Tax Checks: Second-hand tax on furniture and tech

26 February 2026 Poland Radar 0 Comments

Polish tax offices have begun inspections of second-hand sales after reports that buyers who pay over 1,000 zł to private sellers face a reporting and tax duty within 14 days — with fines up to 93,000 zł. Expats should know how to document purchases and distinguish private sellers from businesses.

Tax Offices across Poland are launching inspections targeting second-hand transactions after a report showed many buyers are unaware of a new obligation: a “second-hand tax” may apply if you buy goods for more than 1,000 zł from a private person, and any declaration or payment must often be made within 14 days. This matters to the growing number of people who buy used furniture, bicycles, cars and electronics online or in person.

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What officials are checking

Authorities are focusing on higher-value purchases made outside commercial settings — for example, items sold privately via platforms such as Allegro Lokalnie. According to a PMR report cited by the local press, 75% of Poles bought something used in 2023, and tax offices say many transactions exceed 1,000 zł. Inspectors will review bank transfers, platform records and declarations to determine whether a transaction should have been reported and whether the buyer or seller owes tax.

Why this matters for buyers — and possible penalties

If a tax obligation applies and is not settled, buyers may face late-payment interest and penalties. The article that prompted the inspections warned of fines that — in extreme or aggregated cases — could reach tens of thousands of złoty, with headline figures as high as 93,000 zł mentioned by local media. For expats who regularly purchase used items, an unexpected tax bill or fine can be an unpleasant surprise, especially when evidence (bank transfers, receipts) is not kept.

Practical implications and how sellers are assessed

Polish tax law distinguishes between casual private sales and regular commercial activity. If a private seller repeatedly sells goods with an intention to profit, tax authorities may view them as running an unregistered business — which can change who is liable for taxes and create obligations for buyers to report transactions. Transactions involving vehicles or high-value electronics sometimes trigger additional formalities, such as transfer paperwork for cars or proof of origin for certain electronics.

💡 GOOD TO KNOW: In Poland a “private person” (osoba prywatna) is different from a business (firma). Always ask the seller whether they are selling as a private individual or as a company. Keep bank transfer receipts or a signed bill of sale showing price, date and both parties’ names. If the seller issues an invoice or VAT receipt they are a business and VAT rules apply; if not, you may still need to declare high-value private purchases. The 14-day window mentioned in recent reports typically refers to deadlines for filing specific tax notifications — if you’re unsure, save all documents and consult a Polish tax advisor (doradca podatkowy) or your accountant to avoid penalties. For vehicle purchases check the civil law transaction (PCC) and registration rules at your local vehicle registration office (wydział komunikacji).

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