Possible restrictions on legal activities of a minor

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The catalog of activities that cannot be exempted is listed in Art. section of the VAT Act and in Annex No. to the Act. The industries subject to registration obligations include, for example, entrepreneurs dealing in trade in precious metals and jewelry, trade in cosmetics and toiletries using one or more means of distance communication i.e. via the Internet , and those providing legal, advisory and debt collection services.

Example Mrs. Ewa intends to run a business selling cosmetics via an online auction and philippines photo editor advertising portal. It will operate on a small scale and does not anticipate revenues exceeding PLN , per month. Mrs. Ewa must register for VAT because her activity is excluded from the VAT exemption pursuant to Art. section of the VAT Act. NIP in unregistered activities and registration as a VAT payer The provision quoted at the beginning of the article Article of the Act on the principles of registration and identification of taxpayers and payers states that entrepreneurs who are not registered goods tax payers have the right to use the PESEL number, and the NIP is intended for other entities subject to registration.



Therefore, a person running an unregistered business, if he or she registers as a VAT payer either voluntarily or by law will not be able to benefit from the registration exemption , is subject to the obligation to identify himself using a NIP number. Cash register in unregistered activities and NIP Tax Identification Number. Entrepreneurs whose activities are not exempt from the obligation to record sales using a cash register are also required to have a NIP number.