Purchases up to 3,000 PLN tax-free. New exemption limit from PCC. After 25 years

A significant change in Poland affects private sales, raising the tax exemption limit for civil law transactions (PCC) from 1,000 to 3,000 PLN as of November 3. The PCC tax, which is 2% of the transaction value, is paid by the buyer. This exemption applies to movable goods sold for less than 3,000 PLN, allowing buyers to avoid the tax on smaller purchases. If the seller is a VAT taxpayer, the transaction is also exempt from PCC regardless of the amount. The market value of the item determines the tax obligation, and the tax authorities can challenge undervalued sales. Sales of items located outside Poland are taxed if the buyer resides in Poland and the transaction occurs within its territory.