OnlyFans in Poland: Legality, Taxation, and Business Setup

Poland has emerged as a favorable destination for OnlyFans creators, offering a legal framework that supports content creation and a tax system that benefits digital entrepreneurs. This article explores the legality of OnlyFans in Poland, taxation specifics, business registration requirements, and additional advantages of operating from this Central European country.

Only Fans Business in Poland – Key Facts

Is OnlyFans Legal in Poland?

Yes, OnlyFans is legal and accessible in Poland. The platform operates without restrictions, and creators can legally produce and distribute content, including adult material, provided they adhere to Polish laws. Key legal considerations include:

• Age Restrictions: Content must not be presented to individuals under 15 years of age.
• Prohibited Content: The production or possession of pornographic materials involving minors, bestiality, or scenes of violence/rape is illegal under Article 202 of the Polish Penal Code.
• Consent and Distribution: Creators must ensure that all content is consensual and not distributed to unwilling recipients.

As long as creators comply with these regulations, operating an OnlyFans account in Poland is within the bounds of the law.

Taxation for OnlyFans Creators in Poland

Poland’s tax system offers a simplified and favorable approach for OnlyFans creators, particularly through the lump-sum tax on recorded revenue.

Lump-Sum Taxation

• Tax Rate: An 8.5% tax rate applies to revenues up to PLN 100,000 annually. Earnings exceeding this threshold are taxed at 12.5%.
• Applicability: This taxation method is suitable for digital content creators, including those on OnlyFans, as it simplifies tax calculations by applying a fixed rate to gross income without deductions.

VAT Considerations

While OnlyFans, operated by Fenix International, is responsible for collecting and remitting VAT on transactions, Polish creators may still need to register for VAT if their annual revenue exceeds PLN 200,000. 

Taxable Income Basis

A pertinent issue is whether creators should be taxed on the gross amount received from subscribers or the net amount after OnlyFans’ commission. Given that creators never receive the full payment (OnlyFans deducts its commission before transferring funds), there is a strong argument for taxing only the net income.

However, as expense deductions are generally not permitted under the lump-sum tax system, seeking a formal tax ruling can provide clarity and mitigate potential disputes .

Business Registration Requirements

Regular and organized activity on OnlyFans is considered a business under Polish law, necessitating formal registration.

Sole Proprietorship (Jednoosobowa Działalność Gospodarcza)

• Registration: Creators can register as sole proprietors through the Central Registration and Information on Economic Activity (CEIDG) portal
• Process: The registration process is straightforward and can be completed online using a trusted profile or electronic signature.

Accounting Obligations

Registered entrepreneurs must maintain accurate records of their income and, if applicable, expenses. While the lump-sum tax system simplifies accounting by eliminating the need for detailed expense tracking, creators must still keep records of their revenues and ensure timely tax filings.

OnlyFans Business only in Poland!

Poland presents a compelling option for OnlyFans creators seeking a legal, tax-efficient, and supportive environment. By understanding and complying with local laws and regulations, creators can operate their businesses effectively and capitalize on the benefits Poland offers.

Consulting with legal and tax professionals is advisable to ensure full compliance and optimal business practices.