Penalties for sellers on Allegro and Vinted - what are the risks?

The tax office is scrutinising online sellers' accounts - what has changed?

2026 has brought a fundamental change in the approach of the Polish tax authorities to people selling goods through online platforms. Tax offices (urzędy skarbowe) have received the first comprehensive reports prepared under the rules implementing the EU DAC7 Directive. These reports have become the basis for sending out summonses en masse to sellers operating on portals such as Allegro, OLX or Vinted.

The DAC7 Directive requires digital platform operators to report data on sellers to the tax authorities. Reporting applies to persons who, during a calendar year, carried out at least 30 transactions or earned sales revenue exceeding €2,000. Importantly, the reports cover not only the sale of goods but also the rental of property and means of transport, as well as services provided through online platforms.

In practice, this means the tax authorities no longer need to search sales portals themselves for the most active users. They receive ready-made data sets that allow them to immediately identify people who may be running an unregistered business. Tax experts agree that the scale of the checks is unprecedented.

What consequences do sellers on Allegro and Vinted face?

People who have been selling online on a regular basis without registering a business and without paying the taxes due must expect serious financial and legal consequences. The range of potential sanctions is wide and may include several separate liabilities imposed at the same time.

Personal income tax (PIT) arrears

The tax authorities will first calculate PIT on income, that is, revenue less documented deductible costs. The key problem is that, where the sales are classed as a business activity, it makes no difference how much time has passed since the item was purchased. If the seller did not keep proof of purchase - receipts, invoices or bank transfer confirmations - they will not be able to deduct costs, which will drastically increase the tax base. The office will add late payment interest to the tax assessed, running from the day on which the tax should have been paid.

VAT, fines and ZUS contributions

The tax consequences may go well beyond income tax alone. If the seller did not meet the conditions for the VAT exemption for small businesses, the tax office will also assess the VAT arrears together with interest. Regardless of the tax liabilities, the tax authorities may impose a fine under the Fiscal Penal Code for running an unregistered business and evading taxation. Finally, the Social Insurance Institution (ZUS) may demand payment of arrears of social security and health insurance contributions. The total amount of all liabilities may exceed the revenue earned many times over.

Non-registered business activity - when is selling legal without a company?

Not every online sale requires setting up a business. Polish law provides for non-registered business activity, which allows lawful small-scale selling without registration in the Central Register and Information on Business (CEIDG). To use it, strictly defined conditions must be met.

The basic requirement is not to exceed the revenue limit of 225% of the minimum monthly wage in a given quarter. From 1 January 2026, this amount is PLN 10,813.50 per quarter. The second condition is that the person has not run a business in the last 60 months (5 years). The limit includes revenue due under issued bills or invoices, even if payment has not yet actually been received.

Non-registered business activity offers a number of benefits:

• no obligation to register with CEIDG, the tax office or the Central Statistical Office (GUS);
• no obligation to pay ZUS contributions in respect of the activity;
• no monthly or quarterly income tax advance payments;
• exemption from VAT (small business exemption up to PLN 240,000 per year);
• the option of keeping only a simplified sales record instead of full accounting.

However, it should be remembered that non-registered business activity comes with obligations. The seller must keep a simplified sales record, report revenue in the annual PIT-36 return, issue invoices or bills at the buyer's request and comply with consumer rights, including the right to withdraw from a distance contract within 14 days.

What to do if you receive a summons from the tax office?

Receiving a letter from the tax office asking you to correct a tax return or declare revenue from online sales is a situation requiring an immediate and carefully considered response. Any mistake at this stage may significantly increase your tax liabilities or lead to fiscal criminal proceedings.

First of all, do not ignore the summons. Failing to respond by the deadline may result in a disciplinary fine, as well as the opening of a tax audit or tax proceedings by the authorities of their own motion. At the same time, hastily filing corrected returns without prior legal and tax analysis may prove disadvantageous - the seller may unknowingly admit to liabilities that do not in fact exist or are much lower.

The correct legal classification of the sales is crucial. Not every online sale amounts to a business activity. The occasional sale of used personal items that were not purchased for resale is, as a rule, not subject to income tax. However, the line between occasional private selling and an unregistered business can be blurred and requires an individual legal assessment.

It is also worth remembering the institution of voluntary disclosure (czynny żal), which makes it possible to avoid a penalty under the Fiscal Penal Code, provided it is filed before the tax authority detects the fiscal offence or misdemeanour. Using this option correctly and on time, however, requires knowledge of the procedures and close cooperation with a tax adviser or lawyer.

Do not take the risk - use professional legal help

Checks on online sellers based on DAC7 reports are not a one-off campaign but a systemic change in the tax authorities' approach to online trade. Each year the scope of reporting will widen, and the effectiveness of identifying people running unregistered businesses will grow.

If you sell on Allegro, Vinted, OLX or another online platform and are not sure whether your activity is fully compliant with the rules - do not wait for a summons from the tax office. If, on the other hand, you have already received a letter from the tax authorities, do not take any action without consulting a lawyer.

Contact our firm. Our tax and business law specialists will help you assess your legal position correctly, prepare a response to the tax office's summons, file an effective voluntary disclosure or plan the legalisation of your sales activity. Every day of delay may increase your potential liabilities - act now, before the tax authorities take further steps.