Julita Karaś-Gasparska: From tomorrow, the higher limit for exemption from PCC

According to Article 9(6) of the Civil Law Transactions Tax Act, sales of movable goods are exempt from tax if the taxable base does not exceed 1000 PLN, which will increase to 3000 PLN. This exemption aims to exclude relatively low-value purchases by private individuals from taxation. The PCC Act has been in effect since January 1, 2001, and the exemption amount has not changed despite rising wages and significant inflation. Consequently, even minor daily transactions, such as buying a used smartphone, bicycle, or skis, required buyers to file a declaration and pay the civil law transaction tax.