A revolution in PCC - what changes for online buyers?
The Ministry of Finance has announced the first change in more than twenty years to the rules on tax on civil law transactions (PCC). Under the draft of the new Local Taxes Act, the PCC tax-free threshold for purchases of movable items from private individuals will be tripled - from the current PLN 1,000 to PLN 3,000. This is a fundamental change for millions of Poles who regularly buy on platforms such as OLX, Vinted or Allegro.
The change will cover an extremely broad range of everyday items. These include used electronic equipment (smartphones, laptops, games consoles), household appliances, furniture, bicycles, children's prams, and even animals acquired from private breeders. In practice, this means that the vast majority of typical consumer transactions on the second-hand market will be removed entirely from the scope of the tax obligation.
The new rules are due to enter into force in 2026. The Ministry of Finance has included the change in the draft Local Taxes Act, which, in the view of experts, significantly improves the chances of the legislative process running smoothly. For buyers, this means real savings and an end to burdensome bureaucracy.
What is PCC and why is it a trap for buyers?
Many consumers are unaware that there is an obligation to pay PCC when buying used items from private individuals. Under the Act of 9 September 2000 on tax on civil law transactions, every purchase of a movable item with a market value above PLN 1,000 from a private person (who is not a business owner) creates two obligations for the buyer:
- payment of 2% PCC on the market value of the item purchased,
- filing the PCC-3 return yourself with the Polish Tax Office (urząd skarbowy) within 14 days of the date of the agreement.
The problem is that citizens fail en masse to comply with this obligation - most often simply because they do not know about it. When buying a used phone for PLN 1,500 on OLX, few buyers think about having to visit the tax office. Yet the consequences of neglecting this can be severe.
The tax authorities have increasingly effective tools for verifying online transactions. If an unreported transaction is detected, the buyer may receive a request to file an overdue return and pay the tax together with late-payment interest, and in extreme cases may also face penalties under the Fiscal Penal Code. That is why it is so important to keep track of changes in tax law and take a conscious approach to fiscal obligations.
Why is the government raising the PCC limit?
The decision to triple the PCC tax-free threshold has solid economic and practical justification. The Ministry of Finance points to several key reasons for the change.
Fiscal inefficiency of the current threshold
According to the ministry's official documents, the costs of enforcing the tax on transactions only slightly above PLN 1,000 often exceeded the amount of the tax itself. These costs included postal charges, the handling of bank transfers and the working time of officials conducting clarification proceedings. In effect, the state was subsidising the collection of these amounts.
The dramatic impact of inflation
The current PCC exemption limit has remained unchanged since 1 January 2001. Over 25 years, prices of goods and services in Poland have risen by almost 111 per cent, while the average gross monthly salary in the national economy has jumped by as much as 297 per cent. Keeping the threshold at PLN 1,000 was therefore completely detached from present-day market realities. Items that cost a few hundred zloty a quarter of a century ago now regularly exceed the current limit.
Earlier reform attempts
It is worth stressing that this is not the first attempt to change these rules. As early as February 2026, similar solutions were announced as part of a broader deregulation package, but legislative work stalled at government level. The current initiative - including the change in the draft Local Taxes Act - is intended to improve the chances of the new rules being successfully adopted.
What the change means in practice - concrete benefits for buyers
Raising the tax-free threshold from PLN 1,000 to PLN 3,000 will bring tangible financial and administrative benefits. Consider a specific example: when buying a used laptop for PLN 2,900 from a private individual, under the current rules the buyer must pay PLN 58 in tax (2% of PLN 2,900) and file a PCC-3 return with the tax office. Once the new rules take effect, the same transaction will be fully exempt from tax and will require no contact with the tax authorities at all.
However, you should keep several important legal points in mind:
- The exemption applies only to purchases from private individuals who are not running a business - purchases from businesses are subject to other rules (VAT).
- The PLN 3,000 limit refers to the market value of a single transaction - the tax authorities may challenge an understated price in the agreement.
- For transactions above the new PLN 3,000 threshold, the obligation to pay 2% PCC and file a PCC-3 return will still apply.
- The change does not affect PCC on the purchase of real estate or vehicles, or other civil law transactions covered by the Act.
It should also be noted that the new rules are not retrospective. If you made a purchase above PLN 1,000 before the amendment came into force and did not file a PCC-3 return, the tax obligation still exists under the old rules. In that situation, we recommend settling the arrears as soon as possible - ideally with the help of a professional legal adviser.
Buying something worth more than PLN 3,000? Remember your obligations
Although the new PCC exemption limit will cover the vast majority of everyday transactions on the second-hand market, there will still be situations in which the tax obligation remains. This applies above all to purchases of more expensive electronic equipment, designer furniture, musical instruments or premium sports equipment - that is, items whose market value regularly exceeds PLN 3,000.
For such transactions, the buyer will still be required to calculate the tax themselves, file the PCC-3 return and pay the amount due on time to the account of the relevant tax office. Failure to comply may result in fiscal penal liability, so it is worth exercising particular caution.
If you have any doubts about the obligation to pay PCC - whether in connection with the planned legislative changes or current transactions - please contact our firm. Our tax law specialists will help you assess your situation, prepare the necessary documents and avoid unpleasant consequences from the tax authorities. Do not wait for a summons from the tax office - act proactively and consult professionals about your case today.
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