Tax from civil law transactions (PCC) applies, among others, to: sales and loan agreements. We often forget about it when we buy car from a private person.
PCC tax on a car – how much is it and when does it have to be paid?
In the case of purchasing a car from an individual, the PCC tax is 2%. the value of the vehicle as indicated in the sales contract. Tax applies to situations when we buy a car from an entity that is not a taxpayer VAT. The PCC tax must be paid at the time of concluding the contract. The buyer is obliged to calculate the tax rate himself and, within 14 days from the date of conclusion of the contract, submit a PCC-3 declaration and pay the money to the bank account appropriate for the address of residence. Tax Office. The obligation to pay car tax cannot be transferred to the seller. The declaration can be submitted in person or electronically and paid via e-Tax Office.
If we do not submit the declaration on time, it may result in a financial penalty ranging from one tenth of the minimum wage to twenty times its amount. From July 1, 2024, the lowest fine is PLN 430 and the highest is PLN 86,000.
Car tax – who is entitled to exemption from paying PCC?
Some buyers may be exempt from tax on civil law transactions when concluding a car sales contract. This is possible when the car:
- has a market value not exceeding PLN 1,000,
- was purchased for personal use by a disabled person,
- was purchased in a showroom or from a person running a business,
- was purchased abroad (excise tax applies),
- it was bought directly from the dealership that owned the car.