[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-unregistered-activity-cash-register":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"unregistered-activity-cash-register","Unregistered activity and cash register: 2026 limits in Poland","When unregistered activity needs a cash register in 2026: PLN 20,000 limit and quarterly limit, sectors without exemption, transfers, shipping, example.","\u003Cp>Unregistered business activity does not automatically exempt from the cash register. The lack of a CEIDG entry only switches off the duties of an entrepreneur, and the obligation to record sales follows from the VAT rules and applies to anyone who sells to private persons. In 2026, selling without a cash register is possible as long as sales to consumers do not exceed PLN 20,000 per year and as long as the goods or services sold are not on the exclusion list.\u003C\u002Fp>\n\n\u003Ch2>Two limits that are easy to confuse\u003C\u002Fh2>\n\u003Cp>A person running unregistered activity watches two different thresholds at the same time:\u003C\u002Fp>\n\u003Ctable>\n\u003Cthead>\u003Ctr>\u003Cth>Limit\u003C\u002Fth>\u003Cth>Amount in 2026\u003C\u002Fth>\u003Cth>Period\u003C\u002Fth>\u003Cth>What exceeding means\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\u003Ctd>Unregistered activity\u003C\u002Ftd>\u003Ctd>PLN 10,813.50 of revenue (225% of the minimum wage)\u003C\u002Ftd>\u003Ctd>each quarter separately\u003C\u002Ftd>\u003Ctd>obligation to register the firm in CEIDG\u003C\u002Ftd>\u003C\u002Ftr>\n\u003Ctr>\u003Ctd>Cash-register exemption\u003C\u002Ftd>\u003Ctd>PLN 20,000 of turnover with consumers and flat-rate farmers, counted without VAT\u003C\u002Ftd>\u003Ctd>tax year\u003C\u002Ftd>\u003Ctd>cash-register obligation after a transitional period\u003C\u002Ftd>\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\u003Cp>In extreme cases, the quarterly limit allows revenue of over PLN 43,000 per year without starting a firm. That is more than twice the cash-register threshold. Anyone selling mainly to private customers may therefore still legally operate without registration, but still have to buy and fiscalise a cash register. The rules of the quarterly limit itself are described in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-is-unregistered-business-activity-for\">unregistered activity in 2026\u003C\u002Fa>.\u003C\u002Fp>\n\n\u003Ch2>Cash register from the first sale — sectors without an exemption\u003C\u002Fh2>\n\u003Cp>Under the \u003Ca href=\"https:\u002F\u002Fapi.sejm.gov.pl\u002Feli\u002Facts\u002FDU\u002F2024\u002F1902\u002Ftext.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Regulation of the Minister of Finance of 17 December 2024 on cash-register exemptions\u003C\u002Fa>, certain acts require a cash register regardless of turnover. For persons operating without registration, the most relevant are:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>hairdressing, cosmetic and cosmetology services — e.g. nail or lash styling at home,\u003C\u002Fli>\n\u003Cli>catering at a fixed outlet (including a seasonal one) and preparing meals on order for outside recipients,\u003C\u002Fli>\n\u003Cli>vehicle repairs, tyre replacement, washing and cleaning cars,\u003C\u002Fli>\n\u003Cli>passenger transport by car and car parks,\u003C\u002Fli>\n\u003Cli>sales of electronics (phones, smartwatches, speakers, monitors), computers and parts, photographic equipment, data carriers,\u003C\u002Fli>\n\u003Cli>perfumes and toilet waters, products made of precious metals, alcohol, tobacco and inhalation products, car parts.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Performing even one such activity means losing the exemption with that sale. Some of the listed activities require registration of a firm for other reasons anyway (e.g. a licence), but beauty services or small trade in second-hand electronics are sometimes run without CEIDG. In that case, the cash register is mandatory from the start.\u003C\u002Fp>\n\n\u003Ch2>Exemptions that work regardless of amount\u003C\u002Fh2>\n\u003Cp>The annex to the regulation contains acts exempt from the cash register regardless of turnover. For unregistered activity, two items are key:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>services paid in full by bank transfer\u003C\u002Fstrong> (or through the post or a SKOK credit union), where the records and the payment evidence clearly show what the payment was for — this applies to tutoring, translations, design or online training,\u003C\u002Fli>\n\u003Cli>\u003Cstrong>mail-order sales of goods\u003C\u002Fstrong> by post or courier, where the entire payment comes to a bank account, and the documents show what was paid for and who the buyer is (with address).