How to buy a car on eLicytacje KAS — step by step
Since July 2026 all Polish tax-office auctions happen in one place — the government portal eLicytacje KAS (elicytacje.mf.gov.pl). Tax offices sell cars seized in administrative enforcement there, and you can bid fully online. This guide walks the whole path: from creating an account to collecting the car.
What you will find on eLicytacje KAS
The portal is run by the National Revenue Administration (KAS). It lists movable property seized from debtors by heads of tax offices — including passenger cars, vans and motorcycles. Sale notices have been published since 1 July 2026, electronic auctions started on 21 July, and a "buy now" open-sale option has been available since 31 July.
Important: browsing notices does not require an account. The search engine filters offers by voivodeship, city, category, estimated value and sale type. You only need an account when you want to bid.
If tax-office auctions are new to you, start with what KAS auctions are — that article covers the basics. Here we focus on the purchase process itself, in the auction mode.
Step 1. Create an account on the portal
Registration goes through login.gov.pl — you sign in with a trusted profile (profil zaufany), e-ID or online banking. Your portal profile is created automatically on first login, after accepting the terms. To take part in an auction you also need to consent to electronic delivery in the e-Tax Office (e-Urząd Skarbowy).
Who cannot bid? Above all the debtor themselves, plus anyone excluded from a given sale under enforcement law. Before joining an auction you submit the required declarations on the portal.
Step 2. Find a car and read the notice
Every auction has a notice (obwieszczenie) which includes: a description of the vehicle, its estimated value, the starting price, the start and end time of the auction, and the place and time for viewing the vehicle.
Two numbers you must understand (auction mode, art. 106 of the Act on Enforcement Proceedings in Administration):
- The starting price in the first auction is 3/4 of the estimated value.
- If the car does not sell the first time, in the second auction the starting price drops to half the estimated value.
The estimated value does not always match the market price — it can be inflated or surprisingly low. Before you bid, compare it with real prices of similar cars and inspect the vehicle as thoroughly as you can — our guide on inspecting a car before an auction will help.
Step 3. Pay the deposit (if required)
For movable property with an estimated value above PLN 10,000, taking part in the auction requires a deposit (wadium) of 1/10 of the estimated value (art. 105b) — and most cars worth bidding on exceed that threshold.
How it works in practice:
- you pay the deposit cashlessly via the portal, before the deadline given in the notice — allow time for the payment to clear;
- if you win — the deposit counts toward the price;
- if you lose — you get a refund no later than 7 working days after the auction;
- if you win and fail to pay the rest of the price — the deposit is forfeited.
We cover the details (with example amounts and a checklist) separately: the deposit at Polish tax auctions.
Step 4. Bid — how the e-auction runs
An electronic auction on the portal lasts at least 7 days — it is not a live hammer auction but a time window in which participants place bids.
Rules worth knowing:
- the auction is valid if at least one participant offers at least the starting price;
- the minimum bid increment is 1% of the starting price (rounded up to full złoty);
- the highest bid at the moment the auction closes wins.
Practical advice: most of the action happens in the final hours. Set your limit in advance — the maximum amount based on the car's market value minus expected costs (repairs, transport, paperwork) — and stick to it. Emotional overbidding at the end is the most common way a "bargain" stops being one.
Step 5. You won — payment and collection
After winning you pay the purchase price within the deadline and in the way specified in the notice — the portal handles payment cashlessly. Don't delay: if you fail to pay, the deposit is forfeited and the car goes back on sale.
Two things to know before you bid:
- Ownership passes to you after the award (przybicie) and full payment — only then do you collect the car.
- No liability for defects. Under art. 107 of the enforcement act, the buyer cannot demand the purchase be annulled or the price reduced because of defects or a wrong valuation. You buy "as is" — which is why pre-auction research is everything.
After collection come the formalities: registration at the vehicle registration office and mandatory third-party insurance from the day of purchase. If you need financing, see how to finance an auction car.
The most common beginner mistakes
- Bidding without viewing the car or checking its history — with liability for defects excluded, that is asking for trouble (we describe the risks here).
- Confusing the estimated value with the market price.
- Paying the deposit too late.
- Having no price limit and overpaying "because I'm already invested".
- Missing the auction window — notices appear constantly and the windows can be short.
How not to miss the good cars
New notices appear on the portal every day. Checking the search engine manually works as long as it's a hobby — when you hunt for a specific model or for genuine bargains, it stops being enough. We explain how to build a reliable tracking system in how to track KAS auctions.
Brykam analyses new KAS auctions and scores every car's profitability: it compares the starting price with the market value, estimates costs and potential profit, and alerts you in the app and on Telegram about matching offers — before the auction enters its decisive phase. Create an account and set your first alert.
Legal status and portal rules: October 2026. Procedural details are set out in the Act on Enforcement Proceedings in Administration and the eLicytacje KAS portal terms — and the parameters of a specific sale always in its notice.