Poland changes tax on used goods: threshold to triple

Poland plans to triple the value of used goods that can be bought from private sellers without paying the civil law transactions tax (PCC), from 1,000 to 3,000 zlotys. The Senate approved the relevant law on September 24, and the document now awaits the president's signature.

This was reported by Business Insider Polska. The bill provides for changes to the rules for the sale of movable property—for example, used phones, computers, furniture, household appliances, or bicycles.

Currently, the purchase of movable property is exempt from PCC if its value does not exceed 1,000 zlotys. If the amount is higher and the transaction is subject to PCC, the buyer must pay tax at a rate of 2%. The PCC-3 declaration and the tax itself, as a general rule, must be filed and paid within 14 days after the tax obligation arises.

After the changes come into force, no tax will be payable on the purchase of movable property worth up to 3,000 zlotys. This will apply, in particular, to private transactions through platforms such as Vinted, Allegro, or OLX, but the platform itself does not determine the occurrence of the tax: the key factors are the seller, the nature of the transaction, and whether it is subject to VAT.

Poland's Ministry of Finance explains the increase in the threshold by the fact that the current limit of 1,000 zlotys has been in effect since 2001 and has long failed to reflect changes in prices and incomes. Moreover, for small amounts, the state's costs of administering and collecting the tax may approach or even exceed the amount of the payment itself.

The main provisions of the law are to take effect on January 1, 2027. At the same time, the increase of the PCC exemption threshold to 3,000 zlotys is scheduled to launch earlier—14 days after the official publication of the law. For this, the document must first be signed by the President of Poland.

Based on materials from: Senate of Poland, Business Insider Polska, Gov.pl