[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-bez-firmy-sales":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"bez-firmy-sales","Sales without a company in 2026 — when it is legal and when not","Selling personal items, unregistered business or already a company? The 2026 limits: quarterly cap, PIT six-month rule, platform reporting and PCC.","\u003Cp>You can sell in Poland without setting up a company in two situations: when you are disposing of your own, used items or when the sales fit within the limit of unregistered business activity (działalność nierejestrowana), which in 2026 allows revenue of up to PLN 10,813.50 in each quarter. If, on the other hand, the sales are organised, continuous and aimed at profit, and the revenue exceeds the limit, the law treats them as a business activity that must be registered. The line is not always obvious, so it is worth knowing the criteria used by the authorities.\u003C\u002Fp>\u003Ch2>Three types of sales — three different regimes\u003C\u002Fh2>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Situation\u003C\u002Fth>\u003Cth>Example\u003C\u002Fth>\u003Cth>Registration\u003C\u002Fth>\u003Cth>Income tax\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Sale of private property\u003C\u002Ftd>\u003Ctd>a used bicycle, clothes from your own wardrobe, an old phone\u003C\u002Ftd>\u003Ctd>no\u003C\u002Ftd>\u003Ctd>none, if six months have passed since acquisition (counting from the end of the month of purchase)\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Unregistered business activity\u003C\u002Ftd>\u003Ctd>handmade jewellery, candles, occasional resale\u003C\u002Ftd>\u003Ctd>no, up to the quarterly limit\u003C\u002Ftd>\u003Ctd>PIT at the tax scale, in the annual return\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Business activity\u003C\u002Ftd>\u003Ctd>regular purchase of goods at wholesale and resale with a margin above the limit\u003C\u002Ftd>\u003Ctd>yes, CEIDG or KRS\u003C\u002Ftd>\u003Ctd>chosen form of taxation, ZUS, often VAT\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Ch2>Selling personal items — the six-month rule\u003C\u002Fh2>\u003Cp>Article 10(1)(8)(d) of the PIT Act treats as a source of revenue the paid disposal of movable items only when it took place before the lapse of six months from the end of the month in which the item was acquired, and not in the course of business activity. That is why the sale of a jacket bought in January 2025 and sold in October 2026 does not give rise to income tax. If, however, someone buys in March and sells in May, the revenue must be shown in the annual return — usually with no tax to pay if the sale price does not exceed the purchase price, but the obligation to show it remains.\u003C\u002Fp>\u003Cp>Please note: the six-month rule concerns items bought for personal use. When someone buys several dozen pairs of the same shoes in order to resell them, the tax office may consider that this is not \"emptying the wardrobe\" but trading.\u003C\u002Fp>\u003Ch2>Unregistered business activity — legal sales with a cap\u003C\u002Fh2>\u003Cp>The Entrepreneurs' Law (Article 5) provides that the activity of a natural person is not business activity if their revenue due does not exceed in any quarter 225% of the minimum wage, provided that in the last 60 months they have not run a business. At the minimum wage of PLN 4,806, this gives PLN 10,813.50 per quarter in 2026. Revenue counts, not profit — including amounts the client has not yet paid.\u003C\u002Fp>\u003Cp>Once the limit is exceeded, the sales become business activity, and an application for an entry in CEIDG must be filed within 7 days. The detailed rules of records and settlement are discussed in a separate article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-is-unregistered-business-activity-for\">unregistered business activity\u003C\u002Fa>.\u003C\u002Fp>\u003Ch3>What cannot be done without a company\u003C\u002Fh3>\u003Cul>\u003Cli>sales requiring a licence, permit or entry in the register of regulated activities (e.g. alcoholic beverages),\u003C\u002Fli>\u003Cli>activity within a civil-law partnership — the limit does not cover it,\u003C\u002Fli>\u003Cli>continuing sales after exceeding the limit in any quarter.