Great online sellers. The expert explains how to avoid problems with the tax authorities

The National Tax Administration (KAS) will look at around 300,000 people selling online who may be obliged to report their transactions. Pursuant to the new regulations, sellers who exceed certain income limits will have to reveal their transactions.

As the expert explains, the DAC7 directive was to be implemented by the end of 2022, but as it often happens, life wrote its own script.

– In Poland, the regulations began to apply only from July 1, 2024, and although we were late, the report will cover the years 2023 and 2024 – and the first reports of the platform had to be sent by the end of January 2025. Operators such as Allegro, OLX, Vinted or Airbnb – they must now report the data of sellers who sold at least 30 times or earned over 2,200 euros – explains in an interview with “Wprost” Piotr Juszczyk, the main tax advisor of Infakt

Who can expect KAS control?

Persons making numerous transactions on various online trade platforms may not be reported to cash registers, despite exceeding the statutory limits.

The expert emphasizes that sales are reported without adding the number of transactions or the amount of sale on various portals.

– This means that 25 sales on OLX and 10 on Vinted do not add up. But beware – if one operator has several platforms (e.g. OLX + otomoto), then they count everything together – notes the expert.

He adds that the situation is different for services, e.g. rental, repair, transport – then every transaction is reported, without looking at the amounts and the number of operations. Reporting from the first transaction applies not only to golden hands, but also rent.

Online transactions – what about selling used items?

What about the Kowalski seller of the old couch?

– Well – there were fears that even occasional selling, e.g. weathering of the wardrobe or spring cleaning, will take the tax office to the neck. Fortunately, not every sale means a tax obligation. The sale of used items after at least six months after the purchase does not generate tax, even if we sell more. A missed gift sold after half a year – explains Piotr Juszczyk.

Juszczyk: “Escape to foreign platforms will not do anything here”

Exceeding sales results in the transfer of data to the treasury.

– This may result in control, and the tax authorities may state that a business is conducted. If that happened, unfortunately we will pay not only taxes, but also ZUS. It is worth pointing out that we can also sell as part of unregistered activities. The monthly revenue limit allowing for such activities is PLN 3499.50 – explains Juszczyk.

In the opinion of the DAC7 expert, it strongly makes the tax office easier to collect data on online sales – both in the EU and outside.

– Escape to foreign platforms will not do anything here. For occasional sellers, the key will be to guard the limits and thoughtful action. So that when episodic sales or provision of services should not be recognized as an entrepreneur. On the other hand, if we act continuously with a profit focus, it is better to formalize such activities – advises Juszczyk.