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New rules for online sellers: digital platforms will report data to tax offices

The act implements EU rules (DAC7 directive) requiring online platform operators to report information on individuals selling goods or services through their websites. These changes aim to tighten the tax system and facilitate information exchange between countries, affecting online sellers and short-term rental hosts.
Key points
Reporting online sales: Digital platforms (e-commerce, accommodation, transport) will automatically share sellers' income data with tax authorities.
Limits for small sellers: Reporting does not apply to individuals with fewer than 30 transactions of goods per year and total earnings under €2,000.
Account blocking for missing data: If a seller fails to provide required tax details (e.g., TIN, PESEL), the platform must freeze payouts or block the account.
Joint tax audits: Polish tax offices can conduct joint audits with tax officials from other EU countries.
Data protection: New procedures require platforms to quickly notify users in case of personal data breaches.
Fines for platforms: Platform operators face fines of up to PLN 1 million for failing to report or for reporting incorrect data.
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55%
VOTING RESULTS
2024-05-23
For 236
Against 192
Abstain 0
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o wymianie informacji podatkowych z innymi państwami oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 311
Process start date: 2024-04-22
Voting date: 2024-05-23
Voting no: 13