DAC7 in Poland 2026: What Airbnb Sends to the Polish Tax Office

DAC7 in Poland 2026: What Airbnb Sends to the Polish Tax Office

Airbnb, Booking, Vrbo and a dozen other platforms have been reporting your income and personal data directly to the Polish tax authority KAS since 1 January 2024 under the DAC7 directive. In 2026 KAS already has two full years of data and cross-checks them against host PIT-28 and PIT-36 returns.

Council Directive (EU) 2021/514 of 22 March 2021, known as DAC7 (the seventh amendment to the directive on administrative cooperation), was implemented into Polish law by the Act of 23 May 2023 on exchange of tax information with other states. Full reporting started 1 January 2024, the first report for 2023 was filed with KAS by 31 January 2024, the second for 2024 by 31 January 2025. In January 2026 platforms filed the third report, for 2025. This is the report that will drive audits and clarification notices in 2026.

What DAC7 Is and Who It Covers

DAC7 forces "digital platforms" to report to tax authorities the income of persons who sell goods, provide personal services, rent transport or rent real estate via the platform. For STR the reporting platforms include:

• Airbnb Ireland UC and Airbnb Payments Luxembourg
• Booking.com B.V. (seated in Amsterdam)
• Vrbo (Expedia Group)
• Noclegi.pl, Nocowanie.pl (Polish operators)
• HomeToGo, Holiday Lettings, FlipKey
• Smaller PL platforms: Travelist, Triverna

The duty applies to every platform seated in the EU or any non-EU platform whose users are EU residents and which operates in the EU market.

What Data the Platform Sends to KAS

The full data scope is set in Article 36a of the Polish Act on exchange of tax information. Platforms send:

• Host identification data: first name, surname, PESEL or NIP, address, date of birth
• Bank account number (IBAN) used for payouts
• Total gross income for the quarter and the year
• Number of transactions (booking days, guest-nights)
• Property address and category (apartment, house, room)
• Fees and commissions charged by the platform
• Days of rental in the calendar year
• Land and Mortgage Register number if the host provides it

KAS will reconcile all of this with your PIT, ZUS data and Polish bank data. A mismatch of PLN 1 triggers verification activities.

How Airbnb Informs the Host About the DAC7 Report

From January each year Airbnb emails and posts to the host panel an "Earnings Summary for Tax Reporting" document. It contains exactly the values that will be sent to KAS. Check in the Airbnb panel: Account, Taxes, Tax documents. The document includes:

• Total Gross Income (before Airbnb commission)
• Service Fees (Airbnb commission 14% to 16%)
• Adjustments (cancellations, refunds)
• Number of bookings and Number of nights
• Listing IDs with addresses

This is the same set that goes to Polish KAS through EU information exchange. Booking.com publishes a comparable "Annual Income Statement" in Extranet under the "Finance" tab.

Table: What the Platform Reports vs What the Host Enters in PIT

Item	What Airbnb sends to KAS	What the host enters in PIT-28	Possible gap
Gross income	Amount from guest (before commission)	Net income (after commission)	14% to 16%
Cleaning	Part of Total Gross	May be excluded from ryczalt	5% to 10%
Tourist tax	Part of Total Gross in some cities	Excluded	2% to 5%
Cancellations	Gross less refund	Only actual income	up to 20%

The gap between the Airbnb report and your PIT-28 is natural and reflects the principle of recording net income for the host. But a gap ABOVE 25% or PLN 30,000 in absolute terms triggers an automatic clarification request.

When and How KAS Contacts the Host

From our practice, KAS acts in three stages:

Stage 1: information letter (February to April)

The mildest form. The office informs you that it received the DAC7 report and asks for voluntary reconciliation with PIT. Deadline: 14 days. No sanctions if you correct the PIT.

Stage 2: formal clarification request (from April)

Formal request under Article 155 of the Polish Tax Code. Deadline: 7 days. You must present evidence (Airbnb VAT invoices, cleaning receipts, revenue ledger). No reply: order fine PLN 2,800.

Stage 3: tax proceedings

If clarifications are insufficient, KAS opens proceedings and may assess additional tax + late interest 14.5% per year + 75% sanction on the arrears (Article 30(1) of the Polish Fiscal Penal Code).

