Poland raises car‑purchase tax penalties and warns of ending cheap leasing buyouts

In Poland, buyers of used cars from private sellers must submit a PCC‑3 tax declaration and pay a 2 % transfer tax within 14 days. Missing the deadline can trigger fines ranging from 481 zł to 96 120 zł, often exceeding the tax due. Taxpayers can mitigate the penalty by filing a “active remorse” notice with the tax office, admitting the breach before formal proceedings begin.

At the same time, upcoming changes to the tax code may eliminate the current practice of low‑cost lease‑to‑buy arrangements for company cars. Companies are advised to review lease contracts that are due to expire and consider completing buyouts under the existing rules before the new regulations take effect.