The Polish IRS has launched 1 of the largest control actions in history, which in the coming weeks may even include 300 1000 Polish taxpayers. Users of popular online platforms specified as Allegro, OLX, Vinted, Booking or AirBnB were targeted. This is simply a direct effect of the entry into force of the European DAC Directive7, which obliged digital giants to supply the fiscal authorities with detailed data on their users' transactions. The taxation offices already have complete reports for the years 2023-2024 and have begun their thorough analysis. The nonsubjective is to capture persons who have not shown any gross from the sale or provision of online services in their PIT declarations. The scale of the operation is unprecedented and means End of the era of the grey economy in online commerce, touching not only professional retailers, but mostly average citizens moonlighting.
DAC Directive7: How the European Union ended a tax-free trade era
The key to knowing mass checks is the DAC Directive7. It is an EU law that has fundamentally changed the rules of the digital economy. It requires all large online platforms to automatic and systematic reporting on the gross of their users straight to taxation authorities in the associate States. The Polish treasury has already received data for erstwhile years and by the end of January 2025 it will receive complete information about the activity of Poles in 2024.
Users who have exceeded 1 of the 2 thresholds during the calendar year shall be reported:
- performed 30 or more transactions sales,
- the full value of their sales exceeded 2000 euro (approx. PLN 8600).
The data provided is highly detailed. They include not only the identity of the seller, but besides the full past of the transaction, the amounts obtained, bank account numbers and the types of goods or services sold. This gives taxation analysts a powerful tool to verify whether the revenues declared in the yearly PIT agree with actual network activity.
Who's on target? Not only companies, but besides 177 1000 private vendors
Analyzing the data that have already gone to the taxation office brings amazing conclusions. The vast majority of those subject to reporting are not professional companies, but average citizens. Strength 177 1000 of them are private sellerswho may not have been aware of their taxation obligations. This is about people selling utilized clothes on Vinted, OLX furniture or electronics on Allegro.
The remaining group is users offering a variety of services, frequently treating it as an additional origin of income. We are talking about people providing transport services, cleaning, tutoring, event handling or insignificant renovations that are announced through platforms. This shows that the controls will affect a wide group of Poles, who could so far consider their online activity to be purely private activity, non-taxable.
occasional sale and business. Where's the line?
The key to avoiding problems is to realize erstwhile online sales cease to be a private activity and become an economical activity. According to Polish law, the sale of personal, utilized items (e.g. clothes after children, old electronics) which we owned for more than 6 months, not taxable. The problem arises erstwhile the activity becomes organized and continuous.
Polish regulations specify alleged undeclared activity. It may be conducted if the monthly income does not exceed 75% of the minimum wage. In 2025 this threshold will be PLN 3499.50 gross per month. Note: exceeding this limit even in 1 period means that all activity from the beginning of the year should be treated as an economical activity requiring registration in CEIDG and payment of ZUS contributions.
The taxation will so verify whether the sale was not profitable – for example, if individual did not buy the goods for further resale with profit. Systematicity and commercial intent are the main criteria that separate trade from occasional disposal of unnecessary items.
Did you get a letter from the IRS? Here's what you gotta do step by step.
It may be stressful to receive a announcement from the taxation office, but taxation experts advise not to ignore it under any circumstances. The procedure is clear. Upon receipt of a request, the taxable individual shall 14 days to be heard And to respond to the charges. This is simply a crucial minute in which major consequences can be avoided.
The best solution is to usage the alleged active regret institution and submission of an adjustment to the taxation return For years we haven't shown any income. It should include gross from online platforms and pay outstanding taxation with interest. Although it involves spending, it avoids much more severe car taxation penalties. Ignoring calls and obstructing proceedings is the worst strategy that can lead to advanced fines.
What are the financial consequences? It's not just a late tax.
The financial consequences for those who are forced to settle their obligations may be significant. This is not just about the income taxation itself on hidden revenue. The following may besides be paid:
- Interest on late payment, calculated from the date on which the taxation was originally paid.
- Outstanding social and wellness contributions (ZUS), if the Authority considers that an unregistered economical activity has been carried out.
- Administrative penalties and fines in the course of a criminal taxation proceeding, where the taxable individual has persistently evaded his obligations.
In the case of persons who have been active in sales for respective years, full commitments may scope several or even respective 1000 zlotys. That is why it is so crucial to be proactive and to settle the backlog on its own before the taxation office starts the formal inspection procedure on a large scale.
More here:
The IRS x-rays 300 1000 Poles. Are you selling on Allegro or OLX? You can get a letter
