A revolution is coming in online commerce. Detailed data will be sent to the tax office

Luc Williams

“The act is to be signed within a few days by the president, who, according to our information, has no objections to the new law. This means that the new regulations will enter into force on July 1,” Gazeta Wyborcza reported. The act implementing the EU DAC7 directive is intended to prevent tax fraud.

“Both people who have registered their own business and ordinary people are to be checked”

It introduces a mechanism whereby e-platforms ask for sellers' data, then transmit it to the tax office, which checks whether a given person, e.g. trading on Allegro, pays the taxes due or avoids them. “Both people who have registered their own business, as well as ordinary people, are to be checked” – emphasized “GW”.

By December 31, 2024, e-platforms must “complete due diligence procedures”, i.e. determine the details of how and from whom they will collect information. Specific reports about sellers must be submitted to the tax office by January 31, 2025. “If the e-platform does not submit data about traders to the tax office, it will be subject to penalties,” said Piotr Juszczyk, chief tax advisor at inFakt.

“GW” explained that the reporting obligation will apply to sellers who sell or make available at least 30 offers on a given platform during the year. “The obligation will also apply to those who sell goods for a total amount exceeding EUR 2,000 on a given platform during the year, regardless of the number of transactions or offers made,” it was emphasized.

In practice, this means that if, for example, we issue 10 sales offers a year on OLX, Allegro and Vinted, our data will not go to the tax office (of course, provided that the value of sales on a given platform does not exceed EUR 2,000) – she explained. “GW”. “The tax office will audit us as soon as we post at least 30 sales offers on one of the platforms. And it will not matter whether these transactions are completed,” we read in the article.

The tax office is especially interested in people who trade online but do not have a registered business

The act assumes that the tax office will also receive data of people who offer rooms, apartments or houses, as well as garages and parking lots for rent on digital platforms. In addition, “services provided in person” will be under the microscope of the tax office. This includes, for example, people carrying out renovations or drivers who offer their services via e-platforms.

“Wyborcza” emphasized that if a given seller does not provide the necessary data to the platform, the platform will first block the payment of remuneration for the goods or services sold. “If the seller still does not want to provide the data, the e-platform will block the seller's account,” it added.

The newspaper quoted Robert Nogacki, managing partner of Skarbiec Law Firm, who explained in the context of the new regulations that the tax office is especially interested in people who trade online, advertise their services on social networking sites, but do not have a registered business.

“In general, business activity is considered to be activity conducted in an organized, continuous manner and for profit-making purposes. Therefore, if a taxpayer regularly performs a service, e.g. cleans apartments or provides tutoring, or buys and sells products, he or she meets this definition. However, he or she will not meet the definition of business activity. someone who sells his private property half a year after purchasing it: used furniture, books or clothes,” said the “GW” interlocutor.

Author: Anita Karwowska


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