Polish tax-office car auctions (KAS)
Bailiff auctions are not the only source of cheap cars. A second, often overlooked one is tax-office auctions (aukcje skarbowe) run by the National Revenue Administration (Krajowa Administracja Skarbowa, KAS). These sell property seized in administrative enforcement or taken over by the State Treasury. This guide explains how tax-office auctions differ from bailiff auctions, where to find them and what to keep in mind.
What KAS tax-office auctions are
KAS conducts administrative enforcement of public dues (for example overdue taxes or customs duties). When the debtor does not pay, the authority may seize their property — including vehicles — and sell it by auction. A separate category is vehicles taken over by the State Treasury, for instance in customs-and-tax cases.
How they differ from a bailiff auction
Although the mechanics can look similar (a starting price reduced from the valuation, a deposit, an auction), the source and procedure differ:
A different authority and legal basis
A bailiff auction is run by a komornik sądowy (court bailiff) under the Code of Civil Procedure. Administrative enforcement is run by a KAS authority (for example the head of a tax office) under the Act on enforcement proceedings in administration. These are two separate tracks.
Different places for notices
Bailiff cars are found mainly on e-licytacje.komornik.pl and office websites. Tax-office auctions are announced by tax offices and KAS — on their websites and in Public Information Bulletins (Biuletyn Informacji Publicznej, BIP). There is no single fully unified catalogue, so searching is more labour-intensive.
Similar price mechanics
As with a bailiff, the starting price is reduced from the appraisal, and if the first date fails the next starts lower. The exact thresholds depend on the track and stage — always confirm them in the notice. For how this translates into real savings, see the article on how much you can save at auction.
Where to find cars from the tax office
- Tax office and revenue-administration chamber websites — sections with auction and sale notices.
- Public Information Bulletins (BIP) of the relevant authorities.
- Listing portals that aggregate public auctions.
Because notices are scattered, it is easy to miss a deal. If you would rather not tour dozens of office pages, Brykam gathers offers in one place and alerts you when a matching car appears.
Price and risk specifics
Prices
Tax-office vehicles vary widely — from passenger cars to vans and equipment. Starting prices can be attractive, but there is competition for good examples too. Do not assume a "super deal" in advance — total the full cost, including transport and any repairs.
Risks
As with a bailiff, you usually buy the car without a test drive and "as is". Technical documentation may be incomplete and the vehicle's history not always clear. Verify the VIN, check the legal status and, if possible, inspect the car on the set date. We describe general safe-buying rules in the guide on how to buy a car at auction.
How a tax-office auction works step by step
Although details depend on the authority and track, the general pattern resembles a bailiff auction:
- Notice — the authority publishes the vehicle data, starting price, deposit amount and the date and place (or electronic mode).
- Deposit — to take part you pay a deposit to the named account by the deadline. Confirm the amount in the notice, as rules can differ from a bailiff's.
- Inspection — if the authority sets an inspection date, use it. A test drive, as with a bailiff, is usually not possible.
- Auction or sale — the vehicle goes to the highest bidder, or on the terms described in the notice.
- Payment and collection — after winning you pay the balance by the deadline and collect the car with its documents.
Because administrative tracks vary, always confirm the key details in the specific notice — it is the source document.
Tax-office auctions or bailiff auctions — which to choose
You do not have to pick one source — the best deal hunters watch both. Bailiff auctions have a centralised portal, so they are easier to monitor, and the volume of notices is usually larger. Tax-office auctions are scattered, so they take more searching, but that very dispersion can be your edge — fewer competitors per lot. Beginners find it simpler to start with the bailiff and the e-licytacje portal, then add tax-office sources over time.
Who tax-office auctions make sense for
- People who already handle bailiff auctions and want to widen their search.
- Dealers looking for more volume and unusual vehicles.
- The patient — because scattered notices demand systematic monitoring.
KAS tax-office auctions are a solid, if less obvious, source of cheap cars. The key is systematically tracking many sources. If you prefer to automate it, see the Brykam pricing — we monitor bailiff and tax-office sources in parallel.