Excise duty online
Excise duty exemption for trucks — the WZBO certificate
Trucks and most vans do not pay excise duty in Poland, but the registration office requires a certificate confirming no tax obligation. We prepare the WZBO application and handle the case online.
When do you need the WZBO certificate?
The certificate confirming no excise duty obligation proves that the imported vehicle is not a passenger car and that no excise duty is due before registration.
Trucks and vans
Vehicles classified under CN 8704 — lorries, buses and most vans imported from the EU.
Registration at the vehicle office
Without the tax office certificate, the registration office will not accept the vehicle registration application.
Converted vehicles
Vehicles converted from passenger cars to trucks require additional documents confirming the construction.
What will we do for you?
We check the classification
We assess whether the vehicle qualifies as a truck (CN 8704) and whether the WZBO application is the right path.
We prepare the WZBO application
We complete the application, select the attachments and verify the vehicle data before submission.
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 certificate confirming no excise duty obligation, needed for vehicle registration.
Most common WZBO pitfalls
Passenger car or truck?
The office examines the actual construction of the vehicle. A glazed passenger area or seat mounting points can change the classification.
Missing attachments
An incomplete registration certificate, missing inspection station certificate or inconsistent VIN data delay the certificate.
Wrong tax office
The application goes to the tax office competent for your place of residence — a mistake means transferring the case and delays.
If the office decides that the vehicle has passenger car features, the WZBO application will be rejected and excise duty will have to be settled on the AKC-US declaration.
Frequently asked questions
Is a truck subject to excise duty in Poland?
No. Excise duty covers passenger cars (CN 8703). Trucks and most vans (CN 8704) are outside excise duty, but registration requires a certificate confirming no excise duty obligation — the WZBO application.
Which documents are needed for the WZBO application?
Usually the foreign registration certificate, the purchase agreement or invoice, and documents confirming the vehicle's classification as a truck, e.g. a certificate from a vehicle inspection station or a statement on structural changes.
How long does it take to obtain the WZBO certificate?
With a complete set of documents, usually a few working days. Formal deficiencies or doubts about the vehicle classification extend the procedure.
Is every van classified as a truck?
No. The customs tariff classification (CN 8703 or CN 8704) and the actual construction of the vehicle are decisive. A note in the registration certificate may not be enough if the vehicle has passenger car features.
Check if your vehicle qualifies for WZBO
Send the registration certificate and the purchase agreement or invoice — we will assess the vehicle classification and prepare the complete set of documents.