The Simplified Sales Record for Resellers in Poland

Who must keep the simplified sales record

You keep the simplified sales record if you operate as a działalność nierejestrowana (unregistered activity). This applies when your revenue stays below 10,813.50 zł per quarter in 2026 — that is 225% of the minimum wage. If you exceed this limit, you must register as a business in CEIDG within 7 days.

Buying items to resell typically points toward registered business activity, which is explained on the unregistered business Poland page.

What the law requires

According to biznes.gov.pl (checked 14 September 2026), the record may be kept:

• On paper — a notebook or printed form, or
• Electronically — for example in an Excel spreadsheet or any other software.

The law does not prescribe exact columns. You choose the format that works for you, as long as the record is complete and truthful.

When to enter sales: record each day's sales no later than before you make your first sale the next day. If you sell daily, that means entering yesterday's transactions before today's first listing or shipment.

The record must show the total revenue for each day and the running total per quarter. If the record is unreliable or missing, the tax office will determine the taxable amount itself — and that amount is set at 22% of what they estimate you sold.

The usual columns

The practical layout described on biznes.gov.pl (checked 14 September 2026) includes four columns, with two optional ones you can add for clarity:

• Lp. (ordinal number) — a simple sequence, 1, 2, 3…
• Date — the calendar date of each sale
• Amount — how much that single sale brought in
• Running total — cumulative sum for the quarter

Optional columns you may add:

• Document number — the order ID from Vinted, OLX or Allegro Lokalnie, which makes it easier to match the entry to a specific transaction
• Transaction type — "sale", "return", "discount" — helps you track what counts toward the limit

For example, say you sell three items in a week: 120 zł on Tuesday, 75 zł on Thursday, and 210 zł on Friday. Your running total would show 120 zł after the first sale, 195 zł after the second, and 405 zł after the third. These amounts are illustrative examples — they are not real sales figures.

Marketplace sales in practice

When you sell on Vinted, OLX or Allegro Lokalnie, one practical question comes up: which date do you enter — the date the buyer paid, the date you shipped, or the date the parcel was delivered?

The official page on biznes.gov.pl does not specify which date to use for marketplace sales. A practical approach is to be consistent: use the date the order was placed or the date you received payment confirmation, and keep the marketplace order number as your document reference. If you are unsure, ask your tax office or an accountant — the rules are not explicit on this point.

Watching the quarterly limit

The running total column is your key tool. Every sale you complete adds to it. The moment the total crosses 10,813.50 zł in a quarter, you have 7 days to register in CEIDG and switch to regular business taxation.

Returns, discounts and early-payment reductions do not count toward this limit. Only completed, paid-out sales increase your running total. You can see your position at any time by checking the running total. A quick glance at the last row tells you whether you are safely below the threshold or approaching it.

What happens without a record

If you do not keep the record, or if the record is incomplete or unreliable, the tax office can estimate your taxable income. According to biznes.gov.pl, they will set the amount themselves — and they apply a 22% tax rate on whatever they estimate you sold.

This is why even a simple spreadsheet with four columns matters: it protects you from a potentially higher tax bill and proves what you actually earned.

DAC7 and platform reporting

Under EU DAC7 rules, platforms (Vinted, OLX, Allegro) report sellers who meet certain thresholds. According to Allegro's help page and Poland's Ministry of Finance (checked 14 September 2026), a seller is reported if they have at least 30 sales or receive more than 2,000 € in payouts within a calendar year.

Allegro counts all accounts of the same seller across both Allegro and Allegro Lokalnie together. Refunded transactions are excluded from the count. Being reported creates no new tax — it is simply data sharing between platforms and tax authorities. The simplified sales record you keep for yourself is separate from what platforms report. More detail is on the DAC7 for resellers page.

Related pages

To understand how to record individual purchases and sales, read the reseller bookkeeping page. A sourcing log helps you track where each item came from.