eLicytacje KAS

eLicytacje KAS is the online sale channel of Poland's National Revenue Administration (Krajowa Administracja Skarbowa), run under the Ministry of Finance at ul. Świętokrzyska 12 in Warsaw. Individual tax offices publish their own lots — the rules also cover customs and fiscal offices and regional chambers — drawn from enforcement against tax debtors and from property forfeited to the State Treasury. The portal opened on 1 July 2026; when checked it held about 1,600 announcements from nearly 290 offices in over 550 towns, roughly 220 live.

What you can buy

• Cars and light commercials: most of the catalogue — 2000s and 2010s Golfs, Passats, Octavias, Focuses and Astras from a few hundred zloty up, plus outliers like a PLN 304,000 BMW M8 Competition.
• Trucks and trailers: Volvo FH and DAF XF tractor units, Schmitz, Kögel and Krone semi-trailers, Ducato and Transit vans.
• Motorcycles: Yamaha and Ducati road bikes, scooters, quads, budget mopeds.
• Real estate: houses, flats, garages, production halls, farmland — from a PLN 1,700 rural plot and a PLN 59,000 Katowice garage up to a PLN 6.9m site at Wólka Kosowska and an PLN 11.9m shopping gallery in Kielce.
• Plant and machinery: window production machinery, profile machining centres, a CNC lathe, road rollers, a Caterpillar 444F2 backhoe loader.
• Smaller goods: laptops, phones, office furniture, footwear, jewellery and watches — an 818-piece jewellery lot, a Rolex Datejust. The category tree also lists fuel, livestock, tobacco and alcohol, company shares, securities and trademarks, but none of those had a lot when checked and the property-rights section was empty.

How the bidding works

Browsing is open to anyone; bidding is not. You need a login.gov.pl identity (trusted profile, mObywatel, e-ID or online banking) and an e-Urząd Skarbowy account with electronic correspondence switched on — in practice, a PESEL number. Foreigners without one bid through a proxy with a power of attorney, notarised for real estate. Companies cannot register; an individual bids as their representative. Auctions run seven days, opening and closing on working days between 09:00 and 12:00, with a five-minute anti-sniping extension capped at 72 hours; bids must add over 1% of the opening price. Opening price is 75% of the appraisal at the first call and 50% at the second for movables; for real estate it is 75%, then 70% at a second call and 65% at a third. A deposit of 10% of appraised value applies to real-estate auctions and to movables appraised above PLN 10,000, and must clear the office's account two working days before the start. Fixed-price "free-hand" sales run up to 30 days and take no deposit, and the portal also carries notices of in-office auctions and of appraisal dates for seized property.

What to check before you bid

Nothing carries a warranty — guarantee and statutory rękojmia are both excluded, and many lots give a phone number rather than a condition report. Movables must be paid the next working day after your bid is confirmed; miss it and you forfeit the deposit and lose the right to bid on that item again. Real estate is paid within 14 days of a demand, extendable to three months on request. There is no shipping — collect in person or send an authorised proxy; lots uncollected 30 days after a reminder count as abandoned, costing you both. Viewing slots are short and need a call to the case officer. The interface, notices and PDFs are Polish only, VAT varies by lot, and weapons, regulated goods and foreign purchases of land or company shares need permits filed at least five days in advance.