Excise duty online
Excise duty exemption for passenger cars — the WZZA application
Electric car, plug-in hybrid up to 2000 cm³ or relocation goods? The excise duty exemption does not apply automatically — you need to file the WZZA application and obtain a certificate from the tax office. We will do it for you online.
Who can benefit from the excise duty exemption?
The excise duty exemption for a passenger car imported from abroad applies only in strictly defined cases.
Electric cars (BEV)
Fully electric and hydrogen (FCEV) cars are exempt from excise duty regardless of the vehicle value.
Plug-in hybrids (PHEV) up to 2000 cm³
The exemption applies only with external charging and a combustion engine capacity up to 2000 cm³. A PHEV above 2 litres pays the standard rates.
Relocation goods
Returning to Poland permanently? Your private car may be exempt from excise duty once the time and formal conditions are met.
Diplomats and organisations
Vehicles imported under diplomatic status or international organisations — based on separate regulations.
What will we do for you?
We check the right to exemption
We verify the vehicle documents (including the CoC certificate) and confirm whether the WZZA application is the right path.
We prepare the WZZA application
We complete the application, select the attachments and check the vehicle data and the grounds for exemption.
We file the case online
The application goes to the competent tax office via PUESC — without your visits to the office.
We deliver the certificate
You receive the ready excise duty exemption certificate, required for registration at the vehicle office.
Most common WZZA pitfalls
PHEV above 2000 cm³
A plug-in hybrid with a combustion engine above 2 litres is not exempt. Skipping the capacity check ends with a refusal and the obligation to pay excise duty.
Missing drive documents
An entry in the registration certificate may not be enough. The office expects the Certificate of Conformity (CoC) or another document confirming the drive parameters.
Missed deadline
The application is filed within 14 days of the tax obligation arising. A delay means submitting a voluntary disclosure and the risk of fiscal penal consequences.
The excise duty exemption is not granted automatically — without the WZZA certificate the vehicle office will not register the car, even if it is electric.
Frequently asked questions
What is the WZZA application?
WZZA is an application for a certificate confirming the exemption of a passenger car from excise duty. It is filed with the tax office via the PUESC portal, and the certificate is needed to register the vehicle without paying excise duty.
Is every hybrid exempt from excise duty?
No. The exemption covers electric cars (BEV), hydrogen cars (FCEV) and plug-in hybrids (PHEV) with a combustion engine up to 2000 cm³. Regular hybrids (HEV) and mild hybrids (MHEV) pay reduced rates of 1.55% or 9.3%.
Which documents are needed for the WZZA application?
Usually the foreign registration certificate, the purchase agreement or invoice, and a document confirming the drive type, e.g. the Certificate of Conformity (CoC). For relocation goods, additionally customs documents and proof of residence and vehicle ownership.
How long does it take to obtain the WZZA certificate?
With a complete set of documents, usually a few working days. Formal deficiencies or doubts about the drive parameters extend the procedure.
Check if you qualify for an excise duty exemption
Send the registration certificate and the purchase agreement or invoice — we will assess the grounds for exemption and prepare the WZZA application.