Disposal of In-Game Items for Consideration in Polish Personal Income Tax

The article discusses the taxation of disposal of in-game items for consideration under Polish personal income tax. This is an issue which has received little attention in the tax literature to date and which, given the growing popularity of online games and the blurring of the boundaries between the real and virtual economy, is of significant practical importance. The main aim of this contribution was to analyse and evaluate the positions of the tax authorities on this matter, based on the individual tax interpretation issued. The first part of the study presents the features of in-game items as well as the rules for crafting and trading such items. The second part deals with the taxation of the disposal of such items for consideration by both entrepreneurs and non-business persons. The considerations serve to prove the hypothesis that the interpretation of the current Polish legislation in the context of transactions with game objects poses problems for both taxpayers and tax authorities, which is evidenced by the numerous doubts of taxpayers expressed in requests for individual tax interpretations, as well as the divergent positions of the tax authorities. The analysis carried out has made it possible to identify the issues which give rise to controversy and the main theoretical assumptions which should precede the introduction of legislative changes in this area.