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What seller data we collect and report under the EU's DAC7 Directive
Following the Act of March 9, 2017, on the tax information exchange with other countries (the so-called DAC7), we collect and report specified seller data to the tax authorities.
DAC7 — the Council Directive (EU) 2021/514 of March 22, 2021 — is a legal act that improves reporting mechanisms between EU member states. The directive highlights income from sales on online trading platforms such as Allegro or Allegro Lokalnie. It does not introduce any new tax — it just tightens the tax system. That applies to all online platforms that operate in the European Union.
The operators of online trading platforms are obliged to report data on sellers and their transactions also for 2023 and 2024 (when the provisions resulting from the DAC7 Directive should have already been in effect in Poland). Due to a delay in implementing provisions of the DAC7 Directive in Poland, platform operators will have until December 31, 2024, to prepare to report data for those years — in other words, to collect and verify specified seller data — that is, to the so-called due diligence process. The deadline for filing reports for 2023 and 2024 is January 31, 2025.
Reports for 2024 and the following years should be submitted by residents of the EU and participating countries: Canada, New Zealand, the United Kingdom.
EU residents are obliged to submit reports for 2023.
What it is about
From July 1, 2024, we are obliged to collect, verify, and report your data to the tax authorities. We will provide reports once a year. The first report will cover the period from January 1 to December 31, 2023, and from January 1 to December 31, 2024.
According to the Act, we will report information about you if:
- you make a minimum of 30 transactions on Allegro or Allegro Lokalnie in a given calendar year or
- you make transactions for a total amount of over 2,000 EUR.
Throughout the reporting year, wWhile verifying the limit, we consider the number of transactions and the sales value on all your Allegro accounts. If you exceed one of the limits, we will send you a request to complete the DAC7 data.
The report only includes completed transactions. It means that if we grant you a transaction rebate (sales commission refund) for a given transaction, we will not account for it in the report. Before submitting the report, we verify again whether or not you reached the specified limits.
If you sell on Allegro Lokalnie — a transaction is an order:
- paid for in advance
- paid for on delivery (also during a self-pickup).
Who is affected by the legislation
The obligations under the DAC7 Directive will apply to sellers both with business and regular accounts. Those obligations do not concern buyers. That is why, within the DAC7 reporting, we will not provide the tax authorities with order details — for example, logins of buyers who bought in your offers.
What data we will collect and report
If you are a natural person — regardless of whether you are a sole proprietor or you sell on Allegro or Allegro Lokalnie as an individual person — we are obliged to collect and report the following data:
Personal data:
- first and last name
- primary address
- every NIP (Tax Identification Number; in case of Polish sellers also PESEL) and information about the country that issued it or
- if there is no NIP (PESEL) — the seller's place of birth
- seller's VAT identification number — if available
- date of birth.
Financial data:
- bank account identifier
- first and last name or company name of the owner of the account to which the remuneration is paid or credited — if the first and last name or company name of the seller are different than those of the bank account owner
Data concerning sales on Allegro and Allegro Lokalnie:
- value of sales revenue paid or credited in each quarter of the period covered by the report
- number of transactions for which the remuneration has been paid or credited
- premiums, sales commissions, or taxes withheld or collected by Allegro.
Data concerning tax residence:
- country that is the tax residence of the seller.
In the case of legal persons, organizational units without legal personality, and legal arrangements, including companies, foundations, and trusts, the following data are obligatory:
Business details:
- company name
- primary address
- every NIP (Tax Identification Number) and information about the country that issued it
- VAT identification number — if available
- number in the applicable commercial register
- information on any seat in the European Union — with the member state in which it is located.
Financial data:
- bank account identifier
- first and last name or company name of the owner of the account to which the remuneration is paid or credited — if the first and last * name or company name of the seller are different than those of the bank account owner
Data concerning sales on Allegro:
- value of sales revenue paid or credited in each quarter of the period covered by the report
- number of transactions for which the remuneration has been paid or credited
- premiums, sales commissions, or taxes withheld or collected by Allegro.
Data concerning tax residence:
- tax residence of the seller.
On Allegro, we use advanced security measures that help us protect your data and exchange it safely with the tax authorities.
What it means for you
If we ask you to provide us with the necessary tax details, complete or update them within 60 days. You can do it in an easy, safe, and convenient way through the DAC7 Data tab. Depending on whether you have a regular or a business account, you will see the relevant form.
How we will let you know that you should complete the data:
- we will send an email to the address linked to your Allegro account twice
- if you have a regular account, we will also display the message in the My Allegro tabs.
If you fail to provide the necessary details within 60 days, the Act obliges us to temporarily:
- block the possibility to pay out sales funds on your account or
- suspend your sales.
If you fail to provide the details we require within the deadline — we will be able to block the sales funds payout on your accounts. If we do that and you still fail to provide the required details — the new regulations will oblige us to block your sales. We will lift the restrictions once you complete the required details.
What data we may ask you to provide if you have a regular account
You can complete the data in the DAC7 information form, in the DAC7 information tab — do it for each of your accounts separately. There, we will display your data from the Account Details tab.
Check whether the following data is correct and complete it if it is missing:
- first and last name
- street and house number
- postal code
- country.
