Poland’s government approved new online auction system for tax-seized properties to expand buyer access.
Current Auction Process
Information about auctions of movable and immovable properties seized in enforcement proceedings is currently posted at the seat of the enforcement authority (tax office) and in the municipal office, as well as published in the Public Information Bulletin.
With 366 heads of tax offices acting as administrative enforcement authorities authorized to enforce movable and immovable property, interested parties have limited access to information. The number of potential buyers is thus limited, and auction revenues are not always as expected by the tax authority.
New Portal eLicytacje KAS
This will change with the implementation of the Portal eLicytacje KAS. Information about auctions will reach a wider circle of potential buyers. The heads of 366 tax offices will publish announcements and notices of sale through it, as well as protocols describing and assessing property values.
Auction Methods
Tax office heads will also be able to conduct sales through public auctions and free sales methods, although this will not be mandatory. Traditional forms of enforcement sale will remain permissible.
Portal eLicytacje KAS will be integrated with the electronic enforcement system, which will streamline the work of tax office heads.
Auction Participation
Notices of auctions conducted through the Portal eLicytacje KAS will be posted on it no later than 7 days before the auction date. Only in cases specified in Article 104 paragraph 2 of the law on enforcement proceedings in administration (e.g., selling perishable property or livestock) – no later than 3 days before the auction starts.
Portal Launch Timeline
Essentially, the changes are to enter into force within 14 days from the date of the amendment’s publication in the Journal of Laws. However, this will not mean that the new system will launch then. The Minister of Finance and Economy will announce the launch date of the system and the start of its individual functions in a bulletin.
