Biznes Fakty
Nearly 300 thousand people and entities under the scrutiny of the tax authorities
Operators of platforms facilitating online transactions have submitted information to the Ministry of Finance regarding over 177 thousand individuals and 115 thousand entities, as reported by Justyna Pasieczyńska, spokesperson for the head of the National Revenue Administration. This information is presently under review.
Until the end of January 2025, platform operators are mandated to report tax authorities on transactions executed by their users, which includes platforms like Vinted, OLX, and Allegro.
Almost 300 thousand individuals and entities
– By that date, platform operators must provide details on transactions and sellers engaged in activities defined by the Act during these reporting periods. As of late March this year, we estimated that 82 platform operators reported information concerning over 177 thousand unique individuals and more than 115 thousand unique entities for the years 2023 and 2024 – stated Justyna Pasieczyńska, spokesperson for the head of the National Revenue Administration, to PAP.
She clarified that „unique” platform users refer to individuals or entities recognized by the National Tax Administration (KAS) (registered as entrepreneurs).
Report on Online Trading
She noted that data from platforms related to the sale of goods encompasses individuals who completed 30 or more transactions through these platforms in a year or earned income from these transactions exceeding EUR 2,000.
However, the scenario is somewhat different for the rental of real estate, vehicles, or service provision – in such cases, every transaction is reported.
– The reporting will not include individuals who utilize online platforms for occasional sales, such as clothes or toys. In these situations, even if they exceed the thresholds, it does not necessarily lead to action. It only indicates that the platform operator has relayed information about this seller to the head of the National Tax Administration – explained the spokesperson for the head of the National Tax Administration.
– It is incorrect to assert that selling 30 used toys will trigger a mandatory tax audit or additional tax liabilities. The regulations introduced aim to combat negative practices, such as the grey market – she added.
When will online trading be taxed?
She reminded that the regulations governing the taxation of private sales of used goods remain consistent, regardless of the sales method.
For individuals, if an item is sold online outside of business operations, and more than 6 months have elapsed since its acquisition, the income from that sale is not taxable. Conversely, if less than 6 months have passed since the purchase and sale, the income (revenue minus costs associated with generating that income) is taxable according to the tax scale. However, if someone sells such items as part of a business, tax is applicable in every instance.
Pasieczyńska added that „these regulations are designed to regulate activities conducted via platforms, not to monitor every seller who utilizes them.”
– Potential KAS actions will only occur when irregularities are suspected. If such discrepancies arise, the office will reach out to the taxpayer to clarify any issues that may be unclear – indicated the KAS spokesperson.
Examination of data from online platforms
She reported that analytical efforts are currently underway to uncover possible irregularities. – We are developing hypotheses and analytical techniques that will enable us to focus on entities that raise concerns regarding their adherence to tax obligations – added Pasieczyńska.
She also mentioned that the information provided by platform operators will assist tax authorities in more effectively identifying irregularities in activities conducted using these platforms. In her view, analyzing this data will facilitate the identification of taxpayers who fail to meet their tax obligations.
– By examining this data, we will be able to ascertain the accurate amount of taxes owed – she emphasized.
When asked when the outcomes of this analysis might be available, she responded: – We will share the results and summaries in the coming months and years, as they also depend on the results of the initiatives to be undertaken by KAS.
