Second-hand buying has become everyday for many Poles, especially in the face of rising prices of fresh products. PMR study for Allegro Locally indicates that three quarters of Poles made specified transactions last year. Most of us treat them as private matters, but the reality is different: the state is involved, and Not knowing can cost you as much as 93 1000 PLN. fresh regulations and fiscal tools make the era of anonymous online purchases come to an end, and taxation offices actively control transactions in 2025.
The work to pay taxation on civilian law acts (PCC) rests with the buyer erstwhile the value of the item utilized exceeds thousand zlotys. This is simply a key change that applies to anyone who acquires more costly electronic equipment, bicycle or furniture from a natural individual on platforms specified as OLX or Allegro. deficiency of awareness of these provisions and failure to complete the formalities within the prescribed time limit may lead to serious financial consequences.
PCC from online purchases: Who and erstwhile must pay?
A taxation on civilian law (PCC) is an work that is amazing to many buyers. Unlike transactions with companies where we pay VAT, erstwhile buying utilized goods from a natural person, the buyer is obliged to regulate 2% of the transaction value. The key is the threshold. 1000 PLN – if the price of the smartphone, bike or console utilized exceeds this amount, you must pay the tax.
The taxation liability arises erstwhile the purchase-sale contract is concluded, regardless of its form, in writing or orally. From now on, you only have 14 days to complete the PCC-3 form and payment of the amount due to the taxation office. It is worth remembering that the full value of items counts if you buy a fewer items in 1 transaction. For example, buying a utilized laptop for PLN 1200 means 24 taxation to be paid.
Fiskus is watching you: The DAC7 Directive changes the rules of the game
For years, second-hand buying on the net remained off the taxation radar, which favored anonymity. The situation changed drastically with the implementation of the EU Directive DAC7 in Poland in 2023. This act imposed on all major trading platforms, specified as Allegro, OLX, Vinted, Facebook Marketplace or Airbnb, the work to regularly study data about their users and their transactions.
What does this mean in practice? Platforms shall supply detailed information to the gross administration, including full individual data, residence addresses, taxation identifiers, sales values and number of transactions. Although this strategy was created primarily for the intent of controlling sellers, the collected data is besides utilized to identify buyers who systematically or erstwhile make purchases above the taxation threshold. IRS algorithms in 2025 are advanced adequate to capture specified transactions.
Consequences of negligence: Penalties up to PLN 93,000 and interest
Failure to comply with PCC taxation obligations can have very serious consequences. Failure to submit a PCC-3 declaration and no taxation payment within 14 days the acquisition may consequence in the initiation of a taxation infringement procedure and, in the case of larger amounts, even a taxation offence. The taxation office has the right to charge interest on late payment and to impose a fine.
In 2025, penalties are significant. They may scope from 1 tenth to 20 times the minimum wage. This means that you are being sanctioned for the unpaid PCC taxation from about PLN 460 to over PLN 93 thousand. The final amount depends on a number of factors, specified as the dimension of the delay, the value of the transaction, and whether the payer submits himself to the office under the alleged "active regret", which can mitigate the penalty. Ignoring public calls can only make things worse.
Important exceptions: erstwhile do you not gotta pay PCC tax?
Fortunately, not all second-hand transactions are subject to the work to pay PCC tax. There are circumstantial exemptions that are worth knowing to avoid unnecessary formalities. First of all, you do not pay PCC if you buy an item from an entrepreneurand the transaction is documented by a VAT invoice. In that case, the seller shall clear the taxation on goods and services.
In addition, the taxation work does not apply transactions between closest household members (e.g. spouses, children, parents). The most crucial exception, however, is value of transactions not exceeding PLN 1000. Remember that erstwhile you buy a set of items (e.g. a smartphone with headphones and a case) or a fewer things under 1 contract, it counts total value of all elements. Always check the acquisition value before clicking “buy now”.
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Millions of Poles buy secondhand. The Fist is waiting with the PCC tax! Penalties up to PLN 93,000.
