In total, as many as 82 internet platforms provided to the head of KAS online sales data, rental of real estate and services. It's about over 177 thousand natural persons and over 115,000 entities that in 2023 and 2024 sold on internet portals (above specific limits), rented real estate short -term and provided services. The Polish tax authorities also received data on sellers and landlords on foreign portals from tax administration, including other EU countries and from outside the EU.
This is the result of the DAC7 Directive, which imposes on the internet platforms the obligation to collect information about its users and to provide them to the tax authorities. He received the first data from foreign entities last year. By the end of January 2025, data from national internet platform operators flowed.
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Internet platform operators must collect and transfer to the head of the National Tax Administration Data from users, sellers who:
– will carry out at least 30 sales transactions a year or
– If in one year they earn more than the equivalent of EUR 2000 from sales (approx. PLN 9,000).
There are no limits for services. Each remuneration for the service Portal must report to the head of KAS.
There are also no limits in the case of people and entities providing real estate on accommodation booking platforms, including such as Booking and Airbnb. In other words, portals such as Booking or Airbnb have to collect data about their users, including those who, even once a year, issued a flat, room or house on the portal.
What online sales data have internet platforms transferred?
The scope of the requested data may be slightly different, depending on the portal. Basically, however Portals must collect and convey:
- in the case of natural persons, among others: name and surname, address of residence, PESEL, NIP, birthplace, date of birth;
- In the case of companies, among others: name, address, NIP, REGON, seller's account;
- In the case of landlords – who rents, the address of the rented property, the land and mortgage register numbers, for which the period was rented, what were the revenues, etc.
The first data, for 2023 and 2024, sent portals at the beginning of 2025.
What can the tax administration do with the data received from online platforms?
Why the tax authorities for this data? To prosecute the gray zone, i.e. persons and entities that do not settle sales taxes, services providing or renting a short -term property or pay taxes, but incorrectly.
“Handing over to the head of the cash register by the Seller's Information Platform operator does not automatically result in the initiation of tax inspection or other activities “ – calms the National Tax Administration. The goal – he adds – is to support, not to interfere with entrepreneurs. “Therefore, all verification activities are undertaken only to those people and entities whose way of acting raises doubts as to the reliability of fulfilling tax obligations and settlements.”
Do you have to pay tax on selling private items?
If a person has sold over 30 items on portals or for more than 2 thousand. euro during the year, this does not mean that the tax office will control it or that it will have tax problems. Such fears usually have people who sell private items on portals.
Such people must remember that The sale of items six months after purchasing (counting from the next month after purchasing) does not cause the PIT to pay. However, the tax must be paid (according to the PIT scale, 12 % rates and 32 percent), if you sell the item before six months and the income arose, i.e. if you sell it more than you bought (If you bought clothing, e.g. for PLN 100, and you sell for PLN 90, there was no income but the loss).
However, if someone sells a lot of goods and is a continuous profit, it can be considered a business activity and then you have to pay tax on each sale. And this will be checked by the tax office.
Therefore, people selling, e.g. furniture, clothes, children's clothes, etc. should not have a problem.
To sum up, if a person sold 40.50 or even 100 private items during the year and more than half a year has passed since their acquisition, then the online platform will provide the tax authorities with data about such a person, but nothing threatens them, he will not have to pay tax.
However, if a person earns from sales on portals, he should start a business and pay taxes.
Read also:
Do you sell on the internet and do not pay taxes? We explain how to go straight with the tax office
Do you sell private things on portals and are afraid of treasury? We disperse myths
Can landbags short -term real estate sleep peacefully?
The problem with the tax authorities may have People offering real estate on reservation portals (e.g. Booking, Airbnb). They provide accommodation services, not rental services. Accommodation services must be settled differently, including VAT, as well as establishing a business.
The problem is that Most owners treat such activities as ordinary rental and pay 8.5 percent to the tax office. A lump sum and does not settle VAT, and thus incorrectly settles taxes. The scale of this problem is large, because only in 2024 on Booking and Airbnb Poles put up as many as 87 thousand. apartments, houses and rooms.
The tax authorities who got data from Booking, Airbnb and other reservation portals can now make use of them, so check who correctly settled taxes and who is not. This is a potential “delayed ignition bomb”, what did we write about in the article: Fiscal controls on Booking and Airbnb? This is a tax bomb with delayed ignition.
How to straighten your situation? Read: Do you rent through Booking or Airbnb? See how to go straight with the tax office.
