On July 1 of this 12 months, an modification got here into drive, which requires web platform operators to gather and report consumer knowledge to the tax workplace. The information will attain the tax workplace for the primary time in 2025, however it would additionally cowl 2023 and all of 2024. The brand new regulation issues 4 forms of income-generating actions on the Web. These are paid: the sale of products, the supply of actual property and technique of transport, and companies carried out in particular person.
DAC7 Reporting: Reporting Exclusion Limits
The legislator launched exemptions from reporting for the sale of products. The tax workplace is not going to obtain knowledge from sellers who had been allowed by the e-operator to make fewer than 30 gross sales of products in the course of the reporting interval, if the whole remuneration didn’t exceed the equal of EUR 2,000. The boundaries apply to a 12 months and individually for every platform, however these are usually not two cumulative situations. If somebody sells one merchandise by way of the portal price greater than EUR 2,000 – immediately it’s roughly PLN 8,600 – their knowledge will probably be included within the report. The tax workplace can even study particular person transactions for renting a automotive, condominium or room, in addition to a service akin to a beauty. In these circumstances, the exemption limits don’t apply. There may be one concerning the supply of actual property, however that is an choice for big gamers, e.g. motels, for which the platform operator enabled greater than 2,000 transactions.
— The implementation of DAC7 doesn’t introduce any new tax, however it could finish with one. The tax workplace will obtain the info of 1000’s of people that, through e-platforms, made income, amongst others, from the sale of products, rental of actual property and vehicles or companies carried out personally. And if they didn’t settle their taxes, though they need to have, they’ll have an issue — explains Krzysztof J. Musiał, tax advisor, companion at Musiał i Partnerzy legislation agency.
And the tax authorities can use typing algorithms for this function for inspections or verification actions.
