By Zieliński Jerzy

Changes for e-commerce from May 2023

Another much heralded change in the law affecting e-commerce is about to go into effect. From May 1, 2023, on popular e-commerce portals, primarily those operating as a
such as Allegro and OLX, a new obligation to report the list of sellers will be introduced. New changes for e-commerce from May 2023 will also include taxation of certain transactions that involve used items. Read what exactly to expect from these changes.

E-stores will keep records of vendors

The changes in e-commerce (e-commerce) regulations are a result of the implementation of the EU’s DAC7 directive, which addresses, among other things. just e-commerce. The introduction of the new regulations will affect platforms that enable online trading, which will have new responsibilities.

Platforms, such as Allegro, will have to keep records of sellers, which will record the amount of transactions they make. The introduction of this obligation is aimed at monitoring the income earned by sellers and verifying that they comply with their obligation to pay taxes. Vendors will be informed about the scope of data collected by portal administrators, and such information will be included in the regulations or policies of the respective e-commerce site. The first annual report will be sent in January 2024, but businesses will have to submit reports on an ongoing basis if requested by the director of the National Tax Administration.

Tax on online purchases

The changes could affect anyone who sells online, even used products. However, if you make such sales occasionally – don’t worry. The regulations require non-business sellers to pay the tax if the sale price of such a product is higher than the purchase price, and the transaction occurs within 6 months of the seller’s purchase. If an e-commerce store user engages in sales on a continuous, organized basis and for profit, such activity will be considered a business under the law.

Consequences of the changes introduced in May 2023

The regulatory changes introduced are important for all those who sell goods through e-commerce platforms. The declaration of a list of sellers and the taxation of certain transactions are aimed at ensuring fairness and transparency in e-commerce and preventing illegal activities such as tax evasion.

In addition, the introduction of the new regulations is expected to encourage vendors to operate legally and pay the required taxes, which will help improve the country’s economy. At the same time, it is expected to boost confidence in e-commerce platforms, which will translate into more transactions and growth in the industry.

It is worth noting that the changes introduced should not adversely affect those who make occasional transactions or sell personal use items. An e-commerce business will be recognized only if it is conducted continuously, organized and for profit.


The introduction of new e-commerce regulations aims to increase fairness and transparency in the industry. At the same time, it is worth remembering that these regulations should not adversely affect those who make one-time transactions or sell items from their own use.

Wondering how to keep up with all the changes in e-commerce? This is not difficult! Especially if you have professional support – feel free to contact me. Take advantage of my advice and services!

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