What it costs to import a car from Germany
The on-the-road price is the amount paid to the seller plus transport to Poland, taxes due in Poland and official fees. For a used car from Germany the only tax is excise duty — no customs duty and no Polish VAT, because the vehicle is already in free circulation in the EU. Only an import from outside the Union adds customs duty and 23% VAT, charged in sequence: duty on the customs value, excise on the customs value plus duty, VAT on all of it.
Excise duty: 3.1% or 18.6%
The rate depends on engine capacity, not CO₂ emissions. Up to 2000 cc the duty is 3.1%, above that 18.6% of the tax base. Electric and hydrogen vehicles are exempt indefinitely. The hybrid exemption covers plug-ins up to 2000 cc only and runs until the end of 2029 — a conventional hybrid that cannot be charged from a socket pays 1.55%, because the provision refers to a definition requiring an external power source. Hybrids in the 2000–3500 cc range pay 9.3%. The base is the amount the buyer is required to pay, converted at the average NBP rate from the day the tax obligation arises.
Customs duty — only outside the EU
Passenger cars carry a 10% duty on the customs value, that is the price plus transport and insurance. From 1 July 2026 vehicles originating in the United States enjoy a zero rate. The preference follows the country of manufacture, not the place of purchase — a Japanese car bought at a US auction still pays the full 10%. The first character of the VIN identifies US production: 1, 4 or 5.
VAT when importing a car from the EU
A used car bought in the EU from a private seller or under the VAT margin scheme creates no VAT liability in Poland. The exception is a new means of transport: up to 6,000 km on the clock or first registered no more than six months ago. Either condition alone triggers 23% VAT, private buyers included. The VAT-25 certificate is no longer required for registration.
Official fees: registration and technical inspection
Registering a passenger car with new plates costs PLN 160: registration certificate, plates, temporary permit and control sticker. The records fee has been abolished and is not charged separately. An imported vehicle needs a first technical inspection — PLN 149 for a passenger car, PLN 245 with an LPG system. The PLN 500 recycling fee has not applied since 2016, although it still shows up in competing calculators.
Deadlines and late penalties
The AKC-U excise declaration is due within 14 days of the tax obligation arising and the tax itself within 30 days — in both cases no later than the registration date. The registration application is due within 30 days of import, or 90 days for a vehicle trader. Missing the deadline costs PLN 500, and after 180 days of delay the penalty doubles.
What the calculator cannot know
Transport, sworn translation and customs agency handling are market prices — we pre-fill a realistic range, but the actual quote comes from your carrier. The exchange rate is an estimate too: the office converts the base at the average NBP rate from the day the car enters Poland, and that day is not known yet. Treat the result as a budget with headroom, not a binding tax calculation.
Frequently asked questions
- Will I pay VAT on a car imported from Germany?
- Not on a used car bought from a private seller or under the VAT margin scheme. The 23% VAT applies only when the vehicle qualifies as a new means of transport (up to 6,000 km or up to 6 months since first registration) or when you import it from outside the EU.
- What determines the excise rate?
- Only engine capacity and drivetrain. Up to 2000 cc it is 3.1%, above that 18.6%. Electric and hydrogen vehicles are exempt indefinitely and plug-in hybrids up to 2000 cc until the end of 2029 — a conventional hybrid has no such exemption and pays 1.55%. CO₂ emissions play no part today, although a change of criterion is being worked on.
- How long do I have to register an imported car?
- Thirty days from bringing the vehicle into Poland, or ninety days if you trade in vehicles professionally. Missing the deadline draws a PLN 500 penalty, which doubles after six months of delay.
- Are cars from the USA cheaper now?
- Yes, if they were manufactured in the United States — since July 2026 such vehicles carry zero duty instead of 10%. Removing the duty also lowers excise and VAT, since both are charged on a base that includes it. A car of any other origin bought in the USA pays the full rate.
- Is the PLN 500 recycling fee still due?
- No. It was abolished at the start of 2016 and applies only to vehicles introduced up to the end of 2015. If another calculator still shows it, that calculator overstates the cost.