On July 1, 2024, a new law came into effect amending the Act on the Exchange of Tax Information with Other Countries and some other related laws. The changes impose an obligation on operators of digital platforms, such as Allegro, Vinted, and OLX, to report information about sellers who conduct sales through these platforms to the Head of the National Tax Administration (KAS). The purpose of the amendment is to identify individuals who offer products and services online.
Operators of digital platforms are required to report the following transactions to the tax authorities:
Real estate rental
Provision of personal services (e.g., tutoring, cleaning, small construction work)
Sale of goods
Rental of means of transport
Although the new regulations entered into force on July 1, 2024, the reporting obligation covers sales on digital platforms from January 1, 2023. This delay is due to the Polish legislator’s failure to implement the relevant EU directive on time.
The amendment aims to increase transparency in electronic commerce and prevent tax avoidance. Users of digital platforms should be aware that their transactions will be monitored and reported to KAS. This could result in the obligation to pay taxes on the income earned via these platforms.
The following data will be reported:
Seller’s name and surname or company name
Address of residence
Tax Identification Number (NIP) or PESEL
Date of birth / seller’s registration number in the business registry
Number of relevant activities for which compensation was paid
Total amount of compensation paid or recognized in each quarter of the reporting period
For real estate rentals, information about land book numbers and the number of days the property was rented in the reporting period.
Reporting obligations will not apply to sellers who:
Have made fewer than 30 transactions during the reporting period, or
Whose compensation from sales on digital platforms in that period did not exceed 2,000 EUR.
Additionally, sales of personal items via digital platforms do not constitute business activity if they occur more than 6 months after the date of purchase and are not part of a business activity.
It is important to note that the obligation for digital platform operators to transmit information is not a new tax. However, the data obtained could be used by tax authorities to verify whether the sales on the digital platform constitute business activity under tax law.
Possible consequences of such qualification of online sales for sellers may include:
Obligation to pay outstanding VAT, along with interest for late payment
Obligation to pay PIT (Personal Income Tax) and social security contributions (ZUS).
The changes to the law aim to enhance transparency and prevent tax avoidance in e-commerce. While they do not introduce a new tax, sellers should be aware that their transactions could be monitored, and some of them might be classified as business activity, which comes with additional tax obligations.
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