On May 1, new obligations related to the implementation of the EU DAC7 directive by Poland will be imposed on e-commerce portals, as described in . Platforms such as Allegro or OLX will have to keep a list of sellers using the services, as well as record the amounts of transactions made by them.
New rules for online trading. Expert: Reporting will save time for the treasury
The obligation for the owners of online trading portals to keep a list of sellers is to be an important tool for the tax administration, as indicated by Piotr Juszczyk, chief tax advisor at inFakt.
– Currently, the tax office can track taxpayers and carry out checks, but it is difficult. Nevertheless, taxpayers often receive letters to clarify whether they are not conducting business activity, because their activity is visible, e.g. they advertise on . Reporting will save the tax office time for verification, but also taxpayers, knowing this, will not undertake activities without economic activity – says Juszczyk.
In January 2024, portals are to submit their reports to the National Revenue Administration for the first time. This authority will also be able to require the owners of platforms enabling online sales to submit reports on an ongoing basis. – Reporting obligations will consist in providing the head of KAS with aggregate information on the seller or sellers concluding transactions via the platform. A dedicated interface will be created for this purpose – says Piotr Juszczyk.
According to the information provided by the Ministry of Finance, occasional sellers who concluded less than 30 sales transactions or their total sales revenue did not exceed EUR 2,000 will be exempted from the reporting obligation.
Changes in the e-commerce industry. There will be a new tax on second-hand goods
Changes to the rules on the internet will also include a new tax that will be imposed on some people selling second-hand goods. This applies to sellers who do not run a business and the price of the products they offer is higher than the purchase price. Transactions made not later than 6 months from the date of purchase of the goods will be taxed. – For example, if we bought shoes for PLN 500 from a limited collection, and after a week we want to sell them for PLN 800, the taxable income will be PLN 300. However, if we sold the same shoes after 6 months counted from the end of the month of purchase, we would not pay the tax – explains Piotr Juszczyk.
Source: Gazeta

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