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

a rack of clothes and shoes in a store
a rack of clothes and shoes in a store
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