Poland to increase PCC tax exemption limit for used goods

The Polish Ministry of Finance is raising the exemption limit for Civil Law Transactions Tax (PCC) regarding the purchase of used movable goods from private individuals. Under the upcoming legislative changes, the threshold at which a buyer must file a PCC-3 declaration and pay a 2% tax will increase from 1,000 PLN to 3,000 PLN.

This change affects transactions involving items such as electronics, furniture, and clothing, which are frequently traded on platforms like OLX, Vinted, and Allegro. The new limit applies to each individual transaction rather than an aggregate of multiple purchases. Buyers remain responsible for filing the declaration and paying the tax within 14 days of the transaction.

Tax experts advise against underreporting the value of items to stay below the threshold, noting that tax authorities may challenge declared prices if they do not reflect the actual market value of the goods.