Consequences of submitting a loan agreement after the deadline


A taxpayer who concluded a loan agreement and did not report this fact to the tax office runs the risk of unpleasant consequences. If only during the verification activities, tax proceedings, tax audits or control proceedings, the loan is invoked, then the tax rate on civil law transactions (hereinafter: PCC) on it will be 20%. The only exception is the company borrowing from its partner.

Borrowers who have received a cash loan from family members in the amount exceeding PLN 9,637 and have not reported this fact to the tax office may also suffer unpleasant consequences.

Base for PCC

PCC is subject to taxation by, inter alia, loan agreements. The tax rate on civil law transactions is 2%. The borrower is obliged to pay the tax and report the loan agreement to the competent head of the tax office within 14 days. The lender is not jointly and severally liable for its settlement. The tax amount is calculated on the basis of the loan amount or value.

The parties to the contract may agree that the PCC will also be paid by the lender in whole or in part, despite the fact that the legislator clearly defined the taxpayer. Separate arrangements of the parties will be effective only between them, they do not change the entity which is subject to the tax obligation. This means that in a situation where, for example, the lender was obliged to pay the tax in accordance with the provisions of the contract, and he does not do it or pays it late, then the borrower will have to bear the consequences. They may take the form of penalty interest or other charges provided for in the Fiscal Penal Code.


The tax on civil law transactions in the amount of 2% on the value of the loan agreement, the borrower should show and pay in the PCC-3 declaration (up to 14 days from the emergence of the tax obligation).

PCC exemption

The legislator also provided for situations in which the taxpayer will not be obliged to pay tax on civil law transactions.

This exemption applies when the borrower is a member of the immediate family, i.e. parents, grandparents, siblings, spouses, children, grandchildren, stepmother, stepfather (the so-called zero tax group).

If the value of the loan exceeds PLN 9,637, then several additional conditions must be met for the exemption to be applied. First, the borrower must submit a PCC-3 declaration to the tax office within 14 days of the tax obligation arising. Secondly, the loan should be in the form of a bank transfer (not cash).

The borrower must properly document the receipt of the money, e.g. by confirming a transfer or postal order.

In a situation where the lenders are family members from the first tax group, i.e. mother-in-law, son-in-law, daughter-in-law, the free amount is PLN 9,637 in total. If the loan was granted in a higher amount, 2% of the PCC tax should be deducted from the excess amount (over PLN 9,637).

PCC and a loan from a stranger

The exemption from PCC also applies to loans from third parties (eg friends), as long as the loan amount does not exceed PLN 5,000 per person and PLN 25,000 from several different people in the period of three consecutive calendar years.

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Online advice for businesses

In a situation where we borrow money from one person more than once, we must add up the loan amounts and check that the limit for applying the exemption has not been exceeded. Loan amounts should be counted in the period of 5 years preceding the year in which we took out the last loan.