Second-hand purchases on Vinted and OLX up to 3,000 zł to be exempt from PCC tax

The Sejm has passed, and the president has signed, amendments to the law on the tax on civil-law transactions (PCC): the exemption limit for movable goods bought from private individuals will rise from 1,000 to 3,000 zł. Until now, anyone buying an item worth more than 1,000 zł from another private person had to calculate the 2% PCC themselves, fill in a PCC-3 form and pay the tax within 14 days — regardless of whether the deal was struck in the car park outside their home or through a listing on a portal.

According to Joanna Łuksza, an expert accountant at IFIRMA.PL, scrapping the forms for purchases between 1,000 and 3,000 zł will lower the administrative barrier and support the second-hand market.

Experts warn that the new threshold is not a “tax-free amount”. If a laptop or bicycle costs 3,100 zł, the 2% is paid on the full amount — 62 zł; when several items are bought from one seller, for example for 3,500 zł, the limit applies to the whole transaction. Understating the price in the contract is risky: the tax is calculated on market value, and if the tax office has suspicions it can charge the difference and impose a fine.