Akcyza: Excise Duty on Used Cars Imported into Poland

Akcyza is Poland’s excise duty on passenger cars. It generally applies when a passenger car is brought into Poland and has not previously been registered there.

The amount depends on the car’s value, engine size and drivetrain. Age, mileage and CO₂ do not directly influence the tax rate.

For example, a €20,000 car with a 1,995 cc engine has a 3.1% rate, resulting in €620 of excise duty. A €20,000 car with a 2,143 cc engine has an 18.6% rate, resulting in €3,720.

Hybrid rates also depend on engine size and hybrid type. For example, a €25,000 mild hybrid with a 1,969 cc engine has a 1.55% rate, resulting in about €388. A €25,000 full hybrid with a 2,487 cc engine has a 9.3% rate, resulting in €2,325. Battery-electric cars are exempt.

For a car bought in another EU country, akcyza is generally calculated based on the amount you paid for the car. The tax is declared and paid in Polish zloty.

If the declared amount is significantly lower than the car’s average market value, the tax office may ask you to explain the difference or adjust the value.

Keep documents that show the price you paid, such as your eCarsTrade invoice. If the car is damaged, documents showing its condition can also help explain a lower value.

Battery-electric and hydrogen cars are exempt from akcyza.

Plug-in hybrids with an engine up to 2,000 cc are exempt until 31 December 2029.

Full hybrids and mild hybrids have reduced rates: 1.55% for engines up to 2,000 cc and 9.3% for engines from 2,001 to 3,500 cc. Above 3,500 cc, the standard 18.6% rate applies.

There are two main deadlines, and the excise duty must be settled before the car is registered. You can declare and pay akcyza through PUESC, Poland’s tax and customs portal.

1. Check when the tax obligation starts. For a car bought in another EU country, this is generally linked to when you acquire the car and bring it into Poland.
2. File the declaration on PUESC within 14 days. File the simplified excise declaration for passenger cars (AKC-US) electronically through PUESC.
3. Pay the excise duty within 30 days. Pay the amount in Polish zloty to the relevant excise duty bank account.
4. Download the payment confirmation from PUESC. Once the payment is recorded, you can download the confirmation needed for registration.
5. Provide the confirmation to your customer. If you sell the car before registration, give the customer the confirmation together with the vehicle documents. The payment status can also be checked on PUESC using the VIN.

To register an imported car in Poland, you need proof that the akcyza has been paid or that the vehicle is exempt or not subject to the tax. The required document depends on the vehicle.

Vans do not pay akcyza, but you still need confirmation that no akcyza is due. Apply for it as soon as possible so it does not delay the registration process.

Since 2024, a used car brought into Poland from another EU country generally has to be registered within 30 days. Businesses that trade in vehicles have 90 days. The deadline does not apply to new cars held as stock. Registering late can result in a fine.

You can get a refund if you paid akcyza and the car leaves Poland without being registered in Poland. What happens depends on when the car leaves.

To claim a refund, go to the relevant tax office and provide documents showing that the akcyza was paid and the car was delivered to another EU country or exported outside the EU. These may include the payment confirmation, invoice, transport documents and, for exports outside the EU, customs documents.

The refund application must be submitted within one year of the car being delivered to another EU country or exported.

• It is not a yearly tax. Akcyza is paid once. Poland does not have an annual road tax for passenger cars.
• It is not customs duty. Cars brought into Poland from another EU country do not pay customs duty. Customs duty may apply when importing a car from outside the EU.
• The rate does not decrease with age or CO₂. The car’s age and CO₂ emissions do not change the akcyza rate. However, the car’s value affects the amount you pay.
• You cannot get a refund after the car is registered in Poland. The refund applies only if the car leaves Poland without being registered there.
• You need to declare the car’s actual value. If the declared amount is significantly below the average market value, the tax office may ask you to explain or adjust it.
• Reduced hybrid rates only apply up to 3,500 cc. Hybrids with engines above 3,500 cc pay the standard 18.6% rate.