Wedding gift, sale of clothes on the Internet – what should be reported to the tax office?

Ignorantia iuris nocet or ignorance of the law is harmful – this old Latin phrase also applies to tax law. There are situations when a taxpayer may be unknowingly exposed to intense contact with the Tax Office. All you have to do is donate or forget to pay taxes on the purchase of a used car. Even the sale of personal belongings over the Internet can have financial consequences.


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On average, for Kowalski, contact with the Tax Administration has become less frequent in recent years. In many cases, there is generally no need to file an annual tax return because the tax office will do it for you. The timing of the annual completion of the PIT and its submission to the Board is slowly becoming a thing of the past. On the other hand, for example, entrepreneurs who forget to pay VAT will soon receive a relevant reminder. Such forgetfulness is effectively combated when tax returns are submitted electronically.

Tax when buying a car

However, there are situations where the Tax Office will not remind you of the tax liability and the need to file a return. Such events occur by force of law as soon as the circumstances strictly defined in the tax legislation occur. Not knowing the rules is not a mitigating circumstance. When the tax office finally realizes that the taxpayer has not fulfilled its obligations, it will have to pay the tax – often so-called sanction rate. In extreme cases, the National Revenue Administration may also fine the taxpayer.

An example of such a situation is the purchase of a car. Of course, not from the salon or commission shop, ie where the transaction is documented by the invoice. Talk about purchase of a used car from an individual, not engaged in entrepreneurial activities. The buyer is obliged to pay 2% tax on civil law transactions and inside 14 days to submit a special declaration to the tax authority from the moment of incurrence of the tax liability – PCC-3. It is really better not to forget it. If the taxpayer gives grounds for concluding a contract of sale of a car for which he has not paid the tax during the activity of checking whether there is a tax inspection, the tax authority shall apply the tax sanction rate for civil law transactions. That’s it Up to 20 percent.

Sell ​​a new item? There will be a tax

We can also create problems with the tax administration by selling clothes or furniture on the Internet. If the item we sell is our property less than half a yearsuch a transaction is taxable. This is clearly stated in Art. 10 sec. 1 point 8 lit. d) personal income tax act. So, if the purchase and sale of real estate took place less than six months after its purchase, it must be proved In PIT-36 as income from the sale of goods in exchange for payment. Of course, this is not a business sale, but a random sale.

Wedding gift? You also need to be careful

A 20% tax may also be levied if a taxpayer fails to meet its obligations on land in a timely manner. inheritance and donation tax. For example, a young couple receiving valuable wedding giftsor just money. If there was a so-called person who gave zero tax group, ie. closest family (spouse, wife, children, grandchildren, parents, grandparents, stepchild, stepdaughter, siblings, stepfather and stepmother) and the value of the donation from this person has not exceeded 9,637 PLN in the last 5 years, nothing happens .

But, for example, if the bride’s father gave the bride and groom, for example, 100,000 zlotys. The PLN and the young couple did not report this fact to the Tax Office, the consequences of this ignorance will be painful for the pocket. Buyers will pay up to 20% tax for exceeding the tax amount (20% x 90,363, ie up to 18,073 PLN). In the meantime, that would be enough within six months Report the fact of receipt of the donation from the moment of its receipt SD-Z2 form in the Tax Office to avoid paying taxes in general. donations from zero tax group are exempt from inheritance and donation taxes regardless of the amount. However, you must complete the paperwork – in addition to the SD-Z2 mentioned above, the documents confirming the donation (for example, a bank statement) must be submitted to the Tax Office.

Adam Pietrzak, an accountant at inFakt

Personal income tax Other taxes Company car Interest, Control, Gift and inheritance

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