Limit of earning extra money online: PLN 3,499 per month. Above that, the decision must be made within 7 days

Anyone who wants to earn some extra money without starting a business can take advantage of a simplified form of conducting self-employment. This option is provided to Poles by the provisions of the Entrepreneurs' Law, which regulates the principles of conducting unregistered, also known as non-recorded, business .

What is the limit for unregistered activities in 2025 and how to keep sales records to avoid problems, suggests the website Superbiz.pl

Unregistered activities may be conducted by natural persons who meet two conditions:

• their monthly income from business does not exceed the statutory limit, i.e. 75% of the minimum wage applicable in a given year, which is currently PLN 3,499.50,
• during the last 60 months (5 years) they have not conducted business activities subject to registration in CEiDG (or such activities have been suspended for at least 60 months).

In practice, this solution is especially popular with people who occasionally sell their products, e.g. their own handicrafts, or provide minor services, e.g. handyman. Unregistered activity is also very popular in e-commerce. It gives you the opportunity to try your hand at running an online store in a model in which the seller does not store the goods, but only transfers orders to a wholesaler or manufacturer.

Importantly, unregistered activity requires completing certain formalities. These include:

• obligation to keep sales records,
• settling income tax - this should be done as part of the annual PIT-36 declaration,
• the need to issue an invoice to the customer upon his request,
• possession of a cash register in the case of sale of goods and services covered by this obligation.

Superbiz.pl reminds that the limit of unregistered activity includes amounts due from a given month, resulting from issued bills or invoices, even if they have not been paid yet. However, it does not include the value of returned goods, granted discounts and rebates.

In the event of exceeding the monthly income limit, the activity is recognized as an economic activity . Then the person running it has 7 days to register the company in CEIDG.

Income from unregistered activity is settled in the annual tax return PIT-36, in the section "unregistered activity". In this form of running a business there is no obligation to pay monthly tax advances.

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