From July 2024 Polish IRS operates on the basis of a fresh strategy of control of online transactions. Thanks to the rules resulting from EU DAC Directive7, taxation offices have gained access to transactional data from popular platforms sales, specified as OLX, Allegro, Vinted or Facebook Marketplace. The first calls for payment of the PCC-3 taxation are already sent to the boxes of Poles.
New law and fresh control system
The basis of the fiscal action is DAC Directive7, which imposes an work on operators of online sales platforms to supply taxation authorities with data on transactions concluded by users. Since January 2025, these data have been systematically analysed and automatic algorithms identify transactions to be reported to the taxation office.
The strategy shall enable officials to:
- identification of transactions between natural persons exceeding certain thresholds,
- detection of missing PCC-3 declarations,
- directing individual calls to taxpayers.
An example of life – the taxation track the acquisition of a bike
He found out on his own. Mr. Janthat he bought on Allegro utilized bike for 1500 zł. After respective weeks of acquisition he received request from the taxation office on the failure to submit a PCC-3 declaration and the non-payment of tax.
Under applicable law, in transactions between private individualsif the value of the object exceeds PLN 1000the buyer is obliged to:
- declaration PCC-3,
- tax payment of 2% of the value of the object – in this case PLN 30,
- compliance with those obligations within the time limit 14 days after conclusion of the contract.
What does the PCC-3 taxation include and erstwhile do you gotta pay it?
Tax on civilian law acts, i.e. PCC-3, primarily concerns contracts for the sale of movable goods contains outside businessif the acquisition value exceeds PLN 1000. The most common concern is:
- cars,
- bicycles,
- furniture,
- consumer electronics,
- other objects utilized of considerable value.
Except for situations where a seller is exhibiting VAT invoice – then the taxation work does not arise.
How do I settle the tax?
To correct the PCC-3, you must:
- Complete the PCC-3 form, available on the website tax.gov.pl.
- Declaration in the taxation office – personally, post or electronically (e.g. via ePUAP).
- Pay the taxation due time 14 days from date of purchase.
In case of acquisition of a bicycle for 1500 PLN taxation is PLN 30.
What's the threat of no declaration?
Ignore the taxation work may have serious consequences:
- a call from the taxation office,
- interest on delay,
- financial penalty from 10% of transaction value up to 20 times the minimum wageEven PLN 70 000 in 2025.
In the light of the provisions, the taxation office has the right to punish the taxable individual besides if the omission was due to deficiency of cognition or ignorance of the obligation.
Sales platforms transmit data to the fiscal
According to OLX platform data, only in the first 4 months of 2025 users exhibited over 1.2 million announcementsthe value of which exceeds PLN 1000. This was mainly the case:
- electronic equipment,
- bicycles,
- furniture and housing equipment.
Platforms shall, in accordance with the regulations, transmit to the fiscal transaction information, buyer and seller data, and transfer amounts. Then these data are processed automatically and crossed with taxation information.
Objective of the Ministry of Finance: fight against the grey zone
Ministry of Finance emphasises that The fresh strategy is not aimed at average citizens, but is intended to reduce the grey area and improve taxation recovery. The IRS focuses primarily on:
- higher value transactions,
- repetitive activities which may bear the characteristics of economical activity,
- lack of declaration in apparent cases (such as buying a utilized vehicle or electronics).
What should all online buyer know?
New taxation realities require greater legal awareness from users. Anyone who buys a more costly item from a private individual should:
- check transaction value – if it exceeds PLN 1000, the work to submit PCC-3 is very likely,
- ensure that the seller has not issued a VAT invoice – if yes, the PCC is not valid,
- comply with 14 days for notification and fee.
The Fiscus present uses tools that were unimaginable a fewer years ago. Data from Allegro, OLX or Facebook let him monitor the secondary marketplace with unprecedented precision. In practice this means that any major transaction may be noticed – and ignoring taxation obligations may consequence in a call for payment and punishment.
Mr. John's case shows that new rules are in place And they will be more and more widely enforced. For all online buyers this is simply a clear signal: conscious and lawful buying is not a choice today, it is simply a necessity.
Read more:
The fresh IRS strategy is working. For purchases over 1000 PLN you can get a letter from the office
