The act on tax on civil law actions (Journal of Laws of 2010 no. 101, item 649) stipulates that only civil law actions conducted within the unprofessional trade are subject to the tax on civil law actions (PCC). This means that the professional trade is not subject to PCC while it is still subject to the tax on goods and services.
Pursuant to the opinion of tax authorities the exclusion of a loan agreement from the taxation with PCC does not result from the fact that the parties thereto have the status of VAT payers, but solely from the fact that at least one of the parties to the agreement (lender or borrower) is subject to taxation with VAT tax or is released from such tax with regard to this particular action (individual interpretation of the director of the Tax Chamber in Bydgoszcz no. ITPB2/436-100/10/TJ).
Thus, if a lender or a borrower is subject to VAT tax due on a loan agreement or is released from VAT tax with regard to such loan agreement, such loan is not subject to PCC taxation.

Contact person: Małgorzata Lewandowska, mlw@pnplaw.pl