Reselling Without a Registered Business in Poland

Do I need a business to resell in Poland? Own items vs buying to resell

• Your own belongings (a wardrobe clear-out, an unused console): tax depends on how long you owned them.
• Items bought to sell are different. biznes.gov.pl defines business activity as organised, continuous, profit-oriented activity in your own name, and buying to resell usually fits it. Where your own line falls is a question for an adviser.

Account rules are separate: Vinted's catalogue rules (vinted.co.uk) bar individual users from listing items for commercial sale, and its Polish help page says Vinted Pro is not open to Polish businesses; see Vinted Pro in Poland. Private vs business seller covers how each marketplace defines a business seller.

The 6-month rule for private items

For a private (non-business) movable item, podatki.gov.pl counts six months from the end of the month of purchase. Sold within that half year, the sale is taxable even at a loss, and income is revenue minus the acquisition cost, plus outlays.

A short-hold sale goes on PIT-36, part E, row "art. 10 ust. 1 pkt 8 lit. d", filed between 15 February and 30 April. The tax scale on podatki.gov.pl is 12% up to 120,000 zł, less a 3,600 zł reduction, and above that 10,800 zł plus 32% of the excess.

Unregistered activity: the quarterly revenue limit

biznes.gov.pl caps unregistered activity at revenue of 225% of the minimum wage in any quarter. With the minimum wage at 4,806 zł from 1 January 2026, the cap is 10,813.50 zł per quarter. You can use the route only if:

• you ran no business activity in the previous 60 months (biznes.gov.pl counts a suspended business as not run);
• you are not caught by the restriction on foreigners since 1 June 2025 (see FAQ).

The cap counts revenue, not profit. biznes.gov.pl counts a sale when it is due, even before the buyer pays, and leaves out returned goods and discounts. Add up every platform: the limit applies to you, not to one account.

Decision rule: if your running total plus your listed items could pass 10,813.50 zł this quarter, talk to an adviser about registering first. The 7 days run from the moment you exceed the limit, not from when you notice. Whether buyer-paid shipping counts is not stated, so ask an adviser.

What you must record and file (PIT-36, sales record)

biznes.gov.pl lists these obligations:

• Keep a simplified sales record (uproszczona ewidencja sprzedaży), entering each day's sales before your first sale the next day
• File PIT-36 and pay the tax by 30 April, on the tax scale, with costs deducted; no monthly advances
• Keep proof of every purchase, because deductible costs must be documented
• Honour consumer rights, including the 14-day withdrawal right for distance sales
• No social or health insurance (ZUS) contributions for selling goods on this route
• Ask an adviser about the cash register (kasa fiskalna): the 20,000 zł threshold, and goods such as perfumes and telecom equipment that need one whatever the turnover

The reseller inventory and profit tracker shows how to add a quarter sheet that sums revenue against the limit.

VAT exemption and why electronics and cosmetics are different

biznes.gov.pl describes a subjective VAT exemption for sales up to 240,000 zł a year. It does not apply to online sales of goods such as cosmetic and toiletry products, computers and electronic products, and household appliances. The list also names jewellery and precious metals and car and motorcycle parts. Sell any of these and biznes.gov.pl says you register as an active VAT taxpayer whatever your sales.

For a reseller that plausibly means perfume, phones, consoles, laptops, rings and car parts, but legal categories are not marketplace categories, and the page doesn't say whether used goods differ from new. Decision rule: before buying such stock, ask a doradca podatkowy about VAT.

What happens if you exceed the limit

Once revenue passes the quarterly limit, biznes.gov.pl treats your activity as business activity and gives you 7 days to register in CEIDG. It adds that a new entrepreneur may be entitled to relief from social insurance contributions; ask an accountant whether it applies.

Set your own warning line. Example: acting at 80% of the cap means booking the accountant when the quarter reaches 8,650.80 zł.

What registration changes (ZUS, tax form, bookkeeping) is outside our sources, so most of the registered column is "Not stated".

How DAC7 reporting fits in

DAC7 is a reporting rule for platforms, not a tax. The Ministry of Finance says a platform reports a seller of goods with at least 30 sales, or more than the equivalent of €2,000 paid, in a calendar year, and that a report doesn't automatically start an audit.

You can stay under DAC7 on every platform and still pass the quarterly limit. DAC7 for resellers compares how Vinted, Allegro and OLX collect the data.

When to talk to an accountant

Ask a doradca podatkowy (tax adviser) or an accountant if:

• You mix your own items with stock bought to resell
• Your quarter is heading towards 10,813.50 zł
• You had a business, even a suspended one, in the previous 60 months
• You are a foreigner who is not an EU/EEA, Swiss or US citizen
• You plan to sell cosmetics, electronics, household appliances, jewellery or car parts

For marketplaces, shipping and scams, see reselling in Poland. For sourcing, pricing and scaling, start with how to start reselling in Europe.