Running a business does not always require registration in CEIDG. Polish law allows for the possibility of conducting unregistered activities after meeting certain conditions. What is unregistered activity and who can conduct it? Check the most important information!

What is unregistered activity?

Unregistered activity, also called unregistered or unregistered, is small-scale commercial activity of natural persons. Her guidance does not require CEIDG entry, therefore it involves minimal administrative obligations. This is a good solution for people who want to run a business on a small scale. It's worth remembering that unregistered activity is not a business activity, until the person running it exceeds the established income limit. 

Duties:

  • keeping simplified sales records,
  • settlement of business income in the PIT-36 annual tax return according to the tax scale,
  • issuing invoices or bills (at the buyer's request),
  • respecting consumer rights, including the right to withdraw from a distance contract within 14 days, the right to make a complaint and the right to return.

What is the limit for unregistered activity in 2024?

Unregistered activity is not treated as a business activity if it generates revenue in any month do not exceed PLN 75% of the minimum wage. This amount, of course, changes with the minimum wage rates: in the first half of 2024, the minimum wage was PLN 4,242 gross, and in the second half - PLN 4,300. This means that the limit for unregistered activity in 2024 is PLN 3,181.50 (from January to June) and PLN 3,225 (from July). 

ATTENTION! If income from unregistered activities exceeds the monthly limit, then an unregistered activity becomes a business activity from the date on which it occurs - in such a situation you only have 7 days for submission application to CEIDG and registering the company. It's not much time, so to avoid stress, you can use the support of experts from Open Profit. 

Who can conduct unregistered business in 2024?

In order to run an unregistered business in 2024, certain conditions must be met, so this is not a solution available to everyone.

You can run a business without registration if:

  • you are a natural person,
  • Your monthly income from your business does not exceed the limit for unregistered activity (75% minimum wage),
  • you have not conducted any business activity in the last 5 years (60 months) - this also applies to suspended activity, as suspension is treated as failure to perform it. Thanks to this, you do not have to deregister your company.

Unregistered activity – what services does it cover?

As part of an unregistered activity, you can provide almost all services on a small scale, as long as they do not require a permit, license or entry in the register of regulated activities. 

Sample services:

  • tutor,
  • Babysitter,
  • caregiver for an elderly person,
  • sports trainer,
  • graphic designer, 
  • programmer,
  • seller and sales representative,
  • toiletry bag,
  • physiotherapist,
  • nail stylist.

Unregistered activities – what services are prohibited?

If you want to engage in unregistered business, you cannot conduct unregistered business protection of persons or property, sale of alcohol, organization of tourist events, waste collection or detective services. Such services require a permit, license or entry in the register of regulated activities. This also applies to activities that are defined as economic activities within the meaning of the Entrepreneurs' Law, incl insurance intermediation and bookkeeping services.

How to set up an unregistered business?

Are you wondering where to report your registered activity? It does not require registration in CEIDG or KRS, so you do not have to report it anywhere. The exceptions are some types of activities:

  • food services must be reported to Sanepid, 
  • activity requiring registration as active VAT payer,
  • selling goods or services that must be recorded using a cash register, e.g. liquefied petroleum gas, radio, television and telecommunications equipment, parts for internal combustion engines, motor vehicle bodies, toilet waters and perfumes, taxi transport services, repair services for motor vehicles and mopeds, tax consultancy services, hairdressing, beauty and cosmetology services (cash office). fiscal is also required if the turnover in the previous year exceeded PLN 20,000). 

If you want end unregistered activities and start running a business, all you need to do is submit an application for entry into CEIDG. You can do it yourself or use the support of experts from Open Profit who will help you register a company online.

FAQ

Unregistered activity and NIP – do I have to have it?

NO. Natural persons conducting unregistered activities do not need identification numbers, such as NIP or REGON.

How to complete PIT-36 for unregistered activities?

Income from unregistered activities is taxed on general principles according to the tax scale. This is a type of income from other sources that should be settled in the PIT-36 annual return. Your tax income from unregistered activities are the amounts paid by the customer for goods or services, and when running unregistered activities, you settle taxes only in the annual return, not monthly. In the PIT-36 declaration, you can also show costs incurred in connection with your business, which will allow you to reduce your taxable income.

Unregistered activity and ZUS – what do you need to know?

People running unregistered activities are not subject to compulsory social insurance and health insurance for conducting non-agricultural activities, so you do not have to pay ZUS contributions. However, if you provide services as part of your business, you are subject to insurance as a contractor - then your client is the payer of contributions.