DAC7 for Resellers: What the Reporting Rule Means

What DAC7 means for resellers, and what it isn't

DAC7 is Council Directive (EU) 2021/514. Poland's Ministry of Finance says it has applied in Poland since 1 July 2024. The duty sits with platform operators: they collect seller data and pass it to the head of KAS (Krajowa Administracja Skarbowa).

Services and rentals are reported from the first transaction (gov.pl); selling goods falls under the thresholds below.

The thresholds: 30 sales or more than €2,000

Three details matter:

• Per platform, not per person. The law counts transactions a given platform enabled, so Vinted and OLX sales aren't added together. Allegro counts Allegro and Allegro Lokalnie as one.
• No exchange rate is published. No official page read says which rate turns złoty into €2,000. If you are close, assume you may be reported.
• Allegro can ask early. It says it requests data "at the latest" when you pass 30 transactions or 2,000 EUR.

How Vinted, Allegro and OLX handle DAC7

Vinted: the January form and what happens if you skip it

If you pass either threshold, Vinted's Polish page says you add one extra detail to a short pre-filled form. For most sellers it is due "na początku stycznia" (at the start of January), and some get more time. The French and German pages agree; the UK page says "before the end of the year", so go by your own country's page.

Skip the form and, "po pewnym czasie" (after some time, unspecified), you lose selling and Vinted Wallet access until you submit it. Vinted's updated Terms take effect on 8 October 2026 in Poland (5 October in France and Germany), so re-read the DAC7 page then. Wider seller rules are in the Vinted reseller guide.

Allegro and Allegro Lokalnie: accounts counted together

Allegro's help article gives the most detail:

• All accounts, both sites. Transactions and sales value are added across every account you hold on Allegro and Allegro Lokalnie in the calendar year.
• One transaction = one buyer order in one offer, however many units it has. The same buyer ordering from the same offer on two dates counts twice. On Lokalnie, only orders paid in advance or on delivery (including pickup) count.
• Limit versus report. Unpaid Allegro orders count towards the limit; unpaid Lokalnie orders don't. Before filing, Allegro re-checks the limits on completed transactions only, dropping those whose commission it refunded. Its own example: 30 Lokalnie transactions, 2 fees refunded, no report. Charity sales count towards the limit but aren't reported.
• What a private seller provides. Name, address, date of birth and PESEL, NIP or a foreign TIN, entered in the DAC7 Data tab separately for each regular account.
• 60 days. Allegro emails you twice and, on a regular account, shows a message in My Allegro. After 60 days without your data it can block payouts, then selling, until you complete it. Allegro reports the data it holds either way.

After the year ends, the same tab shows a "Summary of sales data reported to the National Revenue Administration" by quarter: transactions, sales value and total fees. It covers one regular account, so three accounts mean three summaries to add up. Commission rates are in Allegro fees for sellers.

OLX: payouts withheld after reminders

The OLX Terms effective 27 April 2026 give one DAC7 rule: no required data within 60 days after at least 2 reminders, and OLX withholds your payouts.

They don't say which data OLX asks for or when it reports. Note the date of each reminder and send the data well inside the 60 days.

Reported doesn't mean taxable

The report tells KAS what a platform paid you and how many transactions it enabled. Existing rules decide whether that is taxable, and the Ministry of Finance tells online sellers to check whether their sales already produce taxable income. For Poland, official pages split sales like this:

• Your own item, held more than six months (counted from the end of the month you bought it) and sold occasionally: no income tax.
• Your own item, sold sooner: taxable, even at a loss it goes on PIT-36 (podatki.gov.pl).
• Bought to resell: this looks like business activity, and selling as a business is taxable however long you held the item. The six-month rule is the wrong test here.

Vinted's Polish page says selling personal items generally isn't taxed; that is about your own belongings, not stock bought to flip. Filing details and the quarterly limit for unregistered activity are in reselling in Poland without a registered business.

What Polish sellers should check next

First rule: if a platform asks for your DAC7 data, give it. Each one blocks something if you don't, and Allegro reports you anyway.

• Count sales per platform since 1 January, with Allegro and Allegro Lokalnie as one count
• On Allegro, check orders in the Orders tab and Lokalnie sales in Ostatnio sprzedane (Recently sold)
• Separate your own items from items bought to resell, and keep proof of purchase dates
• After year-end, compare your totals with your Vinted form copy and every Allegro account's DAC7 Data summary
• If Allegro's reported figures look wrong, its help article says to clarify discrepancies directly with KAS
• If you buy to resell or are near the unregistered-activity limit, speak to a doradca podatkowy (tax adviser)

The wider OLX, Allegro, Vinted and gov.pl rules are gathered in reselling in Poland.

Record-keeping that makes DAC7 painless

To check a platform's figures, keep one row per sale: marketplace, sale date, sale price, fee and the amount paid to you. Allegro's summary shows sales value and fees as separate totals, so net payouts alone won't match it.

The reseller inventory and profit tracker has those columns; its DAC7 counters section shows the COUNTIFS set-up (put Allegro and Lokalnie under one label).

Mark refunded orders in the notes column: Allegro drops refunded-commission transactions, so your count can exceed its report without either being wrong. The same rows feed the reselling profit guide maths.