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>When sales become business activity\u003C\u002Fh2>\u003Cp>Under Article 3 of the Entrepreneurs' Law, business activity is organised gainful activity carried out in one's own name and continuously. The tax authorities, when assessing the sales of a private person, pay particular attention to:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>repetitiveness\u003C\u002Fstrong> — regularly posting new offers, and not a one-off clearance,\u003C\u002Fli>\u003Cli>\u003Cstrong>purchase for the purpose of resale\u003C\u002Fstrong> — goods bought with profit in mind, often in large quantities,\u003C\u002Fli>\u003Cli>\u003Cstrong>organisation\u003C\u002Fstrong> — a stable brand, a shop on a platform, paid advertising, warehousing, contracts with suppliers,\u003C\u002Fli>\u003Cli>\u003Cstrong>scale\u003C\u002Fstrong> — a number of transactions and a turnover clearly larger than for sales of personal items.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If several of these features occur at the same time and the revenue exceeds the limit, it will be hard to defend the position that this is a private sale. The consequence may be an additional tax assessment with interest, overdue contributions and even fiscal criminal liability.\u003C\u002Fp>\u003Ch2>Sales platforms report to the tax authority\u003C\u002Fh2>\u003Cp>Since the implementation of the EU DAC7 directive, online platform operators pass data on sellers to the tax administration. Under the Act on exchange of tax information with other countries, sellers who in a reporting period made fewer than 30 sales of goods transactions and received in total no more than the equivalent of EUR 2,000 are not covered by the report. Those who exceed either of these thresholds must reckon with the fact that the tax office will receive information about their sales and may ask about the source of revenue. The report itself does not mean a tax obligation, but it makes it easier for the office to check whether the sales were private.\u003C\u002Fp>\u003Ch2>Tax on civil-law transactions on purchase\u003C\u002Fh2>\u003Cp>For sales between private persons, the obligation to pay the tax on civil-law transactions (PCC) lies on the buyer. The rate for movable items is 2%, but the sale is exempt if the value does not exceed PLN 1,000. In practice this mainly concerns more expensive purchases, such as a car, high-end electronics or jewellery. Information on the PCC-3 declaration is published by the \u003Ca href=\"https:\u002F\u002Fwww.podatki.gov.pl\" target=\"_blank\" rel=\"noopener noreferrer\">podatki.gov.pl portal\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Example: from clearing the wardrobe to a shop\u003C\u002Fh2>\u003Cp>In January, Ms Kinga sells on an online platform clothes she has worn over the past years — this is a private sale with no tax. In spring, she starts sewing bags and sells them for about PLN 2,500 per month, which gives around PLN 7,500 per quarter. She fits within the limit of unregistered business activity: she keeps simplified sales records and will settle the revenue in the annual return. In the fourth quarter, thanks to pre-Christmas sales, the revenue reaches PLN 12,000. From the day of exceeding PLN 10,813.50 she has 7 days to register in CEIDG. Before filing the application, it is worth her checking whether she is entitled to start-up relief in ZUS and which form of taxation will be beneficial for her.\u003C\u002Fp>\u003Ch2>Most common mistakes\u003C\u002Fh2>\u003Cul>\u003Cli>adding up revenue monthly instead of quarterly or calculating profit instead of revenue,\u003C\u002Fli>\u003Cli>treating resale of goods bought for commercial purposes as the sale of personal items,\u003C\u002Fli>\u003Cli>running sales with another person \"in partnership\" within unregistered business activity,\u003C\u002Fli>\u003Cli>no reaction after exceeding the limit and continuing sales without an entry,\u003C\u002Fli>\u003Cli>skipping obligations towards consumers — even a seller without a company should clearly inform about the return policy and the processing of data.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>If sales grow, it is worth planning the transition to a company in advance — the next steps are described in the articles on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fhow-to-start-a-sole-proprietorship-jdg\">setting up a sole proprietorship\u003C\u002Fa> and on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fopening-online-shop\">opening an online shop\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We help assess whether your sales still fit within the framework of unregistered business activity, and when the limit is exceeded — we promptly register the business. As part of the \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">sole proprietorship registration\u003C\u002Fa> service, we select PKD codes, the form of taxation and ZUS reliefs, and then we can take over the accounting.\u003C\u002Fp>","2026-10-09"]