A new era of tax enforcement for online earners is underway, as authorities across Europe begin to systematically address previously unreported income from e-commerce and live streaming. Driven by a new EU directive granting tax agencies access to transaction data from platforms like Allegro, Vinted, and Amazon, the crackdown aims to capture revenue from the rapidly expanding digital economy-retroactively covering sales and rentals from 2023 and 2024. While casual sellers remain largely unaffected, both businesses and content creators should prepare for increased scrutiny of their online earnings.
The era of untaxed online earnings is coming to an end. Tax authorities are systematically targeting individuals and businesses that regularly generate revenue through online sales or live streaming, but have not been reporting those profits. The crackdown extends to users of popular e-commerce platforms as well as streamers who rely on viewer donations. For both groups, the message is clear: unreported income from the internet will likely trigger a tax demand.
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The shift stems from an EU directive requiring member states to implement new tax regulations for those offering goods or services online. This includes sales conducted through platforms like Allegro, Vinted, and Amazon. In practice, this means tax authorities have gained access to transaction data from e-commerce platforms, enabling a more effective effort to identify and address individuals regularly trading online while avoiding tax obligations. The move reflects a broader trend of governments seeking to capture revenue from the growing digital economy.
When Sellers Don’t Need to Worry
In early 2025, the head of the National Tax Administration received its first comprehensive reports detailing online activity, including both sales and rentals. The data, provided by online platform operators with retroactive effect, covered the years 2023 and 2024. According to available information, the tax authority received detailed reports on nearly 300,000 e-commerce sellers.
However, the new requirements do not apply to individuals making occasional or small-scale sales. Sellers who completed no more than thirty transactions, with a combined value not exceeding 2,000 euros, during a reporting period are exempt from the reporting system. Once either of these thresholds is crossed, the seller’s data is included in the tax authority’s system.
This means someone selling used clothes on Vinted or pre-owned books on Allegro doesn’t need to fear an audit, as long as they remain within the specified limits. It’s crucial, however, to monitor both the number of transactions and their total value.
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Streamers No Longer Exempt
Live streamers are also under increased scrutiny. Previously, they could exploit a tax loophole where donations under 5,733 Polish Zloty (approximately $1,400 USD) received from a single person over five years weren’t declared as income. This effectively allowed them to avoid taxation on significant sums.
However, the tax authority determined that verifying whether payments genuinely originated from different donors was impractical. As a result, all so-called “donations” will now be treated as income and subject to taxation.
How Online Donations Will Be Taxed
Under the new rules, every payment from viewers is considered income. This income can be classified as income from personally performed activities or as business activity, depending on the scale and regularity of the creator’s work.
When filing under the general rules, a rate of 12 percent applies to income up to 120,000 Polish Zloty (approximately $29,000 USD) annually, and 32 percent on amounts exceeding that threshold. A flat tax rate of 19 percent is available. Those using the lump-sum tax scheme will pay 15 percent or 8.5 percent, depending on the nature of their business.
Beginner Creators Will Feel the Impact Most
The changes will disproportionately affect those who were just building their online presence and developing their businesses without complex tax formalities. Now, with every payment – regardless of its size – needing to be reported, many beginner streamers will have to reassess whether continuing their online activities remains financially viable. The new regulations could potentially stifle the growth of smaller content creators.
