Unijna dyrektywa DAC7: Wielkie kontrole dla sprzedawców i wynajmujących na horyzoncie
The sale of goods and services through online platforms and short-term rental of properties is becoming increasingly popular in Poland. However, this business model is about to face significant changes with the introduction of the EU’s DAC7 directive, which will bring about massive controls and reporting obligations for online marketplaces and short-term rental platforms.
What’s behind the DAC7 directive?
The DAC7 directive, also known as the „platform economy” directive, aims to increase transparency and fairness in the digital economy. It requires online marketplaces and short-term rental platforms to report certain information about their sellers and landlords to the tax authorities. The directive applies to platforms such as Allegro, OLX, Vinted, Booking, and Airbnb, among others.
Reporting obligations for online marketplaces and short-term rental platforms
Under the DAC7 directive, online marketplaces and short-term rental platforms will be required to report information about their sellers and landlords who have completed more than 30 transactions or have generated revenue exceeding €2,000 in a calendar year. The reported information will include the seller’s or landlord’s tax identification number, address, and the total value of transactions made through the platform.
What does it mean for online sellers and landlords?
The introduction of the DAC7 directive means that online sellers and landlords will need to be more transparent about their business activities and income. Those who have not been paying taxes on their online earnings will need to regularize their tax situation to avoid penalties and fines. Additionally, landlords who rent out properties on short-term rental platforms will need to comply with the directive’s reporting requirements and pay taxes on their rental income.
The risk of audits and penalties
The Polish Ministry of Finance has announced that it will start receiving reports from online marketplaces and short-term rental platforms in 2024. Sellers and landlords who fail to comply with the reporting requirements or underreport their income may face audits, penalties, and fines.
The good news: There’s still time to get your affairs in order
While the prospect of audits and penalties may seem daunting, there’s still time for online sellers and landlords to get their affairs in order. Allegro, for example, has announced that it will start reporting data to the tax authorities in 2024, giving sellers and landlords a chance to regularize their tax situation.
Expert advice
Tax experts recommend that online sellers and landlords take immediate action to review their business activities and income. Those who have not been paying taxes on their online earnings should consider regularizing their tax situation before the reporting deadline. Landlords who rent out properties on short-term rental platforms should also review their tax situation and ensure compliance with the directive’s reporting requirements.
Conclusion
The introduction of the DAC7 directive marks a significant change in the way online sales and short-term rentals are taxed in Poland. While it may require more effort and transparency from online sellers and landlords, the directive ultimately aims to create a fairer and more transparent business environment. By taking proactive steps to comply with the directive’s reporting requirements, online sellers and landlords can avoid penalties and fines and ensure a smooth transition to the new regulatory environment.
