Excise duty. Assistance in payment.

Have you bought a car in the EU and want to register it in Poland? First you need to pay the excise duty or get an exemption from it.
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    Excise duty
    100 zł
    Filling out the AKC-US declaration
    Sending to the tax authorities (Urząd Skarbowy)
    Payment
    Receipt of payment confirmation
    Car purchase tax
    50 zł
    Filling in the PCC-3 declaration
    Filing with Urząd Skarbowy
    Payment
    Receipt of payment confirmation

    What is an excise tax?

    Excise duty (excise tax) is paid for cars registered in Poland for the first time. It can be a used car imported from Germany, Belgium, Lithuania, etc. or a car newly purchased in Poland.

    Excise duty amount

    When registering such a vehicle in Poland, you will need to pay this excise duty. The amount of the duty depends on the engine displacement:
    up to 2000 cm³ - the duty will be 3.1%, over 2000 cm³ - 18.6%. If you have a car with a hybrid engine up to 2000 cm³ - the duty will be 1.55%, if more than 2000 cm³ - 9.3%.

    How do I pay the excise duty?

    To obtain a confirmation of payment of excise duty you must:
    1. Fill out the AKC-US declaration;
    2. Submit it to the tax authorities (Urząd Skarbowy);
    3. Make payment to the appropriate checking account;
    4. You will receive a confirmation of excise duty payment within three working days.

    Car purchase tax

    If you bought a car in Poland from a private person (not from a company), you must pay a 2% tax within 14 days at the local tax office (Urząd Skarbowy), which is the district where you live. To pay this tax you will need to fill out a PCC-3 declaration and make the payment. Immediately after payment you will receive a confirmation, which you should keep.
    If you buy a car from a company (it can be Spółka z o.o., used car dealership, etc.) - you do not need to pay the 2% tax.

    Frequently Asked Questions

    If I have not paid my car purchase tax within 14 days?

    In this case, unfortunately, you will have to pay a fine. The amount of the fine depends on the number of days overdue. The situation is aggravated by the fact that not everything works fast in Poland. The fine may come even after 2 years.

    Do I have to provide a receipt for the 2% tax at the time of car registration?

    You don't have to. Registering a car and paying car purchase tax are 2 different processes that are independent of each other.

    I bought a car for one amount and actually paid a different amount, what will be the excise tax?

    The amount of car excise duty is calculated on the basis of the average value of a car on the Polish market.

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