When does selling on Allegro become a business?
For a long time, there has been a steady increase in the popularity of auction sites, where both companies and individuals offer various items and even services. The most visited are Allegro.pl and a competitor that is growing in strength - Ebay.pl. Enterprises are eager to expand their activities with a new distribution channel - the Internet - as it is a quick method of acquiring customers. It is also used by private individuals, who should be careful that selling on Allegro, which brings high profits, is not perceived as a business activity.
Advantages of selling via the Internet
Online sales have become a kind of standard today.Instead of standing in the afternoon queues at the checkout after the end of the working day, all you need to do is turn on the computer, go to the website of the store in which we are going to do shopping, order the items we are interested in - and it's ready. For a small fee, the courier will deliver the shopping to the door of the apartment.
In a situation where we want to get rid of old appliances, objects, furniture - in other words, junk - the best solution will be to put them up for auction. This solution is certainly more advantageous than giving the equipment to a pawnshop or to a purchase, because we can dictate the price ourselves. It is worth being vigilant in this matter and be aware that long-term and systematic sale on Allegro, bringing high profits, will be perceived by the tax authorities as a business activity, which may lead to the necessity of its registration and taxation of the obtained revenues. Importantly, in such a case we will be liable not only in terms of penal fiscal but also criminal liability.
When will selling on Allegro be an activity?
In this matter, reference should be made to the provisions contained in the Entrepreneurs' Law, which defines what an economic activity is. According to the wording of Art. 3 - economic activity is organized gainful activity, carried out on one's own behalf and on a continuous basis.
The words "organized" and "continuous" are of key importance here. If the tax authorities find that a given user of the portal does not conduct business in CEIDG, but makes continuous sales (he issues new auctions on an ongoing basis and benefits from them), then they may accuse him of running a business without notification and not disclosing sources of income.
The Entrepreneurs' Law Act, in art. 5 states that "The activity performed by a natural person, whose income due from this activity does not exceed 50% of the minimum wage in any month, (...) and who has not performed any economic activity in the last 60 months, is not an economic activity..'
This means that not every sale on Allegro should be registered as a business in CEIDG. Such an obligation existed until April 30, 2018, i.e. until the entry into force of the Business Constitution, which abolished this necessity.
If the sales revenues on Allegro, even if it is a continuous and organized activity, do not exceed PLN 1050 per month (50% of the minimum wage this year), then such activity does not need to be registered in CEIDG - in common language, the term company is adopted for such situations. an attempt.
However, if the revenues exceed the limit of PLN 1050 per month, then the sale on Allegro should be treated as a business activity, i.e. it should be registered in CEIDG and the obligations imposed on entrepreneurs should be fulfilled.
What are the consequences of selling on Allegro?
In the event of detecting the conduct of undeclared business activity and deriving benefits (profit) from it, the accused is subject not only to fiscal penal liability, but also to criminal liability for failure to pay public law receivables. In other words - a person who runs a business without reporting it will be required to pay the outstanding tax with interest.
Importantly, the flat-rate income tax in such a situation is 75% of the amount of income from undisclosed sources of income or not covered by disclosed sources.