Biznes Fakty
DAC7. MF: not all traders will be subject to reporting to KAS despite exceeding limits
For several months now, regulations have been in effect mandating sellers on online platforms to report their transactions to the tax authorities. According to the Ministry of Finance, individuals who engage in numerous transactions across multiple online trading platforms may not be required to report to the National Revenue Administration, even if they surpass the legal thresholds.
Operators of online trading platforms are obligated to transmit user transaction data to the National Revenue Administration (KAS). The Ministry of Finance noted that for the years 2023 and 2024, it has received transaction information from over 177,000 individuals and more than 115,000 entities. Data was submitted to KAS by 82 online platform operators.
Transaction information is sent when a user has completed more than 30 transactions in a year or has earned an income that is equal to or exceeds the equivalent of two thousand euros. However, as clarified in the Ministry of Finance’s response to inquiries from the Polish Press Agency, this threshold is assessed not for each individual platform, but rather for each platform operator.
Discover more: E-commerce under the oversight of the tax office. We clarify and dispel misconceptions >>>
Who will be required to report? MF clarifies
„The threshold of fewer than 30 transactions totaling up to EUR 2,000 is evaluated from the viewpoint of a specific platform operator, not for an individual platform. A single operator may manage multiple platforms – thus, whether a seller qualifies as an excluded seller will depend on the overall number and value of transactions across all platforms operated by that entity,” stated the Ministry of Finance in its response.
This indicates that if a user conducts over 30 transactions or earns two thousand euros or more in revenue across several platforms owned by one operator, details of these transactions will be forwarded to KAS. The situation will differ if the user has completed more transactions or earned higher revenue, but on platforms managed by different operators.
„However, for a seller engaging in relevant activities through various platforms, each managed by a distinct platform operator, the limits will be assessed independently for each platform. The regulations do not mandate that platform operators, who are unfamiliar with each other, share information and establish the total number and value of transactions conducted annually by a specific seller,” the Ministry of Finance added.
DAC7 Directive
The requirement for operators to share data stems from EU regulations (the so-called DAC7 directive), which have been incorporated into Polish legislation.
Reporting pertains to transactions involving the sale of goods, rental of real estate and vehicles, as well as the provision of in-person services. The thresholds (30 transactions and revenue of up to two thousand euros) are applicable solely to the sale of goods. In other circumstances, operators must report every sale conducted online.
