What did the NSA rule?
The NSA dismissed cassation appeals against rulings of the regional administrative courts (WSA) in Poznań and Gliwice, upholding decisions unfavourable to taxpayers. The court held that permanently registering a passenger car in Poland determines that it is consumed on Polish territory and closes the road to an excise duty refund under Article 107(1) of the Excise Duty Act.
The key sentence from the reasoning: the mere fact of permanent registration creates the legal possibility of driving in the country, which is treated as consumption of the vehicle in Poland. It makes no difference whether the car was actually driven, stood on a dealer's lot as goods, or went straight to a foreign buyer — a formal entry in the vehicle register is enough.
Which provision is at issue?
Article 107(1) of the Excise Duty Act provides for a refund of excise duty paid on a passenger car purchased in the EU, provided that the vehicle:
- was not previously registered in Poland in accordance with road traffic regulations,
- and was subsequently exported or sold as an intra-Community supply of goods (ICS).
For years, this provision was the basis on which companies trading new cars to foreign markets recovered excise duty. The problem: many entrepreneurs — for procedural or technical reasons — registered the cars permanently, unaware of the tax consequences.
The dispute: a tax on consumption or on an official act?
Taxpayers argued that excise duty is a consumption tax, and a brand-new car that never left the dealer's lot was not "consumed" in Poland in any economic sense. The NSA did not accept this — it opted for a formal criterion: since the vehicle was admitted to road traffic in Poland, consumption took place in the country.
It is worth knowing that the regional administrative courts had previously followed two lines of case law: the WSA in Poznań and Gliwice held that permanent registration rules out a refund, while the WSA in Warsaw held that actual use is what matters. The NSA sided with the stricter view. The court also did not refer a preliminary question to the CJEU, so — at least for now — this line of case law is dominant.
What does this mean in practice for businesses?
- A permanently registered car = no excise duty refund — even if it physically never drove on Polish roads.
- No defence through evidence — you cannot demonstrate a lack of consumption with odometer readings or transport documents to rebut the presumption arising from registration.
- Hundreds of thousands of zlotys hinge on a procedural detail — the mode of registration, not the economic substance of the transaction.
How to avoid losing the excise duty refund?
- Avoid permanent registration of cars destined for export or sale abroad. If registration is needed, choose temporary registration for export purposes — under the case law, this does not close the road to a refund.
- Mind the one-year deadline — you file an excise duty refund claim within one year of the ICS or export date. Once the deadline passes, the right is lost.
- Document the vehicle's history — odometer readings, transport documents, photos.
- Consult a specialist — especially if you handle cross-border sales at a larger scale.
Why entrust the formalities to professionals?
The NSA rulings show that in excise duty matters, a single formal mistake can cost more than the value of the car itself. Choosing the right mode of registration, filing declarations on time and properly documenting cross-border sales are the foundation of safe trading.
By entrusting the formalities to our company with over 16 years of experience, you gain:
- The right mode of registration — permanent, temporary or for export, matched to your sales model.
- Comprehensive excise duty handling — calculating the amount due, AKC-US, WZBO and WZZA declarations filed online, without your involvement.
- Deadlines and documentation kept under control — with no risk of losing your right to a refund or relief.
- Turnkey vehicle registration — from verifying documents to collecting the plates.
Do you trade in cars destined for export, or are you unsure how to settle excise duty safely? Contact us via WhatsApp or by phone — we will analyse your situation and help you choose the safest route before a formal mistake deprives you of your tax refund.