In recent weeks, email boxes and accounts on popular sales platforms have flooded messages with a document called DAC7. Many users of Vinted, OLX or Allegro Locally wonder if this is a tax call and whether the IRS already knows about their transactions. Relax – in most cases there is no reason to panic, but it is worth knowing what this report really means.
What is DAC7 and why are the platforms sending it?
DAC7 is an EU directive which has been in force in Poland since 1 July 2024. It imposes on operators of digital platforms (such as Vinted, OLX, Allegro Locally or other sales services) an obligation to report on active sellers to the National Tax Administration (KAS). The aim is to seal the tax system and detect persons who conduct unregistered business under the cover of occasional sales.
Platforms send DAC7 report only those users who have exceeded at least one of the two thresholds during the previous calendar year:
- 30 sales transactions (regardless of the amount),
- or Total sales value above 2000 euro (approx. PLN 8600–9000, depending on the course).
The report goes to the user and at the same time to the tax office until 31 January the year following the year of the transaction. So in early 2026 we received a summary for the whole year 2025.
Does receiving the report mean you have to pay the tax?
No, not automatically. The fact that we received the DAC7 does not change Polish tax rules and is not equivalent to a call for payment.
Here are the key principles:
- Occasional sale of private items (e.g. winding cabinets, removing old furniture or toys) not taxableif the thing was in your possession longer than 6 months (counting from the end of the month of purchase) and you do not run organized business.
- Tax only occurs in two situations:
- You sold a thing. within 6 months and you achieved a profit – then the income (the difference between the selling price and the purchase price) is taxed at 12% in the PIT (the ‘other sources’).
- Your activity looks like Economic activity – regular purchase of goods for resale with profit, a large number of transactions (e.g. hundreds per year), continuity and organisation. In that case, the tax may consider that you should register the company and settle normally (PIT + possibly VAT).
Examples:
- You sold 40 old clothes from a closet of 50 zł each you wore for more than six months → without tax.
- You bought shoes for 1000 PLN, after 3 months you sold for 1500 PLN → tax 12% from 500 PLN profit.
- You regularly buy in Lumpexes and resell on Vinted 300–400 items per year with a profit → the risk of recognition as an economic activity and tax control.
What if you received a DAC7 report?
- Check Document – log into your platform account and download the report. Verify the number of transactions and amounts (they are gross, with platform fees).
- Don't panic. – for most people selling occasionally nothing changes.
- Rate your situation – if you only sell your own things and do not sell wholesale, you can sleep peacefully.
- Przygotuj się na ewentualne pytania fiskusa – urząd może wezwać do wyjaśnień, zwłaszcza przy dużej liczbie transakcji. Warto mieć dowody (paragony, zdjęcia), że sprzedajesz prywatne przedmioty.
- Skonsultuj się z księgowym lub doradcą podatkowym, jeśli masz wątpliwości – szczególnie przy wysokich kwotach lub regularnej sprzedaży.
Podsumowanie: raport to sygnał ostrzegawczy, ale nie wyrok
DAC7 to narzędzie, które pomaga skarbówce wyłapywać prawdziwy handel ukryty pod pozorem prywatnej sprzedaży. Dla zwykłych użytkowników, którzy raz na jakiś czas sprzątają szafę czy garaż, raport nie niesie żadnych konsekwencji podatkowych. Jeśli jednak zarabiasz na platformach systematycznie, warto rozważyć legalizację działalności – unikniesz wtedy nieprzyjemnych niespodzianek i kontroli skarbowych.
Jeśli masz raport w skrzynce, nie ignoruj go całkowicie, ale też nie wpadaj w panikę. Polskie prawo podatkowe się nie zmieniło – zmieniło się tylko to, że fiskus ma teraz łatwiejszy dostęp do informacji.
