Exemptions from excise duty on a car

Buying a car abroad and bringing it to Poland requires the payment of excise duty. This obligation applies to every car purchased in the territory of another country, but there are some exceptions that will allow you to avoid this unpleasant obligation. However, exemptions from excise duty on a car are subject to very restrictive regulations, and if you want to carry out the entire process of collecting and registering a car without excise duty, you need to familiarize yourself with the regulations. On our part, we offer professional assistance in this regard and we invite you to contact people who want to obtain excise duty exemption or who do not know what excise duty is due to the tax office and how to calculate it.

Who has to pay excise duty on a car?

Not all vehicles are subject to the obligation to pay excise duty. Excise duty is not payable, inter alia, in the case of trucks. However, it should be remembered that this applies to vehicles that are trucks in the legal sense of the term, which is precisely described in the law. Such a car must therefore be registered as a truck, and the owner must have the appropriate documents for this. While in the case of most popular countries from which trucks are removed, they are subject to similar regulations as in Poland, such a rule does not always exist. The regulations differ slightly in different countries, so if the car comes from an exotic destination, it is worth checking whether it will also be possible to register it in Poland as a truck.

Passenger cars in each variant are subject to excise duty. It is due to the tax office in every situation, with the exception of exceptions provided for in the relevant act. Persons purchasing or owning a car abroad must, however, absolutely remember that taking a car from abroad, even if it is not subject to excise duty, must be reported to the office. In practice, this means that car owners must report to the appropriate office in any situation. If the car requires the payment of excise duty, then its amount must be determined in accordance with certain rules, and if not, the appropriate basis must be presented with the documents to obtain official exemption from the obligation to pay excise duty. Failure to do so entails sanctions, even if the vehicle is exempt from the act of payment itself.

As part of our services, we are able to reliably help in determining whether the excise tax is necessary to pay and whether in a given case it is possible to apply for an exemption from excise duty for a car. Considering that many conditions must be met, it is worth taking advantage of specialist advice.

What act determines the possible exemption from excise duty?

The Act of 6 December 2008 on excise duty (Journal of Laws of 2011 No. 108, item 626, as amended), Tariff classification to CN code 9705 00 00 regulates the criteria that must be met for the car to be exempt from the obligation to pay excise duty:

• age criterion (at least 30 years from the date of production)
• model available at auctions of vintage and collector’s vehicles
• it is found in a small number of operational vehicles from that period
• a model or type that is no longer produced
• a significant step in the development of humanity or a period of such development
• is a vehicle of particular importance for the history of the automotive industry, it documents the period of automotive development with its technical solutions.

Frequently asked questions about exemption from excise duty on a car – FAQ