The tax office is taking a closer look at people trading on the Internet. People who sell goods, including used ones, or provide services on popular platforms will be subject to reporting to the tax office.
Thanks to the new regulations, the tax office is to know more. – These new regulations neither introduce any new taxes nor impose obligations on buyers through online platforms – informs Konrad Kurpiewski, legal adviser at PWC Polska.
The regulations impose new obligations on sales and service platforms. They will have to provide the tax office with data on sellers. Whose data will be transferred? Those who sold 30 items in a year or sold goods for more than two thousand euros in total – regardless of the number of transactions.
When will the new regulations come into force?
– If the tax authority finds that the amount of two thousand euros, i.e. PLN 8,600 today, has been exceeded in 2023, well, there is a risk that in any case we will be subject to verification activities first, and then an inspection – says Maciej Gierada, leader of the transfer pricing practice at Gekko Taxens.
The regulations come into force on July 1, but e-platforms will also report data for the entire year and last year. The European Union requires this from us, because it is simply the implementation of an EU directive. Platforms operating in Poland, for example from Lithuania, have already done this.
The regulations are not yet in force, but some platforms have already collected such data. – Yes, this is due to the fact that the Polish legislator is quite delayed here, because the regulations were supposed to be in force from 2023. We now have to go back and report what we did last year – says Konrad Kurpiewski.
The regulations are intended to prevent tax fraud. The first reports will reach the National Revenue Administration by the end of January.
Those who do not have a business but run a business are targeted
– People who sell on a large scale and who do not run a business should be the first to worry here – says Maciej Gierada.
The tax office will also receive data on people renting rooms, apartments or garages, but also on those carrying out renovations, drivers for hire and people providing tutoring. This data may be transferred to the tax office even if such a transaction was made only once.
– Through reporting, the tax office will have our full data in this regard – says Piotr Juszczyk, chief tax advisor at inFakt.
The tax office is getting a powerful tool to control sales. It is to hit those who earn money from selling online but avoid taxes, not those who only occasionally put up an item.
– We should already pay tax if we sell various goods or provide services. However, there will also be the aspect of social security contributions and health insurance contributions – points out Piotr Juszczyk.
Portals may require you to provide your data
The changes will not be visible to either sellers or buyers. Platforms can only ask us to complete the data: address or date of birth. In the case of people running a business, also NIP, REGON or account number.
– We have to look at the consequences from the user's perspective. In a situation where we do not provide such data, of course, there is a basic risk, i.e. we will be requested to complete it first. So the first time we do not provide data, our account will not be blocked, but the second time we do not comply with the request of a given portal, of course, the account will be blocked immediately – explains Maciej Gierada when asked what will happen if the seller does not complete the required data.
The tax office will receive detailed information about transactions. The question of how he will use this knowledge remains open.
Main image source: TVN24