Tax Office Cracks Down on Online Sellers

14 May 2026 Poland Radar 0 Comments

Tax office knows everything: Polish authorities use DAC7 reports and have started issuing letters to online sellers, a warning for expats selling in Poland.

Tax office knows everything after a wave of DAC7 emails landed in sellers’ inboxes. Platforms like Vinted, OLX and Allegro sent year-by-year transaction lists to users and to the tax authority. Consequently, many sellers faced surprise letters from the tax office.

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How the DAC7 reports change enforcement

The EU DAC7 rule began in Poland on 1 July 2024. Therefore platform operators report sellers who break simple thresholds. Moreover, platforms reported transactions for 2023 and 2024 by 31 January 2025. As a result, the tax authority audited 1,523 accounts and found errors over PLN 4.5 million.

However new data for 2025 showed deeper issues. The head of the tax administration told advisers that auditors identified PLN 69 million in tax gaps in 2025. In addition, 82 platform operators supplied data on over 177,000 individual users. Consequently the tax office moved from pilots to routine checks.

Tax office knows everything: thresholds and what triggers a report

Sellers of goods trigger a report when they make 30 sales on a single platform in a year. Alternatively, platforms report if sales exceed EUR 2,000 in a calendar year. Therefore a seller with 31 cheap sales will appear in reports. Conversely, three high-value sales can also trigger reporting.

Furthermore services and rental income carry no thresholds. Thus the first transaction on an accommodation or transport platform triggers a report. In addition each platform counts separately. However the tax authority merges data across platforms. Therefore 18 sales on one site plus 15 on another may look like commercial activity.

What the letters mean and what to do

Receiving a DAC7 notice does not equal a tax assessment. The report acts as a signal for the tax office to investigate. Consequently officials focus on sellers with clear commercial profiles. For example hundreds of annual sales or repeated purchases for resale raise red flags.

Moreover Polish law exempts sale of used personal items from tax in two cases. First the seller must have owned the item for at least six months. Second the sale must not amount to an economic activity. Therefore a closet clear-out usually avoids tax, but systematic buying and reselling does not.

In addition Poland offers non-registered business rules (działalność nierejestrowana). From 2026 the limit equals PLN 10,813.50 per quarter. As a result many small sellers can stay legal without formal company registration. However crossing that threshold forces registration and social security (ZUS) rules might apply.

💡 GOOD TO KNOW: If you sell occasionally, you likely owe no tax. If you sell often, check rules quickly. Remember that ZUS means social security, NFZ means the national health fund, PESEL is your national ID number, and PIT refers to income tax returns. Keep purchase invoices and messages as proof. Consult a tax advisor before the office starts a formal check.

Finally Warsaw and Mazovia show the largest share of reported sellers. Consequently many letters landed in city districts like Mokotów, Wola and Ursynów. Therefore expats who live and sell in Poland must verify their transaction history now.

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