\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>Note: these two items protect against the cash register, but sales under them count towards the PLN 20,000 limit, which determines the exemption for the other transactions. A payment in cash or by card on the spot, even a one-off, does not fall within these exemptions. The exemptions also do not cover the goods and services from the exclusion list, apart from narrow exceptions.\u003C\u002Fp>\n\n\u003Ch2>Example: handicrafts at fairs and online\u003C\u002Fh2>\n\u003Cp>From 1 March 2026 Ms Anna sells candles of her own making: at fairs for cash and online with courier shipping and prepayment to her account. She has no firm.\u003C\u002Fp>\n\u003Col>\n\u003Cli>The cash-register limit in the first year is calculated proportionally: PLN 20,000 × 306 days \u002F 365 days ≈ PLN 16,767.\u003C\u002Fli>\n\u003Cli>By the end of August, total sales to private persons (fairs and shipping together) reach PLN 17,000 — the limit is exceeded in August.\u003C\u002Fli>\n\u003Cli>The exemption expires after two full months following the month in which the limit was exceeded, i.e. after September and October. From 1 November, sales at fairs must be rung up on the cash register.\u003C\u002Fli>\n\u003Cli>Mail-order sales with prepayment may still use the object-based exemption, provided the documents identify the buyer and the transaction.\u003C\u002Fli>\n\u003Cli>Regardless of the cash register, Ms Anna checks the quarterly limit of unregistered activity: in Q3, revenue may not exceed PLN 10,813.50.\u003C\u002Fli>\n\u003C\u002Fol>\n\n\u003Ch2>What to do when a cash register becomes mandatory\u003C\u002Fh2>\n\u003Col>\n\u003Cli>\u003Cstrong>Obtain a NIP.\u003C\u002Fstrong> A person using a cash register must have a NIP number, even without a firm.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Buy an online cash register\u003C\u002Fstrong> or a software-based cash register, if the sector allows, and sign a service contract.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Fiscalise the cash register\u003C\u002Fstrong> through a service technician before the first sale subject to the obligation.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Issue receipts\u003C\u002Fstrong> for every sale to a private person, and keep the simplified sales register going.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Check VAT separately.\u003C\u002Fstrong> A cash register does not mean VAT registration — the turnover-based VAT exemption works up to PLN 240,000, unless the sale concerns excluded acts.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Cp>After losing the exemption, you cannot return to it in the following year, even if turnover drops. The rules of choosing and launching the device and of the cash-register purchase relief are discussed in the article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-needs-a-cash-register\">who needs a cash register\u003C\u002Fa>.\u003C\u002Fp>\n\n\u003Ch2>Most common mistakes\u003C\u002Fh2>\n\u003Cul>\n\u003Cli>Counting the cash-register limit only from cash sales rather than from all sales to consumers.\u003C\u002Fli>\n\u003Cli>Forgetting about proportion in the first year — when starting in the second half of the year, the threshold is much lower than PLN 20,000.\u003C\u002Fli>\n\u003Cli>Accepting cash on in-person pickup of an online order and relying on the mail-order sales exemption.\u003C\u002Fli>\n\u003Cli>Starting cosmetic services at home without a cash register, assuming that a low scale of activity is enough.\u003C\u002Fli>\n\u003C\u002Ful>\n\n\u003Ch2>How Good Balance can help\u003C\u002Fh2>\n\u003Cp>We will assess whether your sales require a cash register, calculate the limit for the first year and point to the moment when it is better to move to a registered firm. We help in \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">setting up and running a sole proprietorship\u003C\u002Fa>, and after registration — in ongoing \u003Ca href=\"\u002Fen\u002Fservices\u002Faccounting\u002Fsimplified-accounting\">simplified accounting\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]