The DAC7 Directive is another step forward for the European Union in tightening the tax system and increasing the transparency of transactions in the digital economy. Its essence is to impose
Online platform operators – regardless of their location – are required to provide EU tax authorities with data on EU users who generate income through the sale of products, provision of services, or creation of online content. This information ultimately reaches the administrations of individual EU member states, which in practice means that the Polish tax authorities gain access to detailed data on Polish taxpayers operating online.
Identification data, such as first name, last name, and PESEL number, are reported, as well as financial information regarding income earned and the number of transactions. This allows tax authorities to easily verify whether taxpayers are settling their liabilities correctly. The obligation covers a wide range of platforms – from sales platforms like Vinted and Allegro, through content creator portals like OnlyFans, to booking and service apps like Booksy, Booking, and Airbnb.
In practice, this means that an influencer earning money from online publications, a hairdresser accepting clients via an app, and a private individual regularly selling clothing online are all subject to the same principle: the tax authorities know their income and can compare it with tax returns. Until now, many such activities remained beyond the full control of tax offices, and some individuals treated income from online platforms as an additional, untaxed source of income. Now the situation is changing – discrepancies between the data reported by platforms and what the taxpayer reports in their tax returns can lead to serious financial consequences, such as criminal and fiscal liability.
It's worth noting that in the case of services provided via the internet, the regulations do not differentiate revenue based on its amount – even small amounts are reported. Therefore, individuals who have previously treated online activities as an additional, "informal" source of income must now consider the need to register their business and choose the appropriate form of taxation. The DAC7 Directive is therefore not only a tool for tightening the tax system but also a mechanism that levels the playing field between traditional entrepreneurs and those who have previously operated in a less formalized digital environment.
In summary, DAC7 signals that the era of anonymity in online earning is coming to an end. Transparency and reporting are becoming the norm, and platform users—from online creators and small service providers to e-commerce sellers—must factor in these new realities in their accounting. From the government's perspective, it's a step toward reducing the shadow economy and increasing tax revenues, but from the taxpayers' perspective, it's a challenge that requires greater diligence and often the professional support of a tax advisor or accountant.
DAC7 is an EU directive requiring digital platforms to report the income of their users—sellers, service providers, and landlords—to the tax office. This applies to both companies and individuals operating through portals such as Allegro, Vinted, Books, OLX, Airbnb, Booking, OnlyFans.
Yes, platforms first submit data to the tax authorities in one EU country, and then from there, data on Polish taxpayers is transferred to Polish tax offices as part of the automatic exchange of information. Reporting covers income from platforms registered not only in the EU but also in non-EU countries.
First of all: name, surname, address, PESEL/NIP, total income, number of transactions, etc. The relevant tax office will receive information with a summary of how much, for what and on what platform the taxpayer earned, which gives the tax office the tools for very effective control of tax settlements.
Platforms are obliged to report to the tax authorities users trading goods via platforms who annually:
In the case of services (e.g. beauty, hairdressing), each amount is reported – regardless of the amount of revenue.
Persons who have not registered their business activity but were obliged to do so are obliged, first of all, to register their business activity with CEIDG, submit missing tax returns, and settle tax and contribution arrears with interest.
Additionally, we would like to point out that the mere fact of regularly earning income does not automatically require registering a business – provided certain conditions are met, it was possible to use the institution of so-called unregistered business activity or to settle personal income tax in a manner appropriate for private (non-business) sales.
Active repentance is a taxpayer's voluntary admission of tax errors (e.g., failure to file a tax return) before the Polish tax authorities discover it. In return, there is no risk of criminal or fiscal liability. For it to be effective, all arrears must be settled.
Yes, our experience shows that the tax authorities are already conducting intensive, mass-scale audits. Taxpayers are receiving notices demanding clarification, submitting overdue tax returns, and paying overdue tax plus interest.
In practice, this is seven days. During this time, the reasons for the summons should be investigated, the case officer should be contacted, and a further strategy should be determined.
Sometimes it will be necessary to amend a tax return as quickly as possible, and sometimes it will be necessary to defend the settlement method adopted so far. Professional communication with the tax authorities can prevent a tax audit – the accuracy and consistency of the information submitted are crucial. Therefore, it is worth contacting a tax advisor regarding this matter.
Unfortunately, ignorance of the law does not protect against liability. Lack of awareness does not exempt you from paying taxes, nor does it eliminate the risk of tax and criminal liability.
Yes – but this involves the need to pay overdue taxes (primarily PIT and VAT) and social and health insurance contributions with interest.
This could result in a tax audit. It's best to compare the data the platform has provided to the tax authorities with your own tax data.
It's worth clarifying any discrepancies and, if necessary, amending the returns. If there are any discrepancies that have a tax justification, we recommend recording them now so that, in the event of a tax audit for that period several years later, the taxpayer can effectively defend their taxation method.
Yes – the DAC7 directive allows for such a block if the user fails to provide tax information. The account may be suspended until the information is provided, and withdrawals from the platform may be suspended.
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Krzysztof Burzynski
Partner, Tax Advisor