Changes for buyers. A new limit has come into effect

The recent amendment to the law increases the tax exemption limit for civil law transactions from 3000 PLN, which had not been adjusted since 2001. This change primarily benefits individuals purchasing used items from private sellers through various platforms. However, exceeding the limit incurs tax on the entire amount, not just the excess. Buyers must declare and pay the tax within 14 days if the limit is surpassed. The new exemption limit took effect on November 3, while other changes will be implemented on January 1, 2027. The tax applies mainly to transactions between private individuals, with different rules for sales involving companies.