The taxman’s new weapon. “The tax office will receive the data on a platter.” Sellers need to be careful

From July 1, 2024, the EU DAC7 directive will come into force in Poland. The new regulations apply not only to companies, but also to people who sell via online platforms such as OLX, Allegro, Vinted, Booking and UberEats.

An EU directive is coming. Applies to people selling, among others: on Allegro, OLX and Vinted

The EU directive does not introduce any new taxes, but it does impose an obligation on digital platform operators to collect and transmit information about sellers who have made transactions via online platforms. The new regulations apply to online e-commerce platforms, accommodation booking platforms, transport rental platforms and platforms for ordering car rides.

“The entry into force of the Act will increase the availability of data for tax administrations on taxpayers’ income from sales conducted via digital platforms. The limited availability of this data results, among others, from the cross-border nature of transactions made via digital platforms and their significant number” – .

The collection and transmission of information to the tax administration is intended to reduce tax evasion in the digital space. “The conditions of equal competition will therefore be restored between sellers selling their goods and services in a traditional way and sellers operating via digital platforms, as well as between sellers reliably paying taxes and sellers who have so far evaded tax,” we read in a statement from the Ministry of Finance.

What will the tax office do to us? There may be penalties and the obligation to pay ZUS contributions retroactively

– As a result of the new regulations, the tax office will be handed information about the clothes, books or RTV equipment we have sold. If it finds that the transactions raise any suspicions, we can expect an inspection – said Dr. Łukasz Wacławik from the Faculty of Management at the AGH University of Science and Technology in Kraków in an interview with “”.

He explained that if sellers do not provide online platforms with the necessary data, they will first block the payment of remuneration for the goods or services sold. The next step will be to block the seller’s account. Online services will demand from natural persons, among others: address of residence, NIP number and place and date of birth. If you run a business, you will also need to provide the name and address of the company and the company bank account number.

If the tax office finds that the seller, when trading on online platforms, has not fulfilled the obligation to set up his own business, he will be able to impose a penalty. Moreover, such people will be obliged to register their business and pay additional ZUS contributions, even retroactively – explained Piotr Juszczyk, chief tax advisor at inFakt, in an interview with “GW”.