Excise duty is more than one transfer
Are you planning to import a car and think that excise formalities boil down to entering data into a simple calculator? In practice, errors in the declaration lead to requests for corrections, interest charges and, consequently, the suspension of registration at the Vehicle Registration Office for many weeks.
When does the excise obligation arise and what are the deadlines?
When importing a passenger car from the territory of the European Union, the excise duty obligation arises on the day the vehicle is moved to the territory of Poland (crossing the border). From that moment, two strict deadlines apply:
- 14 days — to file the excise declaration (AKC-US),
- 30 days — to pay the calculated amount of excise duty, but no later than on the day of registration!
What does the Tax Office most often challenge?
- The date the car was brought to Poland (when the data on the contract/invoice or technical inspection are inconsistent).
- The classification of the vehicle (whether the car actually meets the commercial criteria or is a passenger car within the meaning of the CN 8703 customs tariff).
- Choice of the wrong tax office due to the place of residence.
For cars imported from outside the EU (e.g. Switzerland, USA or Great Britain), the procedure first requires customs clearance (SAD/ZC299) and reporting on the appropriate forms.
How to calculate excise duty — rates and EUR exchange rate conversion
The amount of the fee depends on the value of the vehicle, engine capacity and drive type:
Basic rates for combustion engine cars:
- 3.1% — for engines up to 2000 cm³,
- 18.6% — for engines above 2000 cm³.
Preferential rates for hybrids (HEV and PHEV):
- 1.55% — traditional hybrids (HEV) and mild hybrids (mHEV) up to 2000 cm³,
- 9.3% — hybrids (HEV) with an engine above 2000 cm³ (up to 3500 cm³),
- exemption (0%) — plug-in hybrids (PHEV / plug-in) with an engine up to 2000 cm³ (after obtaining the WZZA certificate) and fully electric cars (BEV) and hydrogen cars (FCEV).
Where do errors most often occur?
- Wrong exchange rate: to convert the value from the contract/invoice (e.g. in EUR), the average NBP exchange rate on the day the tax obligation arises (the day the car enters Poland) should be applied, not the rate on the day the invoice was issued or the application was written.
- Incorrect determination of engine capacity — especially with turbocharged or hybrid engines.
- Undervaluation of the vehicle: if the amount on the contract significantly deviates from the market value, the tax office will calculate excise duty from the estimated value plus interest.
When is an excise duty exemption available?
The exemption from excise duty includes, among others:
- fully electric cars (BEV) and hydrogen cars (FCEV),
- Plug-in hybrids (PHEV) with a combustion engine up to 2000 cm³,
- removal goods (persons returning from abroad permanently after meeting time and formal requirements).
Remember: the exemption does not happen automatically. It requires submitting the appropriate application (e.g. WZZA) and presenting documents confirming the technical parameters (e.g. CoC homologation). Lack of complete attachments results in refusal to issue the certificate.
Filing the AKC-US declaration online — watch out for the procedures
The declaration is submitted electronically via the PUESC portal. Difficulties often arise here with:
- correctly signing the declaration,
- filing a corrected declaration after the Tax Office has verified the value,
- downloading the official Excise Duty Payment Confirmation, which is necessary for the Vehicle Registration Office.
Why is it worth entrusting excise duty to specialists?
Excise formalities are one of the most common reasons for delays in registering a car imported from abroad. One mistake in the date, NBP exchange rate or drive description generates stress and unnecessary costs.
We offer comprehensive excise service:
- precise calculation of the due amount according to the correct NBP exchange rate and regulations,
- quick filing of AKC-US / WZBO / WZZA declarations online,
- comprehensive handling of exemptions for electric, hybrid and removal goods cars,
- certainty and peace of mind — you will receive the ready certificate necessary to collect the plates.
Contact us via WhatsApp or by phone — we will analyse your case and take care of the formalities!