Enter also your date of birth and the tax identification number:
- PESEL (or NIP) or
- TIN
If you do not have the PESEL/NIP number, enter:
- your place of birth
- your date of birth.
What data we may ask you to provide if you have a business account
We will automatically collect most of the data necessary for the report from your business account.
You can complete the other data in the DAC7 information tab — you can access it through the Tax information section in the Account Details tab.
If you have several accounts registered with the same tax identification number — you just need to complete one form on any of your accounts.
In the DAC7 information tab, you will find:
- Company registry details — you provide them while registering the Allegro account (they include, for example, the tax identification number)
- VAT number issued in the registration country of the company — enter the VAT number of your company or indicate that you do not have one
- Tax numbers issued in countries other than the country of registration — indicate whether you have such numbers or only the one issued in the registration country.
If you have a business other than a sole proprietorship — declare the country where you sell by providing your fixed establishment.
We are obliged to ask you to complete the data in the form when you exceed the specified limits at the latest.
Where you can check the submitted data and sales results
If you hold a regular account
The data from the report is available in the DAC7 Data tab.
- In the Basic data section, you can find the personal details and address you provided on your Allegro account.
- In the Summary of sales data reported to the National Revenue Administration, you can find information for each reporting period divided into quarters. We will show you:
- a sales summary (the number of transactions and sales value)
- the sum of transaction fees (the sum of sales commission on Allegro and the sum of transaction service fees on Allegro Lokalnie)
- the bank account number
- creation date of the report — the day on which we gathered your data for the report.
The summary of sales data summary concerns:
- Allegro and Allegro Lokalnie
- only one regular account.
Example
You hold 3 accounts that, altogether, have exceeded the DAC7 limit. To check the sales sum we have reported, add up the number of transactions and sales values of those 3 accounts.
Account A: there are 20 transactions. Account B: there are 9 transactions Account C: there are 3 transactions. A total of 32 transactions have been completed on your accounts.
If you hold a business account
The data from the report is available in the DAC7 Data tab.
- In the Company registry details section, you can find your business data.
- In the The Data to complete — Directive DAC7 section, you can find the DAC7 data you completed in the form.
- In the Summary of sales data reported to the National Revenue Administration section, you can find information for each reporting period divided into quarters. We display:
- a sales summary (the number of transactions and sales value)
- the sum of transaction fees (the sum of sales commission on Allegro and the sum of transaction service fees on Allegro Lokalnie)
- the bank account number
- creation date of the report — the day on which we gathered your data for the repor.
We will display sales information in the currency of a given Allegro marketplace (and in PLN on Allegro Lokalnie). Example: we will display sales information in PLN for transactions from allegro.pl and Allegro Lokalnie and in CZK for transactions from allegro.cz.
The summary of sales data concerns:
- Allegro and Allegro Lokalnie
- all of your Allegro accounts registered with a single NIP (Polish tax identification number).
Frequently asked questions
The DAC7 Directive requires operators of the online platforms to file yearly reports. The data collected under the DAC7 Directive will be reported to Polish tax authorities by January 31 of the year that follows a given reporting year. For example, on January 31, 2025, we will report data for the reporting year 2024 and so on.
We will report data for 2023 on January 31, 2025, together with the data for 2024.
If — in a reporting period — you make 30 or more transactions and/or your total sales revenue exceeds the equivalent of 2,000 EUR, you can check the data and sales results submitted to the tax authorities on your Allegro account — in the DAC7 Data tab. You can do it after the reporting period finishes. Learn more.
In the Summary of sales data reported to the National Revenue Administration, you can find information about your sales value that we have submitted to the Polish National Revenue Administration. It includes:
- the sales value on Allegro and Allegro Lokalnie
- the sum of transaction fees.
In the Funds and Operations History tab, you can check the history of payments made for orders on Allegro and Allegro Lokalnie, if buyers paid in advance. If a buyer on Allegro Lokalnie selected payment on delivery on delivery, money reached you directly. You can check which of the orders placed on Allegro Lokalnie were paid for in advance in the Ostatnio sprzedane /(Recently sold) tab.
You can check the history of refunds of sales fees on Allegro and Allegro Lokalnie in the Settlements with Allegro tab. If you go to the Summary of sales data reported to the National Revenue Administration section, you will see the sum of transaction fees in the sales summary for Allegro and Allegro Lokalnie.
You can check the history of your sales:
- in the Orders tab — if you want to check your sales on Allegro. Learn how to do that.
- in the Ostatnio sprzedane /(Recently sold) tab —if you want to check your sales on Allegro Lokalnie.
In the Summary of sales data reported to the National Revenue Administration section, you can also check a summary of transactions from Allegro and Allegro Lokalnie.
Yes. In that case, we will report the data available in our system. Learn more.
During the reporting year, we verify the limits and send requests to sellers to complete the DAC7 if they exceed any of them. While verifying the limit, we take into account the number of transactions and sales value on all of the seller’s accounts on Allegro and Allegro Lokalnie. Within the limit, we also account for transactions unpaid by buyers.
Before submitting the report, we verify the limits once again. In the report, we only consider successful transactions. If we grant you a transaction rebate or a refund of the transaction fee, we will not account for it in the report.
