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. Since 1 July 2026 all notices have been gathered in one place — the government eLicytacje KAS portal. This guide explains how tax-office auctions differ from bailiff auctions, how to use the portal 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.
The eLicytacje KAS portal — what changed in July 2026
On 1 July 2026 the Polish Ministry of Finance launched the eLicytacje KAS portal (elicytacje.mf.gov.pl), which gathers in one place all enforcement-sale notices from the country's 366 tax offices — previously they were scattered across the BIP pages of revenue-administration chambers. Electronic auctions have run on the portal since 21 July, and since 31 July it also offers open-market ("buy now") sales.
Browsing the notices is public and requires no account. To bid electronically you need a user profile — signing in via login.gov.pl (trusted profile, e-ID or online banking) — plus consent to electronic delivery in the e-Tax Office. The deposit and payment are handled cashlessly.
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 have had their own central portal since 1 July 2026 — eLicytacje KAS, where tax offices publish all notices of sales by auction, tender and open-market ("buy now") sale.
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
- The eLicytacje KAS portal (elicytacje.mf.gov.pl) — since 1 July 2026 the central place where all tax offices publish their notices. The search filters by vehicle category (passenger cars, vans, trucks, motorcycles), location and estimated price.
- Public Information Bulletins (BIP) of revenue-administration chambers — the historical home of these notices; older guides and links still point there.
- Listing portals that aggregate public auctions.
There are many notices and the deadlines can be short — it is easy to miss a deal if you do not check the portal daily. If you would rather not do it by hand, Brykam monitors eLicytacje KAS and alerts you when a car matching your filter 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
The general pattern resembles a bailiff auction: notice → deposit → inspection → auction (electronic, on the eLicytacje KAS portal) or another sale mode, including "buy now" → payment and collection. We walk the whole process — from the portal account, through the deposit, to collecting the car and the paperwork — in the guide on how to buy a car on eLicytacje KAS step by step.
Because administrative tracks vary, always confirm the key details in the specific notice — it is the source document. For tracking new notices so you don't miss a deal, see how to track KAS auctions, and we cover the deposit rules separately.
Tax-office auctions or bailiff auctions — which to choose
You do not have to pick one source — the best deal hunters watch both. Since July 2026 both have centralised portals: the bailiffs' e-licytacje.komornik.pl and the tax offices' eLicytacje KAS, so monitoring is simpler than it used to be. Bailiff auctions usually offer a larger volume of notices. Tax-office auctions are still less known among buyers, so there tend to be fewer competitors per lot — which often means a lower final price. 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 — good examples appear irregularly, so systematic monitoring of new notices wins.
KAS tax-office auctions are a solid, if less obvious, source of cheap cars. The key is systematically tracking new notices and reacting fast. If you prefer to automate it, see the Brykam pricing — we monitor the official sources and send an alert as soon as a matching car appears.