

• January: 2,800 zł,
• February: 3,200 zł,
• March: 4,000 zł,
• total for the quarter: 10,000 zł.

In this example the 10,813.50 zł limit has not been exceeded. There is no separate limit for each individual month.

What happens once you exceed the limit?

From the moment the revenue due in a quarter exceeds 10,813.50 zł, the activity is treated as a registered business activity. You file the application with CEIDG within 7 days of the day of the overrun — not from the end of the quarter.

After registration, additional obligations come into play, including:

• choosing a form of taxation,
• registrations with social insurance (ZUS),
• the health contribution,
• the appropriate tax records,
• VAT obligations, if you do not use the exemption or you carry out activities subject to VAT from the first sale.

How do you settle income tax (PIT)?

You settle the income from unregistered business activity in the PIT-36 return under the general tax scale. You report the revenue actually received or placed at your disposal, along with documented costs.

You do not pay monthly or quarterly income tax (PIT) advances during the year on this account. You cannot elect to tax unregistered business activity under the lump-sum tax on recorded revenue (ryczałt).

Keep in mind that the revenue for the unregistered-activity limit and the revenue for the income tax (PIT) settlement are determined differently:

• quarterly limit — revenue due,
• PIT — amounts actually received or placed at your disposal.

Social insurance (ZUS) and contracts of mandate

Unregistered business activity on its own is not a title to social or health insurance. It therefore provides neither health coverage nor pension seniority.

There is, however, an important practical exception: if you provide a service under a contract of mandate (umowa zlecenia) or a contract for the provision of services, the principal may have obligations as a contribution payer. The absence of an entry in CEIDG does not automatically exclude social insurance (ZUS) on such a contract.

Bill and invoice

At the client's request you are obliged to issue a bill. As a rule you are exempt from issuing invoices automatically, but you must issue an invoice if the client requests it within the statutory deadline.

An invoice issued by a person using the VAT exemption does not contain a VAT amount. The absence of an entry in CEIDG does not mean, however, that you are not a taxpayer within the meaning of the VAT Act. The subjective exemption also does not apply to all types of sales — some activities require VAT registration from the first transaction.

VAT and the cash register

With low sales, the subjective VAT exemption usually applies; its limit in 2026 is 240,000 zł per year. There are, however, goods and services excluded from the exemption.

It is similar with the cash register (kasa fiskalna): you may use an exemption if you meet its conditions, but some types of sales must be recorded on a cash register from the first transaction.

If you register for VAT or use a cash register, you may need a tax identification number (NIP).

Simplified sales records

Keep sales records on an ongoing basis. The regulations do not impose a single template, but in practice it is worth recording:

• the sequential entry number,
• the date of sale,
• the value of the sale,
• the running total for the quarter,
• the bill or invoice number,
• the type of transaction.

The records let you establish the moment the limit is exceeded and settle the sales correctly.

FAQ

Does the monthly limit of 3,499.50 zł still apply?

No. As of 1 January 2026 the limit is quarterly and amounts to 10,813.50 zł.

Can I have a full-time job and unregistered business activity?

Yes. Salary from a full-time job is not counted toward the revenue limit for unregistered business activity.

Can I issue an invoice?

Yes. If the client requests an invoice within the statutory deadline, you must issue it. Under the VAT exemption the invoice does not show VAT.

Do I pay income tax (PIT) advances during the year?

No. You settle the revenue and costs from unregistered business activity in the annual PIT-36.

When do I register a sole proprietorship (JDG) after exceeding the limit?

Within 7 days of the day on which you exceeded the quarterly limit of revenue due.

Source

• Biznes.gov.pl — unregistered business activity and types of activity that do not have to be registered, status verified on 26 July 2026.

Approaching the limit?

I will help with sole proprietorship (JDG) registration, choosing a form of taxation, and setting up your accounting. Oxyok costs from 49 zł + VAT per month.

Reply to [email protected] or visit oxyok.com/pl.

Note: The limit for unregistered business activity in 2026 is 10,813.50 zł per quarter. Special rules may apply to regulated activities, VAT, cash registers, and contracts of mandate.