Starting in 2025, transactions carried out in online commerce are subject to stricter supervision by tax authorities, resulting from the implementation of the EU DAC7 Directive. This regulation obliges sales platform operators (e.g., Allegro, OLX, or Vinted) to provide tax administrations of EU member states with data on sellers and their transactions.
Distinction Between Transaction Types
From a tax law perspective, the key criterion is the nature of the transaction:
- Commercial sales – involve goods purchased with the intention of resale for profit.
- Private sales – cover the disposal of items purchased for personal consumption, such as clothes, books, or electronics. The decisive factor is the purpose of acquisition, regardless of whether the item was actually used.
In practice, a taxpayer may conduct both forms of sales simultaneously. DAC7 reports aggregate all transactions, so maintaining internal records allows proper allocation of income for evidentiary purposes.
PIT Exemption and the Six-Month Period
According to Article 10(1)(8)(d) of the PIT Act, the sale of movable property (e.g., books, clothing, electronics) made after six months from the end of the month in which it was purchased is exempt from personal income tax, provided the sale is not conducted as business activity (but as a private individual).
Disposal before the six-month period must be reported in the annual PIT-36 return. The taxable base is income, defined as the difference between sales revenue and acquisition cost. In many cases, selling used goods generates a loss, which eliminates the obligation to pay tax (though the reporting obligation remains).
Moment of Income Recognition in Business Activity
Under Article 14(1c) of the PIT Act, income from business activity arises on the day the item is handed over, a property right is transferred, or a service is performed (wholly or partially), but no later than on the day the invoice is issued or payment is settled.
In the context of online sales, this principle remains fully applicable. Issuing an invoice, regardless of the payment method, generates taxable income. What matters is the amount due, not the actual date of payment. Therefore, the taxable income is the invoice amount, even if the payment has not yet been made.
Sales Without Registered Business – Unregistered Activity
Taxpayers selling goods for profit without registered business activity may use the institution of unregistered activity (Article 5 of the Entrepreneurs’ Law), provided they do not exceed the income threshold – in 2025, equal to 75% of the monthly minimum wage (PLN 3,499.50) and have not been registered in CEIDG during the last 60 months.
In such cases, the taxpayer must keep simplified sales records to document compliance with the income limit. Exceeding the limit triggers the obligation to register business activity from the seventh day after the excess occurs, along with the duty to pay ZUS and health insurance contributions.
From 2026, the threshold will be calculated quarterly and amount to 225% of the minimum wage (projected PLN 10,813.50).
Online Sales and VAT
Commercial Sales
According to Article 19a(1) of the VAT Act, the tax obligation generally arises when goods are delivered or a service is performed. There is, however, an exception: under Article 19a(8) of the VAT Act, if an advance payment, deposit, or installment is received before performance, the VAT obligation arises upon its receipt.
- Receiving payment before shipment triggers a VAT liability on the day the funds are credited to the seller’s account or payment system account.
- In the case of cash-on-delivery sales, the decisive factor for VAT is the delivery date. Since the delivery date is often unknown when issuing the invoice in COD sales, it is not specified at the time of invoice issuance (case ref. IPTPP4/443-918/14-6/OS).
Private Sales
Under VAT law, sales by individuals from their private assets do not create a tax obligation. Occasional or incidental sales of personal items remain outside the scope of VAT.
Tax Authority Focus – Who Gets Checked?
Online sales are of particular interest to tax authorities, especially given the introduction of DAC7 reporting obligations.
Reporting to the Head of the National Revenue Administration under DAC7 covers all active online sellers, both business entities and private individuals, who in a given year:
- completed at least 30 successful transactions, or
- carried out fewer transactions with a total value exceeding EUR 2,000 (approx. PLN 9,356.80 in 2023, PLN 8,686.80 in 2024).
The information provided by online platforms includes sellers’ identification data (name, surname, address, NIP or PESEL for individuals, VAT number if applicable, date of birth, bank account identifier, tax residency), as well as sales data (number of transactions and income value).
It should be emphasized, however, that these reports do not in themselves create a tax obligation – their purpose is preliminary selection of taxpayers who may be failing to fulfill tax obligations and who may then be subject to further verification by the tax office.
Summary
Taxpayers selling online should ensure proper classification of their transactions as private or commercial. This classification determines the tax consequences. Under DAC7, tax authorities now have access to extensive data, enabling them at least to identify entities whose tax settlements may raise doubts and be subject to verification.
