YES – in most cases, running an online store requires registering business activity.
According to Polish law, economic activity is:
“Organized income-generating activity carried out in one’s own name and continuously” (Article 3 of the Entrepreneurs Act)
If you:
Have a website or online store,
Regularly sell goods or services,
Earn money from this (or plan to),
Appear as a seller (not private individual, e.g. on OLX),
You are considered an entrepreneur – and must register your business activity.
Warning: What happens if you run an online store without registering business activity?
If you regularly sell through the internet without registering your business:
The Tax Office may consider this illegal business activity and charge back taxes with interest,
ZUS (Social Insurance Institution) may demand retroactive insurance contributions,
There is also a fine for violating the Entrepreneurs Act.
Exception: unregistered economic activity
Since 2018, it has been possible to run unregistered economic activity under certain conditions:
You can sell online without registering your business if:
Your monthly gross income does not exceed 75% of the minimum wage (in 2025 this is PLN 2,805 per month).
You do not conduct business in an organized and professional manner (e.g. without a website, advertising, hiring people).
You are not selling products that require licenses, permits or registration (e.g. food, alcohol, cosmetics).
You have not run a business for the last 60 months.
Unregistered economic activity allows you to:
Sell handmade crafts, clothing, small items on a small scale,
Test your online store idea without full registration.
Note: You still need to keep a simplified income record and pay income tax in the PIT annual declaration.
Online store on platforms (Allegro, Vinted, OLX) – is it business?
If you occasionally sell used items – no, you don’t need to register your business.
If you buy goods with the intention of reselling them for a profit – yes, that’s economic activity.
Platforms like Allegro, Amazon and others may require invoices and NIP numbers – effectively making it business.
Summary
Situation | Is it necessary to have registered business?
Regular online sales | YES
Occasional used items sales | NO
Small-scale sales (up to PLN 2805/month) without a professional website | NO, if you meet the conditions for unregistered economic activity
Sales with a warehouse, website, advertising, wholesale | YES
Tip:
If you plan to start an online store but are unsure if it’s worth it, you can start with unregistered economic activity and only register your business when you exceed the limit.
