For several months, provisions have been in force introducing the obligation to report transactions to the tax authorities selling on internet platforms. As the Ministry of Finance explains, people who make many transactions on several online trade platforms may not be reported to the National Tax Administration, despite exceeding the statutory limits.
Platform operators for trading on the Internet are required to send to the National Tax Administration (Cash register) data on user transactions. Ministry of Finance She stated that for the years 2023 and 2024 they received information on transactions of over 177,000 natural persons and over 115,000 entities. 82 internet platform operators have sent information to KAS.
Information about transactions is sent if the user made more than 30 transactions in a year or obtained income equal or greater than the equivalent of two thousand euros. However, according to the MF's answers to the questions of the Polish Press Agency, this limit is calculated not for every platform, but for every operator.
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Who will be reported? MF explains
“The limit below 30 transactions for a total amount of up to EUR 2,000 is considered from the perspective of a given platform operator, not within one platform. One operator can conduct several platforms – then whether a given seller obtains the status of a disabled seller, will depend on the number and value of the transaction in total on all platforms of this operator,” MF said in response.
This means that if a user in total on several platforms belonging to one operator has conducted more than 30 transactions or obtained two thousand euros and more revenue, information about these transactions will be transferred to KAS. It will be different when the user conducted more transactions or obtained a higher income together, but on platforms run by various operators.
“However, in the case of a seller who performs appropriate activities through many platforms, each of which is run by a different platform operator, then the limits will be calculated separately for each platform. The provisions do not require that unknown platform operators communicate with each other and set the total number and value of transactions made annually by a specific seller,” said MF.
DAC7 Directive
The obligation to transfer data by operators results from EU regulations (this is the so -called DAC7 directive), which have been implemented to Polish laws.
Reporting concerns transactions, consisting in the sale of goods, rental of real estate and means of transport, as well as the provision of services performed in person. The limits (30 transactions and revenues up to two thousand euros) apply only to the sale of goods. In other cases, operators are required to inform about any sale on the Internet.
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