Tax authority confirms man can sell 3D printed items as unregistered business activity under specific conditions.
What is Unregistered Activity?
Unregistered activity does not require company registration or entry in the Central Register and Information on Economic Activity. When conducting it, one does not have to pay contributions to mandatory social security or health insurance from business activities. The condition is achieving income at 75% of the minimum monthly wage.
However, unregistered activity does not exempt from paying PIT if annual income exceeds 30,000 PLN, nor VAT if revenues exceed 240,000 PLN per year. Note that certain goods or services require paying VAT regardless of turnover limits.
Sale of 3D Printed Products
A man not conducting registered business approached with a question about selling items made with his 3D printer. He explained he designs and manufactures plastic elements as a hobby, which currently serve his own needs.
The man plans to start selling 3D prints as unregistered activity under Article 5, section 1b of the Entrepreneurs’ Law. Sale will be limited scale online, solely in his own name, without employing staff or cooperating with business entities.
He expects monthly revenues not to exceed 75% of the minimum wage. Recipients will be individuals not conducting business activities, paying by bank transfer or payment platforms. Goods will be shipped by courier companies or parcel machines.
How to Account for Unregistered Activity
The head of KIS confirmed the man can qualify revenues as from unregistered activity. Activity is recognized as unregistered if carried out by a natural person whose income won’t exceed 225% of the minimum wage in any quarter from January 1, 2026, and who hasn’t conducted business in the last 60 months.
The authority confirmed the taxpayer meets these conditions. Revenues from selling 3D prints should be reported in the annual PIT-36 declaration as income from other sources.
