According to Polish law, a vehicle imported from abroad must be registered within 30 days of its importing into the territory of Poland. Failure to comply with this obligation could lead to the possibility for the imposition of an administrative penalty of up to PLN 1000. In this article we describe details and documents to be submitted in order to register a used car imported from the European Union or third countries, and what fees should be paid during registration.
In order to register the vehicle, it is necessary to report to the Communication and Transport Department of the district (poviat) eldership competent for the place of residence of the natural person or the place of registration of the company which purchased the vehicle. During visit it is necessary to submit:
- Filled in a registration form.
- Proof of ownership of the vehicle e.g. invoice or contract of sale with translation into Polish, made in Poland by a sworn translator, if it is made in another language.
- Vehicle registration certificate with translation made in Poland by a sworn translator in Poland.
- Registration plates or a written declaration of its absence.
- Certificate of positive result of technical inspection of the vehicle in Poland.
- Written statement on the date of importing the vehicle into Poland.
- Document confirming the payment of the excise tax (if applicable).
- Confirmation of payment of stamp duty.
- Extract from KRS or CEIDG, if the purchaser is an entrepreneur.
- Identity card or passport of person authorized to perform the act.
- Residence card or decision or D visa if the buyer is a natural person who is a foreigner.
- Certification of residence address registration if the buyer is a natural person who is a foreigner (before this date there will be a valid certificate of registration of the car).
- Power of attorney if a third party is operation on behalf of the purchaser.
A very important issue is the presentation of documents previously translated into Polish by a translator on the list of translators of the Ministry of Justice, called a sworn translator. In the event that the sales contract has been drawn up in two languages, including Polish, no translation will be required. In addition to document translations, you must buy liability insurance before registering your vehicle.
However, if you buy a car that was not previously registered in Poland, you should pay an additional excise tax within 30 days from the date of purchase of the car and submit an AKC-U/S Declaration within 14 days from the payment of the excise tax. Only after paying for it, you can get a confirmation document about the payment of excise tax, which is necessary for registering a car in Poland.
Currently, there are two rates of excise duty on cars in Poland:
- 1% of the cost of the car for cars with engines up to 2000 cm3,
- 6% of the cost of a car for vehicles with engines over 2000 cm3.
It’s very important that for some hybrid cars other rates apply, which were decreased by 2 times from 01.01.2020, and in 2021 it is planned to reduce the tax rate even more.
On the subject of the taxes, it is worth mentioning separately the value added tax. If a Polish VAT-taxpayer purchases a car or truck from a foreign VAT-UE taxpayer, the buyer must know that this is an intra-European purchase of the product. If the vehicle must be registered by the buyer in Poland or if it is not subject to registration and is operated on the territory of the country, the taxpayer must pay the tax without notifying the tax authority within 14 days from the date of purchase. In this case, taxpayers are required to submit information about the purchased modes of transport to the chief of the tax Inspectorate on the VAT-23 form. A copy of the invoice confirming the purchase of the vehicle have to be attached to the information.
If buying a used car individuals not engaged in entrepreneurial activities, this action is not intra-community purchase of goods not subject to VAT at all, but if you buy a new vehicle – it will be intro-European goods and the buyer must submit a Declaration VAT-10 within 14 days from the date of occurrence of tax obligations.
A fee of 256 PLN is charged for registration of passenger cars and trucks or 197 PLN for motorcycles or PLN 121,50 PLN for trailers, semi-trailers and agricultural tractors or PLN 111.50 for mopeds. A fee of 17 PLN is charged for power of attorney, if proxy is not a spouse, ascendant, descendant or sibling. Registration fees are paid to the account of the district (poviat) eldership, while the stamp duty for the power of attorney - to the bank account of the city or commune office.
If all documents have been completed and paid correctly, license plates and temporary registration card will be issued immediately, which will be valid for 30 days. With this set of documents, the vehicle can be used and used only on the territory of Poland and the European Union. After about 2-4 weeks, a decision is issued to register the vehicle, permanent registration card and vehicle card. You must show valid civil liability insurance when collecting permanent documents.
The buyer is obliged to pay tax on civil law transactions if the vehicle was purchased on the basis of a sales contract or other contract without issuing a VAT invoice, and the other party to the contract was a natural person. If there is an obligation to pay tax, 2% of the market value of the purchased vehicle should be paid and the PCC-3 declaration must be submitted within 14 days of signing the sales contract. There is no obligation to pay tax on civil law transactions if the car was located outside Poland at the time of singing an agreement for sale and the it was not concluded in Poland.
Although the registration procedure for a used car imported from abroad differs significantly from the registration of a car purchased in Polish market, it is relatively transparent and understandable. The main thing is to comply with the established requirements and deadlines.