As of 31 January 2025, the National taxation Administration has had full reports from 81 major online platforms, including Allegro, OLX, Vinted and eBay. This is simply a real revolution in the Polish digital economy, which includes as many as 177 1000 individuals and 113 1000 companies. In total, close to 290 000 entities are already under the scrutiny of the fiscal, which analyses their transactions from the 1920s and 2024s. At the same time, in the background of this gigantic operation, streamers received shocking news: contributions from viewers are no longer donations, but are taxed as income. It's the end of an era and a signal that the digital grey region goes into oblivion. Prepare for changes that will affect millions of Poles active in the network.
The large Revolution in E-commerce: DAC-7 is now operational!
The fresh rules are the direct implementation of the EU DAC-7 directive, which imposed an work on online platforms to study data about their users. According to TVN24 Business portal, these platforms have already provided detailed information about transactions for the years 2023 and 2024. Now the taxation administration has access to unprecedented amounts of data that are carefully analysed in search of irregularities in taxation settlements.
Who got caught in the face of the tax? The thresholds are amazingly low! The Allespark website explains that reporting is carried out by users who have carried out a minimum of 30 transactions or have received gross exceeding 2000 euro (about 9000 PLN). This means that a large proportion of people actively trading online, frequently even unaware that their activity has been registered, are under control. Ms. Monika, who sold about 40 clothes on Vinted for PLN 2,500, is anxious to ask: ‘ Does this mean that I gotta pay a taxation on selling my own clothes? It is not a business!’ Fortunately, the portal Rp.pl calms down – just being in the study does not mean automatic taxation imposition. The Ministry of Finance ensures that controls will only apply to cases with large differences between platform data and taxation returns, and the sale of utilized individual items (used at least 6 months) is inactive exempt from tax.
The end of the “Donites” for Streamers: Fiskus does not forgive
Parallel to the DAC-7 action, National taxation Information (KIS) issued an explanation that radically changes the situation of streamers and another online developers. Deposits from viewers, so far frequently treated as donations, have been considered taxation revenue. The PIT.pl website explains that so far net developers have been able to benefit from very favorable provisions that allowed 1 individual to donate to PLN 5733 in 5 years without tax. In practice, this allowed large sums to be received without being included in taxation returns.
James, a popular streamer from Warsaw, who runs a game channel, is shocked: “Last year I received about 15 1000 zlotys from the audience in tiny deposits. I thought it was donations, and I don't gotta settle them. Now it turns out it's all taxation revenue. The Office had all my influences," he admits. The reason for this change, as Wnp.pl explains, is simple: inability to verify the identity of donors. frequently deposits are anonymous or pass through external payment systems, which makes it impossible to identify accurately. Dr. Marcin Kowalski, a taxation expert at the University of Economics in Krakow, concludes: “This is the end of an era on the Internet. Fiscus simply closed the gate that allowed taxation avoidance under the appearance of donations. Now all creators gotta settle like average entrepreneurs."
What does that mean for you? applicable Guide
If you sale on online platforms, urgently check your transactions and revenues from 2023 and 2024. If you have exceeded the thresholds (30 transactions or PLN 9000), Your data is already in the KAS. Do not panic if you have sold utilized individual items (e.g. clothes, books, RTV equipment utilized for more than 6 months) – the taxation does not apply to you. However, problems may arise for those who actually trade by buying things with a view to resale with profit, but have not reported it as an economical activity.
For streamers, the situation is already clear – all deposits from viewers are income to be taxed. You have respective clearing options, each with another financial consequences:
- Tax scale: 12% taxation up to PLN 120 1000 per year, above this amount 32%. Plus compulsory social safety contributions if you are active.
- Linear tax: 19%, but only for entrepreneurs. Allows you to number the cost of obtaining income.
- Flat rate: 8.5% or 15% depending on the activity classification. It does not let to number costs, but offers simpler settlements.
Mrs. Anna, a streamer from Gdańsk, who runs the culinary channel, has already decided: “My accountant counted that at my incomes about 8,000 per period the lump sum would be best. I'm losing my ability to deduct equipment costs, but I don't gotta worry about complicated accounting."
How to prepare for a fresh reality? Concrete steps
Experts advise the fast resolution of matters related to online activities. The most crucial thing is accurate records – it is worth saving any deposit or sale with the date and description of the source. If you conduct regular sales or have fixed gross from streaming, consider setting up a business. This will give you the chance to legally deduct costs and choose a favourable form of taxation. Thomas, who sold electronics for Allegro, did not wait: “I started business in January. I'd alternatively be safe than later pay penalties and interest. Now I can number the cost of fuel, the depreciation of the car, and even part of the cost of the flat as an office.”
The portal Rp.pl emphasises that the fresh regulations are the end of the period of deficiency of control in the digital sector. The IRS now has tools for data analysis and will usage them systematically. This means higher costs and more administrative work, but besides an chance to professionalise the manufacture and equal rules for all. Companies operating in accordance with regulations can number on the stableness and trust of customers. Those that operated in the grey area will gotta adapt or leave the market.
Practical steps to be taken today:
- Check how many transactions you made in 2023-2024 on all platforms combined.
- Count the full gross from online sales and contributions from viewers.
- If you have exceeded the thresholds (30 transactions or PLN 9000), prepare the documentation.
- Consider setting up a business if you trade regularly.
- Consult the accountant on the optimal form of taxation.
- Start keeping accurate records of all gross and costs.
We will learn the first results at the end of the year – the Ministry of Finance announces the publication of a study on inspections carried out on the basis of data from DAC-7 in late 2025. Wnp.pl portal informs that for failure to study to platforms there are penalties for not even a million PLN. This guarantees that operators will collect and transmit user data very rigorously. The fresh reality requires all participants in the digital marketplace to be more liable and professional. If you adapt, you can number on peace and business development. Anyone who ignores changes can have serious fiscal problems.
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Fiskus has data about 290 000 Poles. No more free earnings online since 2025!