The tax office begins mass controls. The new regulations will hit thousands of people

National tax information has issued a new interpretation of the provisions, which means big changes for internet creators. According to Dziennik Gazeta Prawna, so far streamers treated payments from viewers as donations exempt from tax, if they did not exceed PLN 5,733 within five years from one person. Now the treasury decided that controlling whether payments actually come from various donors, it is impossible, so all “donet” will be taxed as income.

What taxes will streamers pay?

According to the new rules, Internet creators will be required to tax all payments as income from business activity or activities carried out in person. Tax rates are:

• 12% up to PLN 120,000 per year and 32% above this amount with general rules,

• 19% in the case of flat tax,

• 15% or 8.5% for people settling lump sum.

Each amount received from viewers must be reported to the Tax Office and included in the annual settlement.

Greater control of the tax authorities over internet creators

The changes mean not only additional tax burdens, but also increased control of the treasury over streamers’ activities. Treasury offices are already monitoring banking transactions and analyze the activity of creators on the web. Thanks to the new regulations, they will have even greater opportunities to check whether streamers honestly settle income.

Changes will particularly affect beginner artists who have so far developed their activities without tax formalities. Now, each payment, regardless of its amount, will be subject to settlement, which may lead some to resign.

Internet sellers also in the Treasury’s crosshair

Controls will not only include streamers. From January 1, 2023, the EU DAC-7 directive entered into force, which imposes on the sales platforms the obligation to transfer data about sellers to tax offices. Platforms such as Allegro, OLX, Vinted, Amazon or Ebay had until January 31, 2025 to send information about users on online sales income.

Under special control, there will be people who:

• conducted more than 30 transactions a year,

• achieved revenues from sales above EUR 2,000 (around PLN 9,000 in 2024),

• They regularly sell products and do not pay tax, despite the fact that their activities meet the conditions of running a company.

Thanks to precise reports, the treasury will be able to easily detect tax -avoiding persons.

Alternatives for streamers – how to earn in accordance with the new regulations?

Streamers who want to avoid high taxes can look for other methods of moneting their activities. Here are some possibilities:

• Sponsorship cooperation – signing contracts with brands interested in promotion in streams,
• Affiliate programs – recommending products and services for a commission,
• Subscriptions – monthly support from viewers, e.g. on Twitch or YouTube,
• Sale of own products -e.g. gadgets, t-shirts, e-books,
• Crowdfunding – Social financing on patronite platforms.

End of incredited income on the web

The new regulations are a clear signal that the tax office intends to seal the system and will not allow incredited income on the Internet. In the coming months you can expect an increased number of controls among both streamers and online sellers.

People who have previously avoided paying taxes should be prepared for the need to settle their income. Otherwise, they may receive calls to the tax office, tax arrears and financial penalties.

The era of informal income on the Internet is coming to an end – now everyone who earns online must take into account the control of the tax office.