From January 1, 2026, the revenue threshold in unregistered activities will no longer be examined in a monthly but quarterly system. The limit will be 225 percent minimum remuneration for a given yearand the legal reference is amended art. 5 of the Act of Entrepreneurs. This means practically more flexibility for people with seasonal or irregular revenues.
For the order: by the end of 2025, a monthly 75 percent are still valid. minimum wage (in 2025 it is PLN 3,499.50). If in 2026 the minimum wage is, for example, PLN 4806, the quarterly limit will be PLN 10,813.50. It can be exhausted even in one month of the quarter, unless the threshold is not exceeded in the entire quarter. This calculation is sample and depends on the final minimum wage at 2026.
Who will realistically affect the change and why the quarterly limit matters
People working unevenly will benefit most: handicrafts, season sellers, or People occasionally selling things used on C2C platforms. One -time greater sales will no longer automatically trigger the company registration, provided that the quarterly statement of revenues due will close in 225 percent. minimum wage.
We pay attention to the word “due”, because we count the values resulting from issued bills/contracts, regardless of the moment the funds are received, which is critical when payments are distributed over time.
Sales record – simple but reliable
How to keep records
Unregistered activities still require a simplified sales record. In practice, a reliable spreadsheet with a date, amount of income due, contractor and a brief description is enough. From 2026, we have also been preparing a quarterly combination instead of a monthly one – It is its consistency and completeness that will be checked in possible control.
It is good practice to watch the sum crucial as part of the quarter and record the moment when we approach the threshold of 225 percent. – This reduces the risk of exceeding and later sanctions.
Fiscal cash register and unregistered activities: an important limit of 20,000 zloty
If we sell to consumers, The overall annual release limit from the cash register is still operating at the level of 20,000. PLN b2c turnover. After crossing the threshold, we can lose the exemption, unless we enter specific exclusions. Changes in regulations regarding KAS are in force from July 1, 2025, but the threshold amount of 20 thousand. PLN basically remains the reference point in 2025/2026.
Let's always check if our industry is not in the catalog of absolute cash activities. This is a key, separate risk axis – and also applies to unregistered activities if we carry out B2C sales.
KSEF in 2026 – a trap of 10,000 PLN per month for micro companies
From 2026, KSEF has become mandatory in stages: from February 1, 2026 for the largest, and from April 1, 2026 for other companies. For micro -entrepreneurs, however, a transition period was provided by the end of 2026.
If the monthly turnover does not exceed 10,000 PLN gross, they can issue invoices outside the KSEF. In practice, conducting unregistered activities and approaching the threshold of about 10 thousand. PLN in a given month, it is worth considering the implementation of KSEF earlier to avoid exceeding in hot sales periods.
This is a completely different limit than a quarterly 225 percent. – Both work in parallel and need to be monitored.
Unemployed and unregistered activities – where is the border
A person registered as an unemployed can earn some extracted in the formula of unregistered activities, but as a rule It cannot exceed 50 percent per month. minimum wageotherwise it is threatened with losing status and benefits.
This limit “unemployed 50 percent” It operates regardless of the limits of 75/225 percent appropriate for the unregistered activities itself. In practice, this is a lower ceiling of 50 percent. It becomes a more important limitation for registered in PUP.
When the company is obliged to register and what to do after exceeding the limit
After exceeding the limit in the quarter, the unregistered activity loses the status and for 7 days you need to submit an application to CEIDG. It is worth preparing in advance:
- Choose the form of taxation
- Check any VAT exemption and cash register issues
When you know that you will “drive” a large order, approach registration proactively so as not to chase the dates after the fact.
The most common mistakes that cost
1. Confusion of revenue due with real influence
Limit 225 percent It concerns the income due – you cannot “move” influence between months to save yourself from exceeding.
2. Ignoring the threshold of the cash register 20 thousand PLN for the sale of B2C
Even if you are in an unregistered one, you can lose cash release. Check the ordinances of the Ministry of Finance and a list of absolute cash activities.
3. No plan on the KSEF in the months of the “peak”
On vacation, November -December or around All Saints, it is easy to exceed 10,000 PLN/month – Prepare a simple Workflow KSEF in advance.
