Unregistered activity 2024 - new limit

Unregistered activity allows you to earn legally without registering with CEIDG and the tax authority and without incurring the cost of social security or health insurance contributions. The main condition is not to exceed a certain income limit. On July 1, 2024, this limit changed. Check how much you can earn without setting up a company!

Unregistered activity - what is it?

Unregistered activity is a legal form of carrying out gainful activity. It does not require registration with CEIDG or the tax office. A simple record of sales is sufficient.

Unregistered activity - for whom?

Unregistered activity can be carried out by anyone who wants to make some money for the household budget, including people employed under a contract of employment, pensioners, civil servants and minors.

The condition is:

• not running a business in the last 5 years
• not carrying out activities that require licenses or permits
• not running a civil partnership.

Unregistered activity - obligations.

Responsibilities associated with conducting business include:

• keeping simple sales records
• accounting for income in the annual PIT-36 return
• issuing invoices or bills at the request of customers.

Records of sales in unregistered business - how to keep?

Running an unregistered business requires a simple record of sales. Why?

• To make sure that you do not exceed the monthly limit
• To have proof in case of a tax audit - otherwise there is no need to submit this data to the office.

Unregistered activity vs. cost records

Non-registered activity requires you to keep simple sales records. You may also keep straight cost records. You must keep receipts and named invoices for a period of 5 years.

Unregistered activity - limit in 2024?

As part of non-registered activity, you can earn income no more than 75% of the minimum wage. Due to the increase in the national minimum wage, the monthly income limit for business activities has also increased as of July 1, 2024.

As of July 1, 2024, the monthly income limit for unregistered business is PLN 3225 gross.

NOTE: Remember that the regulations are talking about amounts due, i.e. those you should receive even if you have not. The amount due does not include the value of returned goods or discounts.

Exceeded limit of unregistered activity - what next?

If you exceed the limit of unregistered activity in some month, you have 7 days to register your form in CEIDG and in the tax office. This is because you go from being an unregistered activity to an economic activity.

Non-registered activity vs. fiscal cash register

Most of those who conduct unregistered business will not need to have a fiscal cash register due to the low revenue generated by this form of business. Remember the monthly revenue limit! On the other hand, there are services that will require receipts, such as:

• beauty industry services - cosmetics, hairdressing, etc.
• vulcanization services
• repair of motor vehicles
• sales to flat-rate farmers.

Unregistered activity - is it worth it?

Of course! Non-registered activity is an excellent way to earn extra money and feed the household budget or try out your business idea.

• Running a business does not require you to report to CEIDG, the tax office or the Central Statistical Office.
• You do not pay social security or health insurance contributions.
• You do not pay VAT - you are subjectively exempt.

Unregistered activity is a great way to add to your budget. Without demanding formalities or complicated activities.