In fresh months taxpayers in Poland may receive unexpected letters from the taxation office – information about the initiation of taxation or customs and taxation checks. This time, however, it is not about random destiny or anonymousness, but about data provided by large online platforms specified as Vinted, Booking.com, Airbnb, OLX, Allegro or Booki.
New era of taxation controls with DAC7
Polish fiscal, under fresh obligations arising from the EU DAC7 Directive (Directive on Administrative Cooperation), has full information on transactions conducted by individuals and companies through digital platforms. These provisions entered into force in Poland on 1 July 2024.
Thanks to these data, the taxation offices have access to detailed information on:
- the sale of goods,
- short-term real property rental,
- services (e.g. hairdressing, cosmetics, transport),
- the provision of means of transport.
According to estimates, even 300 000 people throughout Poland.
Checks without prior investigation
According to reports Business Insiderthe taxation is no longer limited to preliminary investigations. For data obtained from portals, directly indicating deficiencies or miscalculationsthe taxation authorities immediately initiate taxation or customs and taxation control.
This is simply a immense change – a number of cases previously ended at the phase of PIT correction or documentation addition. Now taxpayers can get a letter of control even before it begins.
Who's on target?
The list of possible control recipients includes mainly:
- which sold goods or rented dwellings above certain limits,
- which have not notified economical activity,
- which accounted for gross as non-activity-related revenue.
According to Business Insider expert Krzysztof Burzyński"if individual had income from these sources between 2023 and 2024 and was not included in the PIT, then he now has a very low chance to avoid consequences".
What transactions are being analysed?
Fiskus compares data with platforms with taxation settlements of taxpayers. The following shall be analysed:
- number of transactions,
- revenue height,
- the kind of service provided,
- the duration of the user's operation on the platform.
If these data have not been reflected in the PITs and the payer has not registered the business, it can be fined and the work to pay the outstanding taxation with interest.
What if you received a letter of control?
Persons under control 14 days to respond. According to taxation advisor practice, the most crucial steps are:
- Analysis of all revenues from platforms – were they correctly accounted for?
- Verification of business status – was it legally conducted?
- Correction of the taxation returnIf necessary.
- Contact with the taxation inspector – to find the scope of the actions required and the possible amount of backlog.
The Burzyński expert emphasises: "The best strategy is transparency and cooperation. Any effort to impede control may make the situation worse financially and legally."
What are the dangers of not reporting?
If the taxable individual has been engaged in an economical activity but has not reported it to the KRS or CEIDG, he may be required to carry out reverse registration. Then:
- PIT taxation (12% and 32%) applies.
- the outstanding contributions of ZUS (if applicable),
- criminal interest and fines are possible.
Especially severe consequences await those who deliberately effort to hide revenue. The taxation may besides apply administrative and in any cases even criminal taxation sanctions.
DAC Directive7 – Combating taxation dishonesty
The nonsubjective of the DAC Directive7 is to seal the EU taxation strategy and advance fair competition. It introduces uniform reporting standards for digital platform operators throughout the European Union.
Platform operators shall collect and study data on users who:
- sell goods or services above certain thresholds,
- rent property or means of transport,
- perform another forms of online earnings.
These data include both gross gross and taxation identifiers of users.
Court of Justice – what does the EU Court of Justice say?
The EU Court of Justice has repeatedly stressed the importance of preventing concealing gross and the request for transparency in relations between associate States. In its judgement of 28 April 2022 (Case C-585/19), the EU Court of Justice stated that the provisions on the exchange of taxation information are compatible with EU law, unless they unduly affect the privacy of citizens.
The Polish jurisprudence of the general courts can besides find precedents where courts considered that the conduct of business without registration constitutes a violation of taxation law and requires liability.
Summary
DAC7 is simply a fresh quality in fiscal work. Through global cooperation and data exchange mechanisms, it will be increasingly hard to hide gross from the Internet. Those who have received a letter of inspection should immediately examine their taxation situation and take corrective action.
Failure to take action or to underestimate the problem may consequence not only in an extra charge but besides in a threat of punishment.
Continued here:
The Fiskus is starting to search money! Sales on Vinted, OLX and Allegro under control
