Occasional sale or business activity? DAC-7 thresholds, limits and tax pitfalls.
Tax treatment of online selling raises many doubts among sellers on OLX, Vinted and Allegro Lokalnie. Below I explain the DAC-7 thresholds, the risk of a sale being reclassified as business activity, and how to defend against it.
Daniel Kazimierski
8/31/2026