Sale on Allegro - when does company registration require?
You can easily find everything you need on Allegro - this is how the largest Polish online transaction platform advertises itself. In the age of the Internet and modern technologies, purchases can be made even via a smartphone or tablet. What's more, the average Kowalski knows trade very well - he has often put up an unnecessary item at auctions on the Internet. And here a troublesome question arises - does selling on Allegro require setting up a business?
Sale on Allegro - payment of tax
If we make a sale, we are obliged to settle the resulting liability to the tax office. Due to the tax thresholds, the tax rate can be 18 or 32%. The income from sales should be entered in the PIT form in the field Other income. In addition, it is important that in the event of an ex officio control, appropriate documentation should be kept for 5 years after the transaction.
It is worth remembering that in the case of auction trading, the cost that can (and even must) be included in the tax calculation are the fees for the auction platform.
When 6 months have passed ...
The sale of a second-hand item (i.e. purchased before 6 months) may be exempt from taxation, provided that the seller, who is a natural person who does not conduct business activity, will be able to prove this fact. Otherwise, you will need to pay tax.
Every entrepreneur and natural person is obliged to settle all income with the tax office, regardless of its source of origin.
Occasional sale on Allegro
A person who sells on Allegro occasionally should not worry that the tax office will find that he or she runs a business. This means that if we find the purchase of an item unnecessary, for example, we can put it up for auction without fear of having to register the activity on the CEIDG form, bearing in mind, however, that a tax obligation arises. However, the situation can become much more complicated if we put several of the same things on the Internet at the same time. This indicates that we probably want to earn some money and perhaps - apart from the usual trade - our actions point to running a business.
When selling on Allegro becomes a business
Selling on Allegro can be considered an economic activity provided that it is:
- continuous - a person has been conducting it for some time on the basis of a repetitive process;
- organized - e.g. has its own website, where it places advertisements, provides its telephone number and other contact details, and its customers can be distinguished both new and regular;
- paid / profitable - which means that it is mainly driven by the goal of earning money, as evidenced by the fact that it sells goods that it previously bought assuming their further resale (for a higher price).
Persons who meet the above conditions (for example, an online store "suspended" under the above-mentioned website) are required to register a business and pay taxes such as those resulting from running a business (income tax and, in some cases, VAT). It should be borne in mind that failure to disclose the source of income from which public law fees should be paid may result in both fiscal and criminal penal liability.
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.