Contents
- Registration Requirements
- List of Required Documents
- Excise Duty Overview: Rates for Cars, Including Hybrids and Electric Vehicles
- Transaction Within the WNT Framework
- Situations When WNT Does Not Apply
- Penalties for Non-Payment of Excise Duty
- Example of Penalty Calculations and Possible Sanctions
By reading this article in full, you will learn:
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When purchasing a car outside of Poland, especially in European Union countries, the buyer must consider their tax obligations. Without knowing all the rules, you may encounter issues when registering the car. This article will cover how to legalize a car bought abroad and pay the necessary taxes smoothly.
Car Excise Duty is a tax levied when importing both new and used vehicles into Poland that have not been previously registered in the country. This duty is regulated by the “Excise Duty Act” of December 6, 2008, and depends on the car’s value and engine capacity. For used cars, the condition and age of the vehicle may also affect the fee calculation. Note that the main requirement is that the car must not have been previously registered in Poland.
Therefore, when buying a car in the EU, it is important to register it within 30 days.
Article 71 of the “Road Traffic Act”:
“The owner of a vehicle imported from an EU member state must register the vehicle in Poland within 30 days from the date of import.”
After importing a car to Poland, the taxpayer must submit a simplified AKC-U/S declaration to the customs office within 14 days, and the excise duty must be paid within 30 days. However, if the car is registered before this period, the duty must be paid before the registration date.
You can submit the AKC-U/S declaration either on paper or online using the customs and tax service platform (PUESC).
The AKC-U/S declaration must be accompanied by:
