A Działalność nierejestrowana allows individuals to legally earn money in Poland without registering a business (JDG).
It is intended for people with small, occasional income who want to test a business idea or work on a small scale.
👤 Who Can Use It?
You can run a non-registered business if:
- Your monthly revenue does not exceed the legal limit (3600 PLN/Month)
- You have not operated a registered business during the last 60 months
- Your activity does not require a licence or special permit
Some regulated professions and businesses cannot operate under this scheme.
📑 Do You Need to Register?
No. You do not need to register with:
- CEIDG
- ZUS
- REGON
You can start your activity immediately if you meet the legal requirements.
🧾 Taxes
Income from a non-registered business is taxed as personal income.
You report it once a year in your annual PIT tax return.
You may deduct eligible business expenses before calculating taxable income. (podatki.gov.pl).
💳 Do You Need a Business Bank Account?
No. A separate business bank account is not required.