KAS has data from Airbnb and Booking.com. Thousands of Poles will pay severe penalties

National taxation Administration already has complete data on all transactions from 2023 to 2024 conducted through platforms specified as Airbnb and Booking.com. This is the end of the "grey zone" era for tens of thousands of housing owners who made money from tourists but forgot to share profits with the tax. The EU DAC7 regulations, which entered into force in Poland on July 1, 2024, changed the rules of the game irretrievably. Now any transaction, whatever the amount, went to the IRS database, which means that even a one-time rental for the weekend did not escape the officials' attention.

The consequences for renters who have not settled with the taxation may be Financial damage. Already in the first 4th of 2025 was reported 42 % increase in PIT-28 correction in Mazowieckie Voivodeship, and more than 40 percent of irregularities were detected in seasonal checks. It's a signal that the KAS works and does not intend to let go. If you've always rented an flat through platforms, your data is already in the possession of the IRS. The time for consequence is limited, and ignoring the problem could cost you thousands of gold.

The IRS sees all move: Full data already in KAS

The entry into force of the EU DAC Directive7 is simply a real breakthrough in the monitoring of short-term rental income. Since 1 July 2024, booking platforms are required to supply the Polish fiscal authority with detailed information about each transaction. According to Grzegorz Żurawski, president of the Polish Short word Rental Association, any private individual who, for once, sold the accommodation via Airbnb or Booking.com has automatically entered the taxation database. There is no place for cases or exceptions – the strategy is ruthless and comprehensive.

The data received by the National taxation Administration are highly detailed. These include: Name of the landlord, address of residence, NIP or PESEL number, bank account number and full amount of revenue obtained through a platform. This allows KAS controllers to rapidly compare this information with taxation returns made by landlords. Officials no longer gotta look – they have everything on a platter. This unprecedented access to data makes Hiding gross became virtually impossibleand the hazard of uncovering irregularities is evidence high.

No more grey zone: What punishments endanger tenants?

For many renters, the deficiency of settlement of short-term rent income was a standard practice. Now it's changing. Unlike the sale of second-hand items on OLX or Vinted, where taxation thresholds apply, short-term rent has no limits. Any gold earned from overnight stays is subject to taxation, which is key information, frequently ignored by property owners. Deputy Minister of Finance Zbigniew Stawicki makes it clear that short word rental is one of the precedence control areas of the KAS. The losses of the Treasury due to the grey region in this manufacture are estimated to be almost PLN billion per yearWhich only increases the fiscal determination.

The financial consequences for those who have not settled correctly can be severe. The maximum fine for the taxation offence is presently PLN 30 thousandand the taxation punishment can scope PLN 14 thousand. In addition, there is simply a request to pay outstanding taxation and interest on late payment. KAS has the right to conduct inspections even to five years back, which means that the 2020 accounts can besides be checked. For example, if the owner rented an flat for PLN 2500 per period and did not pay the tax, the yearly flat payment (8.5 percent) would amount to PLN 2550. After counting interest (about PLN 300-500) and punishment (min. PLN 1900), the full cost may be around PLN 5000 for 1 year. If a maximum fine is imposed by the court, the full amount to be paid may increase to more than 35 1000 PLN.

Private rental or business? Key Difference

Many renters inactive misinterpret erstwhile their business ceases to be an occasional private lease and becomes a full economical activity. According to the tax, if the rental is linked to additional services, specified as cleaning, changing sheets, access to breakfast or reception, can be classified as an economical activity. It's in the eyes of the law to supply hotel services, not simple rent.

Such qualification has serious consequences. It means necessity. registration of economical activity, payment of VAT (basic rate of 8 percent), issuing of accounts with fiscal cashier and payment of ZUS contributions. According to the portal Law.pl, if the owner does not establish a business and mistaxes the services as a private rental and the taxation will detect this irregularity during the inspection, he may request tax subsidies including interest and penalties. The difference in explanation can cost thousands of zlotys and years of office problems.

Holiday raid of KAS: Where and erstwhile to anticipate control?

The National taxation Administration is not waiting for the end of the season. Now Intensifies control activities, especially during the summertime season. The summertime control wave began in tourist destinations, focusing primarily on coastal, mountain and Mazury regions. KAS officers are present in popular resorts on the Baltic, specified as Mielno, Leba or Władysławowo, in mountain towns like Zakopane, Karpacz and Szklarska Poręba, as well as summers in Warmia and Mazury, especially in Giżyck and the Santas.

It is worth noting that controllers are not limited to standard working hours. They besides work evenings, nights and weekends, adapting its activities to the circumstantial characteristics of catering and short-term rental facilities. Their goal is to capture irregularities where the tourist movement is the largest and the temptation to hide income – the highest. That means that the hazard of control is real and immediateand deficiency of preparation can consequence in severe consequences.

What to do now? applicable Action Plan

Time for action is limited, and passiveness can cost you very much. If you rent or rent an flat through net platforms, you should take concrete steps right now:

• Verify all your taxation bills for the years 2023-2024. Check if any gross from the rental has been correctly declared in the taxation return. Remember that all transaction – even a one-time transaction – was reported to the KAS.
• Consider making an active regret if you have taxation arrears. This is simply a announcement by the taxation office of an mistake that allows you to avoid punishment, if you submit it before the taxation office itself begins control. The sooner you do this, the better the terms can negotiate.
• Consult the taxation advisor on the form of taxation. With regular leases and advanced incomes, registration of business activity can be not only a work but besides a more favourable taxation solution.
• Start keeping reliable records of all gross and costs related to rental. Save invoices for repairs, cleaning, bed linen, as well as all leases and confirmation of transfers. In the case of checks, you will gotta prove all expense and income.

This is only the beginning of changes in the short-term rental industry. The Ministry of athletics and Tourism is planning a ready-made bill by the end of the first 4th of 2025, with a planned entry into force in May 2026. Key planned changes include a central registry of facilities with unique recognition numbers and monthly reporting platforms obligations. Without a number from the central register, it will not be possible to issue an offer on platforms. As Mr Zbigniew Stawicki concludes: “Those who pay taxes can sleep peacefully”. This is the best advice for any landlord offered to guests for short stays. The era of hiding income from the taxation has definitely ended.