On Allegro you can sell as a private individual, under unregistered business activity (działalność nierejestrowana), or as a registered company. The boundary is drawn by the nature of the sales: occasionally getting rid of your own things is not business activity, whereas regularly buying stock for resale is. In 2026, unregistered business activity is possible as long as revenue does not exceed PLN 10,813.50 per quarter.
Three situations, three sets of duties
| Situation | Example | Tax | Registration |
|---|---|---|---|
| Sale of personal items | clearing out clothes, an old phone, books | no PIT if half a year has passed from the end of the month of acquisition | no |
| Unregistered business activity | handicraft, small-scale resale | PIT under the scale on income, in the PIT-36 return | no, up to the limit of PLN 10,813.50 per quarter |
| Company (JDG – sole proprietorship, or sp. z o.o. – limited liability company) | regular sales, own range, a shop on the platform | chosen form of taxation, ZUS contributions | yes — CEIDG (Central Register and Information on Economic Activity) or KRS (National Court Register) |
Sale of personal items
The PIT Act treats as a source of revenue the paid disposal of things before half a year has passed from the end of the month in which they were acquired — provided the sale does not take place within business activity. In practice this means that a jacket bought in March 2026 may be sold tax-free from October 2026. If sold earlier, the revenue must be shown in the annual return, but the purchase price is a cost, so tax usually appears only when you sell for more than you bought.
Watch out for scale. If someone buys things on sale with the intention of reselling them at a profit, regularly and in an organised way, the tax authority may treat this as business activity — regardless of what the seller calls it.
Unregistered business activity — testing an idea without ZUS
This is a solution for people who want to check demand for their product. Conditions in 2026:
- quarterly revenue falls within PLN 10,813.50 (225% of the minimum wage),
- for 60 months before starting, you have not been a registered entrepreneur,
- you keep simplified sales records,
- after exceeding the limit, you have 7 days to register in CEIDG.
You do not pay ZUS (Social Insurance Institution) contributions, and the income is settled once a year in PIT-36. When selling to consumers, you must still respect their rights, including the possibility of returning goods bought online without stating a reason, and complaints. We describe this model in detail in the article Unregistered business activity 2026.
When to sell as a company
Registering a company is necessary when you exceed the limit for unregistered business activity or plan permanent trading from the start. A company also gives practical advantages: a business account on the platform, the ability to deduct costs (stock, commissions, shipping, packaging, advertising), issuing invoices to business clients and credibility in the eyes of buyers.
At the start many people choose a sole proprietorship. Points to consider:
- form of taxation — in trade, ryczałt (lump-sum tax on recorded revenue) is 3% of revenue, but with low margins the flat tax (podatek liniowy) or scale with cost deduction may prove more attractive,
- ZUS contributions — in the first months you can use the start-up relief, and later a preferential base,
- VAT — up to PLN 240,000 of annual sales in 2026 you can use the turnover-based VAT exemption; for sales to consumers in other EU countries, you must watch the EUR 10,000 threshold, above which the VAT of the customer's country applies (OSS procedure),
- cash register — in online sales an exemption often applies, but it depends on the payment method and the range of goods; we discuss the rules in the article on cash registers.
The platform reports seller data
For some years operators of sales platforms have passed information about sellers and their turnover to the tax administration. Under the Act on exchange of tax information, a seller is not covered by reporting if in a year they carried out fewer than 30 goods-sale transactions and received no more than the equivalent of EUR 2,000 in total. Anyone above either of these thresholds should expect the tax office to know the value of their sales — and to ask questions if it does not see them in the tax return.
Example
Ms Anna sews bags and in the first quarter of 2026 sells 40 pieces on the platform for a total of PLN 7,200. She stays within the limit, so she operates without registration and without ZUS, keeping sales records. In the second quarter, after her offer is highlighted, on 12 May her revenue passes PLN 10,813.50. By 19 May she registers a sole proprietorship in CEIDG, chooses the form of taxation and uses the start-up relief. As she passed 30 transactions in the year, the platform will include her data in its report — which is not a problem, because she settles all her income.
How Good Balance can help
We help online sellers move from unregistered business activity to a company: we match the form of taxation, carry out sole proprietorship registration and run settlements, including VAT and the OSS procedure. Issuing sales documents is made easier by our invoicing service. If you are planning your own shop outside the platform, also read How to open an online shop in Poland.