The Polish Ministry of Finance has proposed a legislative revision to update the tax exemption limit, which has not been changed in 25 years. Currently, the tax exemption for the civil law transaction tax (PCC) stands at 1,000 PLN, meaning that the buyers of movable goods worth less than this threshold will not be subjected to a 2% tax on their purchases. The need for this revision is emphasized by the Ministry, noting that the current value limit no longer reflects the realities of the market today.

According to current legislation, anything sold under the value of 1,000 PLN is exempt from the 2% PCC tax, while items above this value require buyers to declare the tax within 14 days of the transaction. The Ministry highlights that the costs associated with tax compliance for slightly higher-value items may often equal or exceed the tax amount itself. This raises concerns about the practicality and effectiveness of the existing regulation.

This proposed change aims to relieve buyers, particularly in a time of economic fluctuation, as it simplifies the transactional process for a wider range of goods. The adjustment may foster greater compliance and alleviate the financial strain on consumers engaging in everyday purchases, representing a significant shift in Poland's tax landscape.