Guide
Importing a car from Germany to Poland step by step
Buying a car in Germany and registering it in Poland? Below are the formalities on both sides of the border, the deadlines and the costs, followed by a calculator that converts the euro price at the NBP rate.
Deadlines and fees in Poland
| Excise return AKC-US | 14 days from import | art. 106 ust. 2 ustawy o podatku akcyzowym |
|---|---|---|
| Excise payment | 30 days from import | art. 106 ust. 3 ustawy o podatku akcyzowym |
| VAT-24 and VAT payment (new car only) | 14 days | art. 99 ust. 10, art. 103 ust. 3–4 ustawy o VAT |
| Registration application | 30 days from bringing the car in | art. 73aa ust. 1 pkt 3 Prawa o ruchu drogowym |
| Fine for late registration | PLN 500, PLN 1,000 for a longer delay | art. 140mb Prawa o ruchu drogowym |
| Registration fees (standard plates) | PLN 160 | Dz.U. 2025 poz. 553 |
| Roadworthiness test, passenger car | PLN 149 | Dz.U. 2025 poz. 1223 |
1. Purchase: contract or invoice
The excise base is the amount you actually pay for the car, so the contract (Kaufvertrag) or invoice (Rechnung) must state the real price. Also collect the German vehicle documents: Zulassungsbescheinigung Teil I and Teil II.
When buying from a dealer, check how VAT was handled: a regular invoice with German VAT, the margin scheme (Differenzbesteuerung) or a net invoice for an EU business. You choose this in the calculator in the “VAT on the dealer's invoice” field. German VAT included in the price increases the excise base.
2. Transport: car carrier or export plates
You can have the car transported on a carrier or drive it on German export plates (Ausfuhrkennzeichen). They are issued by the German vehicle registration office (Zulassungsstelle), fees are set under the GebOSt, and the plates require compulsory insurance. The amounts depend on the office and the insurer, so you enter them yourself in the calculator.
3. In Poland: excise, VAT, inspection and registration
- AKC-US via the PUESC portal or at the tax office within 14 days of import; pay the excise within 30 days, no later than on the day of registration.
- 23% VAT in Poland only for a “new” car (up to 6,000 km or up to 6 months since first registration) – VAT-24 within 14 days.
- Roadworthiness test before the first registration (PLN 149), unless the law provides an exception.
- Documents in German require a sworn translation. Exception: the EU registration certificate as far as its harmonised codes are concerned.
- Registration application at the vehicle registration office (wydział komunikacji) within 30 days of bringing the car in.
4. The euro exchange rate
A euro price is converted at the NBP average rate: for excise, the rate of the day of import (or the last earlier one); for VAT, the rate of the last working day before the tax point. The calculator fetches both rates automatically.
Cost calculator for a car from Germany
Calculation result
Questions and answers
A private person buying a used car (over 6,000 km and over 6 months since registration) does not pay VAT in Poland. Anyone buying a “new” car pays 23% VAT in Poland. Businesses buying on a net invoice account for it as an intra-Community acquisition (WNT).
The fees are set by the German Zulassungsstelle under the GebOSt, plus compulsory insurance. The amount depends on the office and the insurer – check it before you travel and enter it in the calculator.
It may – if the foreign document confirms a valid roadworthiness test and the conditions of the exception in art. 81 ust. 4 of the Road Traffic Act are met. Answer “Yes” to that question in the calculator; if in doubt, ask the vehicle registration office.
30 days from bringing it in. Late registration risks a PLN 500 fine, or PLN 1,000 for a longer delay.
See also
Legal basis and sources
We checked the rates and deadlines on 17/10/2026 against the sources below (official Polish titles):
- Ustawa z dnia 6 grudnia 2008 r. o podatku akcyzowym – tekst jednolity Dz.U. 2026 poz. 412Art. 100 (taxable events), art. 101(2) (tax point), art. 104(1)(2), (8)–(13) (base, NBP rate), art. 105 (rates), art. 106(2)–(3) (deadlines), art. 109a (EV/hydrogen), art. 163a (PHEV until 31.12.2029)
- Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług – tekst jednolity Dz.U. 2026 poz. 1263Art. 2(10) (new means of transport), art. 9(3), art. 10(1)(3)–(4) (no intra-EU acquisition: non-taxable seller, margin scheme), art. 20(9), 29a(6), 30a, 31a (rate), 99(10), 103(3)–(4) (14 days), 146ef (23% rate)
- Ustawa – Prawo o ruchu drogowym – tekst jednolity Dz.U. 2024 poz. 1251 (z późn. zm.)Art. 72(1)(6a) (excise document for registration), art. 73aa (30 days), art. 74 (temporary registration), art. 81(3)–(4) (test before registration and exceptions), art. 140mb (fines 500/1000 zł)
- Rozporządzenie MI w sprawie wysokości opłat za wydanie dowodu rejestracyjnego, pozwolenia czasowego i zalegalizowanych tablic – tekst jednolity Dz.U. 2025 poz. 553§ 2 (certificate 54 zł), § 3(1)(1) (temporary permit 13.50 zł), § 4(1)(1) and (9) (plates 80 zł, stickers 12.50 zł)
- Rozporządzenie MI z dnia 3 września 2025 r. zmieniające rozporządzenie w sprawie wysokości opłat za badania techniczne pojazdów – Dz.U. 2025 poz. 1223Fee table, item 1.2 (passenger car 149 zł), item 1.12 (gas installation 96 zł); in force since 19.09.2025
- PUESC – Złóż deklarację akcyzową od samochodu i uzyskaj potwierdzenie zapłatyFiling the AKC-US return and the document confirming excise payment
- Ausfuhrkennzeichen – Leistungsbeschreibung (Verwaltungsportal des Bundes)Export plates – fees under GebOSt and insurance depend on the office; amount entered by the user
- Zarejestrowanie pojazdu używanego sprowadzonego z państwa UE – niezbędne dokumentyDocument translations (an EU registration certificate needs no translation for its harmonised codes)
- API Narodowego Banku Polskiego – kursy walut (tabela A)Average rates from table A; data since 2002; 404 when no rate exists