In Polish law, it is necessary to register your business in the relevant register to run your own business. This register depends on many factors, including especially the assumed legal form of the enterprise.
Nevertheless, not everyone needs to run a large-scale company. Non-registered businesses serve such small gainful activities. Its basic criteria are:
– income from activity in any month of a given year does not exceed PLN 1,505 (this is the current amount related to 50% of the amount of the minimum wage)
– in 60 months before these activities, no registered business activity was conducted
A person conducting such activity is not obligated to pay ZUS contributions, does not need NIP and REGON numbers, does not pay VAT, and must maintain simplified sales records instead of complicated accounting.
However, it is important that the person running the business has the status of an entrepreneur in the meaning of the provisions of the Civil Code. For this reason, the person is no longer a consumer and needs to know his obligations resulting from this role.
This form of activity works well when working from home – the so-called chałupnicza or seasonal work related to harvesting fruits, vegetables, or undergrowth.