Mass taxation control against Allegro, OLX and Airbnb users – hundreds of thousands of Poles under the taxation gap

In 2025, the Polish taxation administration prepares for 1 of the largest control operations in history. It is planned to send authoritative notices to as many as 300 000 citizens, who in fresh years may not have fulfilled their taxation obligations related to activities on popular online platforms specified as Allegro, OLX, Vinted, Booking or Airbnb.

This unprecedented action is the consequence of the implementation of the EU DAC Directive7, which has radically changed the way the taxation authorities monitor online transactions. The article explains in item how the fresh control strategy works, who is concerned, what the consequences are, and what taxpayers who will receive a letter from the taxation office should do.

DAC Directive7 – End of anonymity in online commerce

The basis for the current control action is the introduction of a directive DAC7, which since 2024 imposes on online platforms an work to study to taxation authorities data of its users. Platforms specified as Allegro, OLX, Vinted, Booking or Airbnb supply detailed information on transactions exceeding certain financial thresholds.

In practice, this means the end of an era erstwhile the sale or provision of online services could have taken place without any fiscal control. From now on, any crucial transaction is recorded and analysed by taxation offices.

Data for 2023 and 2024 have already been sent to Polish taxation authorities, which thanks to this they have 2 full years of information about user activity on online platforms.

Scale and profile of controlled taxpayers

According to the authorities, there may be around 300 000 peopleof which 177 thousand He's a private salesman. These are both individuals who occasionally sale items from their homes and conduct informal trading activities without registration.

It is crucial that not all sale or online service is subject to tax. Under the applicable rules, taxable persons are exempt from the work to registry their activities and accounts if their monthly income does not exceed PLN 3,499.50 gross (which represents 75% of the minimum wage).

Overshooting this limit means that a individual should registry an economical activity and start paying taxes as well as social and wellness contributions.

Special attention to short-term rental

A separate, very crucial group are property owners renting them on platforms specified as Booking is Airbnb. This kind of activity, peculiarly popular in tourist destinations, frequently generates gross exceeding statutory thresholds, which formally qualifies their owners to conduct business.

Lack of awareness of taxation obligations in this group may consequence in serious financial and legal consequences.

Procedure and possibilities for correction of taxation return

In the first phase of the audit, the taxation office sends authoritative notifications to selected taxpayers with the anticipation of self-correcting the accounts. After receipt of the letter, the payer has 14 days to analyse its situation and to submit a possible correction.

This is simply a alleged grace period which allows sanctions to be avoided, provided that the payer cooperates and demonstrates a good will to settle the backlog.

Ignoring a letter or obstructing control may consequence in financial penalties or even in taxation criminal proceedings. taxation authorities have extended enforcement powers, including the seizure of bank accounts or property execution.

Registration of activities on a retroactive date

Persons who have exceeded the threshold income limits and have not registered their business activities shall be able to do so retroactively. This means the request to regulate income tax, ZUS contributions and interest on late payment for the full period of unregistered activity.

Although specified an operation may entail considerable costs, it is more favourable than the legal consequences of concealing revenue.

Long-term consequences for the marketplace and taxpayers

The introduction of the DAC Directive7 and its related control activities introduce permanent changes in Polish online trade. Digital platforms must adapt their systems to reporting requirements, which will require greater transparency.

For users, this means that there is simply a request for informed planning of online activities and monitoring of revenue. The importance of professional taxation advice will besides increase, which will avoid errors and unpleasant consequences.

Recommendations for users of online platforms

• Monitor Your Revenue from online activities and check if you are not above the monthly taxation thresholds.
• If your activity is regular and generates gross above the limit, consider registration of economical activity.
• If you receive a letter from the taxation office, keep calm, contact the authoritative and consider consulting the taxation advisor.
• Lead a consecutive line revenue and cost records from online activities to be able to easy show their taxation situation.

The taxation office's mass control action is the consequence of the introduction of EU regulations that increase transparency of online trading. This is an crucial signal for Polish netizens that online commerce and services are subject to strict fiscal monitoring. Users of online platforms must consciously approach their taxation obligations and not ignore the notifications received. Otherwise, they may face serious financial and legal consequences.

In the long term, these changes can improve marketplace integrity and equalise the opportunities between conventional trade and e-commerce, although at the same time they will pose fresh challenges to users in complying with taxation law.