In short
- Declare excise within 14 days and pay it within 30 days of bringing the car into Poland: 3.1% for engines up to 2.0 l, 18.6% above, less for hybrids, 0% for EVs.
- To register you need sworn translations, proof of excise payment and a Polish roadworthiness test.
- You have 30 days from bringing the car into Poland to register it – being late costs 500 zł.
Before you buy
- Check the car’s history by VIN – mileage and damage from abroad are the most common trap with imports.
- The contract or invoice must include the VIN, details of both parties and the price – you’ll need it for excise and registration.
- Take the original vehicle documents (in Germany, both parts of the registration certificate) and all keys.
- Calculate the excise before buying – for engines over 2.0 l it can change whether the deal is worth it.
How to bring the car to Poland
- 1
Driving it – on export plates
The car must be roadworthy, have temporary (export) plates and short-term insurance. Such a policy usually covers up to 30 days – until registration in Poland.
- 2
On a tow truck or trailer
When the car has no plates or isn’t roadworthy. Get transport documents from the carrier – they may help at registration.
Excise duty – how much and by when
Excise is calculated on the price you paid (the tax office may use the market value if the price looks too low), converted into złoty at the average NBP exchange rate. Hybrids from 2,001 to 3,500 cm³ pay 9.3%, and plug-in hybrids up to 2,000 cm³ are exempt until the end of 2029. You file the AKC-U/S declaration within 14 days and pay the tax within 30 days – usually counted from the day the car entered Poland, and always no later than registration. The PUESC portal is the easiest way to file. Proof of payment (with the VIN) is needed for registration.
Registration in Poland
- 1
VAT
For a used car from the European Union you no longer need a VAT certificate – VAT-25 was abolished in 2015. The exception is a new car (up to 6 months since first use or up to 6,000 km): then you file a VAT-23 notice with the tax office and pay VAT in Poland within 14 days.
- 2
Sworn translations
Have the contract or invoice and other foreign-language documents translated by a sworn translator (tłumacz przysięgły). One page of a contract usually costs around 70–100 zł.
- 3
Roadworthiness test in Poland
Before its first registration the car must pass a test at a Polish vehicle inspection station – even if it has a valid test from abroad.
- 4
Application at the registration office
You have 30 days from bringing the car into Poland. Take: the contract with translation, vehicle documents (with translation), the plates or a statement that there are none, proof of excise payment, the test certificate, your ID and the OC policy.