Since 1 June 2025, mere legal stay in Poland is no longer enough for a foreigner to run unregistered business activity. This option is available only to persons who could register a sole proprietorship in Poland — that is, EU citizens and citizens of several other states, and holders of specified residence titles. A person with a single residence and work permit or with a work visa may no longer legally earn on the side in this form.
What changed in June 2025
The amendment of 4 April 2025 (Journal of Laws item 622), adopted in connection with irregularities in issuing visas, added paragraph 7 to art. 5 of the Entrepreneurs' Law. Under it, the exemption from registration does not cover foreign persons other than those listed in art. 4(1) and (2) of the Act on the rules of participation of foreign entrepreneurs and other foreign persons in economic activity in the territory of the Republic of Poland. The new rule applies to activity carried out from the day the changes entered into force.
In practice the provision links two systems: unregistered business activity and the foreigner's right to run a company. Those who could not enter CEIDG cannot use the simplified form without entry either. The remaining conditions — the quarterly revenue limit (PLN 10,813.50 in 2026) and no business in the last 60 months — apply the same as for Polish citizens. We discuss them in the article Unregistered business activity 2026 — limits, rules and who it is for.
Who may run unregistered business activity
Regardless of residence type
- citizens of European Union and European Economic Area countries,
- citizens of Switzerland and the United States,
- citizens of Ukraine legally residing in Poland with a PESEL number with UKR status,
- participants of the government programme supporting foreigner entrepreneurship, Poland. Business Harbour.
Based on a residence title
- permanent residence or EU long-term resident status,
- EU Blue Card (including residence under long-term mobility of its holder),
- temporary residence permit granted for family reunification, studies or scientific research,
- temporary residence permit of a person married to a Polish citizen residing in Poland,
- temporary residence permit for continuing economic activity already entered in CEIDG,
- refugee status, subsidiary protection, consent to stay for humanitarian reasons or consent to tolerated stay,
- temporary protection in Poland,
- valid Pole's Card,
- status of a family member of an EU citizen (spouse, child up to 21 years or dependent, dependent parent).
Who lost this option
The list is missing the most common work-related titles. Unregistered business activity will therefore not be available, for example, to a person who stays in Poland:
- with a single permit covering residence and work,
- on the basis of a national visa issued for the purpose of performing work,
- in visa-free travel or on a Schengen visa.
What counts is the basis of residence, not the plastic document itself. A residence card (karta pobytu) issued on the basis of a work permit does not open this path, while a card issued in connection with marriage to a Polish citizen does.
What happens without the right to run it
Since the exemption from art. 5(1) of the Entrepreneurs' Law does not cover such a person, their earning activity is treated as business activity from the first zloty, and a foreigner without the right residence title cannot register it. Such a situation threatens problems when subsequent residence applications are examined. Regardless of this, the income obtained must still be taxed.
Sales vs services — an additional threshold for non-EU citizens
Even if a foreigner has the right residence title, the type of earning still matters:
- Mere sale of goods (e.g. own products) does not require work permits.
- Services under a civil-law contract (umowa zlecenie — mandate contract, umowa o dzieło — specific-task contract, agency contract) provided by a citizen of a country outside the EU, EEA and Switzerland may require a work permit or a declaration of entrustment of work entered in the labour office register. The obligation to arrange these formalities lies with the principal.
- Exempt from the work permit requirement are, among others, Pole's Card holders and students of full-time studies in Poland.
Example: two friends from India
Mr Arjun studies full-time in Wrocław and has a temporary residence permit for studies. He wants to design websites for local companies. His residence title is on the list, and as a full-time student he does not need a work permit — so he may run unregistered business activity, keeping an eye on the quarterly limit and keeping a sales record.
His friend, Mr Vikram, works full-time in a warehouse and has a single residence and work permit. He would like to do the same after hours. His title is not on the list, so unregistered business activity is ruled out; he can only perform additional orders for an entity that will legalise his work, or change his residence basis.
Check before starting
- On what legal basis am I staying in Poland — is it on the list?
- Will I be selling goods or providing services? For services: who will legalise my work?
- Have I run a business in Poland in the last 60 months?
- How will I count quarterly revenue and where will I keep the sales record?
A broader discussion of running a business as a foreigner is available in the guide A business in Poland for a foreigner.
How Good Balance can help
We check whether your residence title allows unregistered business activity or company registration, and we advise on the safest form of earning. We help with changing the basis of residence, e.g. in connection with marriage to a Polish citizen (legalisation of residence of a family member), and when income grows — with setting up and running a business as part of the sole proprietorship support service.