PCC – Civil Law Transaction Tax Declaration
Duties & taxes
PL: PCC – deklaracja podatku od czynności cywilnoprawnych | DE: PCC – Zivilrechtliche Transaktionssteuererklärung
Definition
PCC (civil law transaction tax) is a Polish tax on certain civil law contracts. In customs context, it is relevant for purchases of used vehicles imported from EU countries (intra-Community acquisition) – the buyer must file PCC-3 declaration and pay 2% tax on the market value. PCC does not apply to imports from third countries (subject to import VAT).