Even now, those who rent apartments for days in popular services specified as Booking or Airbnb will not hide it from the treasury. These services are required to share data with the tax. The DAC7 Directive, which entered into force in July 2024, is besides aimed at combating the grey area on the Internet.
Officials were thus given tools to easy compare data from booking platforms with payer declarations. Persons who avoid settling or registering business activities are seriously at risk. In 2026 there will be another work that will make it even more hard to rent "black".
Registration of short-term rental. Why is it being introduced?
In accordance with EU Regulation 2024/1028 (to be read here), associate States must set up a single strategy for collecting and sharing data on short-term rental services.
These provisions aim to "ensure a secure, predictable and trustworthy online environment and to contribute to preventing illegal offers of specified services to defend consumers, guarantee fair competition and, where appropriate, contribute to combating related fraud".
In practice, this means the end of anonymous renting of apartments or rooms for the day without notification to the applicable authorities. Advertising services will simply not be able to print offers that do not have a unique registration number.
Internet platforms will gotta plan their interfaces to force tenants to give this number before publication of the announcement. So without going through the registration process adding our offer to the Booking or Airbnb portals will simply be impossible.
New work until 20 May 2026. What will endanger to circumvent the rules?
The fresh work must come into force by 20 May 2026 in all EU countries. Deputy Minister of athletics and Tourism Ireneusz Raś said in an interview with "Rzeczpospolita", the introduction of a central base of facilities for 24 hours will origin that "maybe any of the owners of specified premises decide to rent them long word or sale them".
The hotel estimates that the current grey area represents around 30-35 percent of the short-term rental market. Those who want to circumvent the fresh law will gotta face the consequences. Deputy Minister Raś announced that an administrative punishment of up to PLN 50 1000 is expected for renting an apartment, home or area without registration.