How to Properly Reconcile Airbnb With PIT-28

Step-by-step method we recommend to clients:

1. Download the full-year "Earnings Summary" from the Airbnb and Booking panels
2. Pull the bank statement for the account that received the payouts
3. Sum the platform inflows on the account and compare to Earnings Summary
4. Subtract commissions, tourist tax and refunds from Total Gross
5. Enter the resulting amount in PIT-28 as STR business income
6. Keep the Excel reconciliation as audit evidence for at least 5 years

Private Rental vs JDG: Reporting Differs by Form

DAC7 is sent regardless of the tax form. The difference is on the host side:

• Private rental on ryczalt: PIT-28, 8.5% rate up to PLN 100,000, 12.5% above. No costs deducted
• JDG (sole proprietorship) on ryczalt: PIT-28 from business activity, same rates, but ZUS contributions and the cash register option
• JDG on PIT general rules: PIT-36 with cost deduction (cleaning, Airbnb commissions, depreciation)
• Sp. z o.o. (Polish LLC): CIT-8, income booked on account 700, Airbnb commission as a tax-deductible cost

Sanctions for DAC7 vs PIT Mismatch

The most common sanctions:

• Additional tax assessment + late interest 14.5% per year
• Polish Fiscal Penal Code (KKS) sanction: 75% of arrears for intentional, 30% for negligent
• KKS fine for an individual host: up to PLN 33,600
• Entry in the KAS Central Register of Unreliable Taxpayers
• KAS bank account block for up to 72h (Article 119zv of the Polish Tax Code)

Special Case: Guest Cancellations

If a guest cancelled and Airbnb only paid out 50%, the DAC7 report shows 50% as Net Earnings. But the Airbnb panel has the full Total Gross history with refunds. So always pull the full historical "Earnings Summary", not just the monthly summary.

Frequently Asked Questions

Does DAC7 only apply to large hosts with 50+ bookings per year?

No. The 30-transaction-per-year and EUR 2,000 threshold you often hear about applies only to sellers of goods, not to property rental. Property rental is reported from the very first booking with no monetary threshold. Even 1 night on Airbnb in 2025 reaches KAS in January 2026.

What if I rent through several platforms?

Each platform files a separate DAC7 report. Airbnb reports its own, Booking its own, Vrbo its own. KAS aggregates them and compares with the PIT you filed. So total your income across all platforms and enter the full amount in PIT-28.

Can I choose which income to report and which to skip?

No. The Polish tax system requires reporting all income. Omitting even part of Airbnb income is a fiscal misdemeanour (Article 56 KKS) or a fiscal offence if the arrears exceed five times the minimum wage (PLN 4,666 x 5 in 2026). DAC7 makes any attempt to hide part of the income immediately detectable.

What are the fines for not filing PIT despite a reported DAC7?

Fine PLN 1,400 to 33,600 + tax assessment + late interest 14.5% per year + 75% sanction. For a host with PLN 50,000 of hidden income (~PLN 4,250 ryczalt tax) the real sanction is 4,250 + 3,188 (75%) + 200 (interest) = PLN 7,638 plus the fine. In total over PLN 9,000 for trying to hide PLN 4,250 of tax.

What if the host is also an employee on a regular employment contract?

Anyone can run private rental on ryczalt regardless of employment. But rental income is not combined with employment income. You file two separate PITs: PIT-37 from employment (settled by the employer) and PIT-28 from ryczalt (by 30 April). DAC7 informs KAS only about the platform income.

Can I correct PIT-28 after receiving the Airbnb report?

Yes, you can file a PIT-28 correction up to 5 years back through ePUAP or at the office. If the correction is voluntary and before any proceedings start, the KKS sanction is reduced to 25%. If you pay voluntarily within 7 days of the correction, you can obtain full exemption from sanction (Article 16a KKS). Much cheaper than waiting for a KAS notice.

To avoid DAC7 surprises and keep all audit documents at hand, use the Standard Package HostReady. You receive an Airbnb-to-PIT reconciliation checklist, a KAS-accepted Excel template, PIT-28 correction instructions and reply templates for office requests, ready to use in 2026.