In recent weeks, inboxes and accounts on popular selling platforms have been flooded with messages containing a document called DAC7. Many users of Vinted, OLX and Allegro Lokalnie are wondering whether it is a demand for tax payment and whether the tax office already knows about their transactions. Take it easy – 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 platforms sending it?
DAC7 is an EU directive that has been in force in Poland since 1 July 2024. It requires operators of digital platforms (such as Vinted, OLX, Allegro Lokalnie or other selling services) to report data on active sellers to the National Revenue Administration (KAS). The aim is to tighten the tax system and detect people who run unregistered business activity under the guise of occasional sales.
Platforms send the DAC7 report only to users who in the previous calendar year exceeded at least one of two thresholds:
- 30 sales transactions (regardless of amount),
- or total sales value above 2000 euros (approx. PLN 8,600–9,000, depending on the exchange rate).
The report goes to the user and at the same time to the tax office by 31 January of the year following the year of the transactions. So in early 2026 we received summaries for the whole of 2025.
Does receiving the report mean you have to pay tax?
No, not automatically. Simply receiving a DAC7 document does not change Polish tax rules and is not equivalent to a demand for payment.
The most important rules are these:
- Occasional sale of private items (e.g. clearing out a wardrobe, getting rid of old furniture or toys) is not taxable if you have owned the item for longer than 6 months (counting from the end of the month of purchase) and you do not run an organised business activity.
- Tax arises only in two situations:
- You sold an item before 6 months had passed and made a profit – then the income (the difference between the sale price and the purchase price) is taxed at a rate of 12% in PIT (the “other sources” section).
- Your activity looks like business activity – regularly buying goods to resell at a profit, a large number of transactions (e.g. hundreds per year), continuity and organisation. In such a case the tax authorities may conclude that you should register a company and settle taxes normally (PIT and possibly VAT).
Examples:
- You sold 40 old clothes from your wardrobe at PLN 50 each, which you had worn for more than half a year → no tax.
- You bought shoes for PLN 1,000 and after 3 months sold them for PLN 1,500 → 12% tax on the PLN 500 profit.
- You regularly buy at second-hand clothing warehouses and resell 300–400 items a year on Vinted at a profit → risk of being treated as business activity and of a tax audit.
What to do if you received a DAC7 report?
- Check the document – log in to your platform account and download the report. Verify the number of transactions and amounts (they are given gross, including platform fees).
- Don’t panic – for most occasional sellers nothing changes.
- Assess your situation – if you sell only your own things and do not trade wholesale, you can sleep soundly.
- Prepare for possible questions from the tax office – the office may ask for explanations, especially with a large number of transactions. It is worth keeping evidence (receipts, photos) that you are selling private items.
- Consult an accountant or tax adviser if you have doubts – especially with high amounts or regular sales.
Summary: the report is a warning sign, not a verdict
DAC7 is a tool that helps the tax office catch genuine trade hidden under the guise of private sales. For ordinary users who clear out a wardrobe or garage from time to time, the report carries no tax consequences. However, if you earn money on platforms systematically, it is worth considering legalising your activity – this way you will avoid unpleasant surprises and tax audits.
If you have a report in your inbox, do not ignore it completely, but do not panic either. Polish tax law has not changed – only the fact that the tax office now has easier access to information.





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