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Putting a business idea into practice without registering a company, keeping full, complicated accounts or having to pay ZUS contributions? Yes, unregistered activity makes this possible. What is this solution, and how exactly does it work? What are its advantages, disadvantages, restrictions and limits? We present the current conditions and the changes that will take effect at the beginning of next year.
Unregistered activity – what is it, who can carry it out, and what does it offer?
Unregistered activity, also called unrecorded activity, was introduced into Polish law in 2018 as a solution allowing small-scale activity with numerous simplifications.
The biggest simplification is no requirement to register a company in the National Court Register or the Central Register and Information on Economic Activity.
Unregistered activity also means:
- No need to pay health contributions or social insurance contributions;
- No obligation to pay monthly or quarterly advances on income tax, because settlement is annual;
- Possible VAT exemption, except for goods or services requiring VAT registration from the first sale;
- Exemption from full accounting, because simplified sales records confirming revenue from unregistered activity are sufficient.
Importantly, unrecorded activity allows bills and invoices to be issued, creating broad business potential and making it similar in many respects to fully registered business activity.
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Restrictions on unrecorded activity: exclusions and the 2025 revenue limit. Who cannot carry out unregistered activity?
Alongside its advantages and simplifications, unregistered activity also has important restrictions.
Unrecorded activity is unavailable primarily to those whose type of activity requires an appropriate permit or concession. Nor can an activity expressly defined by law as business activity, within the meaning of the Entrepreneurs' Law, be carried out without registration.
At least temporarily, those who have conducted fully registered business activity within the last 60 months cannot enjoy unregistered activity either. At least five years must therefore pass after closing the earlier business or suspending it, since suspension is also treated here as not conducting activity.
The most important restriction, however, is the revenue limit. As mentioned at the beginning, this solution is intended for people seeking small-scale activity.
The current rules define this as revenue not exceeding 75% of the minimum wage in the given year. Since the 2025 minimum wage is PLN 4,666 gross, the current monthly revenue limit for unregistered activity is PLN 3,499.50.
Exceeding this revenue amount in even one month requires registration in CEIDG. You have only seven days from exceeding the limit!
Unregistered activity in 2026 – a new limit
These revenue-limit rules will soon change. The Polish legislature has decided to replace the monthly limit with a quarterly one. From 1 January 2026, it will be 225% of the minimum wage.
The Council of Ministers regulation of 11 September 2025 confirms that the 2026 minimum wage will rise to PLN 4,806. The new quarterly revenue limit for unrecorded activity next year will therefore be exactly PLN 10,813.50.
Replacing a smaller monthly limit with a larger quarterly limit accommodates all unregistered activities, particularly seasonal ones and those with varying revenue between months.
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Summary
Unregistered activity – what is it, and who can carry it out? A new limit in 2026
Unregistered business activity allows a business idea to be tested without registration in CEIDG or KRS. Although it has important restrictions, it also provides significant benefits: no ZUS contributions, no ongoing PIT advance-payment obligation, simplified accounting consisting of simplified sales records, and the ability to issue invoices and bills.
The changes to unrecorded activity in 2026 may make this solution genuinely attractive to many small creators and seasonal businesses.
Interested in this solution? The TaxCoach accounting firm provides not only accounting and tax services for large companies but also assistance for the smallest entities, such as sole proprietorships and unregistered activities.
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