Non-registered business activity for foreigners in Poland (2026): eligibility, limitations, and legal risks
Non-registered business and foreigners: the core legal principle
Non-registered business activity (działalność nierejestrowana) is not a migration-related privilege and does not create an autonomous right to conduct business for foreigners.
It is merely a simplified economic regime available exclusively to those foreigners who already have the right to conduct business in Poland on the same terms as Polish citizens.
Accordingly, the decisive factor is not the level of income or the informal nature of the activity, but the immigration and legal status of the foreign national.
Which foreigners are allowed to operate a non-registered business
Legal basis
As of 1 June 2025, this approach is explicitly confirmed in the Prawo przedsiębiorców (Entrepreneurs’ Law).
Article 5(7) of Prawo przedsiębiorców states that the non-registered business regime is available only to foreigners who are entitled to establish a registered sole proprietorship (JDG) in Poland.
This provision refers directly to Article 4(1)-(2) of the Act of 6 March 2018 on the participation of foreign entrepreneurs and other foreign persons in economic activity on the territory of the Republic of Poland. That act defines the categories of foreigners who may conduct business under conditions equivalent to Polish nationals.
The statutory logic is formal and straightforward:
- if a foreigner is legally entitled to establish a JDG on general terms, they may – provided other criteria are met – also use the non-registered business regime;
- if such entitlement does not exist, non-registered business activity is not available, regardless of how low the income may be.
Eligible categories of foreigners (closed list)
Foreigners who may operate a non-registered business under the same conditions as Polish citizens include, in particular:
- citizens of the EU / EEA / Switzerland;
- holders of permanent residence or EU long-term resident status;
- holders of temporary residence permits issued on the basis of:
- family reunification,
- full-time studies,
- scientific research,
- highly qualified employment (EU Blue Card),
- long-term mobility of Blue Card holders;
- persons granted refugee status, subsidiary protection, humanitarian stay, or tolerated stay;
- holders of the Karta Polaka;
- beneficiaries of temporary protection;
- family members of EU citizens or Polish citizens, where provided by law.
Who is excluded from non-registered business activity
Lawful residence alone does not automatically confer the right to operate a non-registered business.
Business permitted only through companies
Foreigners who, under Polish law, may conduct economic activity exclusively through companies (e.g. sp. z o.o., S.A.):
- may act as shareholders or partners;
- are not entitled to establish a JDG;
- consequently, cannot rely on non-registered business activity.
Any informal or “small-scale” activity without registration in such cases is treated as illegal business activity.
Residence titles without business entitlement
National visas or residence permits that:
- allow only employment,
- are tied to a specific employer or profession,
- do not include the right to establish a JDG,
cannot be “circumvented” through non-registered business activity.
In practice, this constitutes a violation of both economic and immigration law.
Ukrainian nationals and temporary protection
Ukrainian citizens holding temporary protection are included among those entitled to conduct economic activity under conditions comparable to Polish nationals.
As long as temporary protection remains valid, a Ukrainian national may operate a non-registered business provided all general statutory criteria are met (income threshold, no prior registered business, non-regulated activity).
However, Ukrainian nationals holding other residence statuses without the right to establish a JDG are excluded from the non-registered regime, even if their income is minimal.
ZUS and NFZ: key implications for foreigners
Non-registered business activity:
- does not trigger mandatory registration with ZUS;
- does not provide health insurance under NFZ;
- does not generate insurance contribution periods.
For foreigners, this has an additional practical dimension:
during residence extensions or applications for long-term status, authorities assess income stability and contribution history — which non-registered business activity does not provide.
VAT, cash registers, and other obligations – briefly
There are no special VAT or cash-register rules for foreigners.
- non-registered business activity typically falls within the VAT exemption due to low turnover thresholds;
- cash-register obligations apply in the same manner as for Polish citizens;
- non-cash payment (bank transfer) alone does not eliminate cash-register requirements.
A detailed analysis of these issues is covered in a separate foundational article (linked at the end).
Liability and migration-related risks
A foreigner who violates the rules governing non-registered business activity:
- benefits from no preferential treatment;
- faces the same administrative and tax liability as a Polish citizen;
- additionally risks immigration consequences – ranging from refusal to extend residence to adverse decisions in future proceedings.
Illegal non-registered business activity creates a dual exposure: financial-tax liability and migration risk.
Conclusion
For foreigners in Poland, non-registered business activity is neither a “grey area” nor a workaround for migration restrictions.
It is a derivative instrument, strictly dependent on an existing legal entitlement to conduct business.
If the immigration status allows the establishment of a JDG, non-registered business activity may constitute a lawful option.
If it does not, non-registered business activity becomes a direct legal trap – regardless of income level.
Related materials
A comprehensive overview of non-registered business activity – including income thresholds, VAT, cash registers, KSeF, and liability – is provided in a separate foundational article:
Non-registered business activity in Poland (2026): legal status, limits, taxes, and liability
Ukrainian version of this article
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