Tax on civilian law (PCC) remains 1 of the most undervalued taxation obligations in Poland — until the failure to complete the formalities threatens with severe consequences. In 2025, the maximum punishment for failing to pay the PCC within the deadline reaches 93 320 PLN.
Only 14 days to settle – the taxation does not forgive delays
The payer has 14 days after the conclusion of the contract to study and pay the PCC tax. Should this deadline be exceeded, it may be initiated tax penaltieswhich will consequence in a fine. Its amount, depending on the offence and circumstances, may be higher than PLN 466,60 au 93 320 PLN.
In practice this means that people who, for example, They bought a car from a private person.awarded or received loan, they have a donation agreement.and have not completed the formalities within the time limit, they are subject to severe sanctions.
When do you gotta pay PCC?
PCC taxation affects many different situationsThat's not always obvious. Among them are:
- Sales contracts – e.g. acquisition of a utilized car between individuals,
- Cash loans,
- Donation Agreements (outside the closest family),
- Establishment of a mortgage,
- Life contracts,
- Amendments to the articles of association.
The amount of taxation is usually 2% of marketplace value subject substance of the contract — and precisely market value, and not the price in the contract, is the taxation base. Fiscus has the right to challenge the given value, especially if it is understated by more than 33% the market. In specified circumstances, the taxable individual may be charged costs expert opinion.
How and erstwhile to make a declaration?
Tax payers are obliged to deposit PCC-3 declaration (or PCC-2if there are more taxpayers) within 14 days from the conclusion of the agreement. The paper may be submitted:
- traditionally at the taxation office,
- Electronic via e-IRS.
Once the declaration has been made, the work should be regulated immediately. If the contract is concluded in the form of notarial act, this taxation work passes to notarywho collects and transfers the taxation to the office.
Active grief – a way to avoid a fine
There is another way for the forgetful: active grief. If the payer He'll study to the office himself. and will make a declaration together with late taxes and dues interest on delaymay avoid a fine. It is simply a condition for the Authority not to initiate an investigation earlier.
An active regret may be made in writing or by the e-Office, indicating the reason for the failure to comply with the work and declaring its willingness to remedy it.
When does PCC not apply?
There are situations where do not request to pay PCC taxeven if a contract has been concluded:
- purchases from companies (e.g. car dealership),
- donations in the immediate family (e.g. between parents and children),
- contract value less than PLN 1000,
- purchase of goods or vehicles outside Poland,
- conclusion of the contract in the form of a notarial act with a taxation work transferred to a notary.
Consequences and recommendations
The PCC tax, although frequently underestimated, can become a serious financial problem. taxation offices announce increased checks, in peculiar in the area of the secondary vehicle marketplace and private loans.
Tax experts urge that all time a civilian law action is carried out, the PCC is obliged to be completed as a substance of urgency. In case of doubt, it is worth consulting the taxation advisor or utilizing authoritative sources of information available in the e-IRS.
Continued here:
Late payment of the PCC taxation can cost up to PLN 93,000 – fresh taxation rigors
