PCC applies to contracts for the sale of movable property concluded between private individuals—for example, the purchase of a used bicycle, computer or phone. If the seller is not a company but a private individual, the buyer is responsible for reporting the transaction and paying the tax. The buyer should check whom they are buying from—a business (where VAT applies) or a private individual (where PCC may apply).
The tax (at a rate of 1%) must be paid if the value of an item purchased from a private individual exceeds PLN 1,000.
Being unaware of this obligation does not exempt anyone from liability. Tax offices have increasingly more tools to verify such transactions—including those concluded online.