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Generic Tax Name Excise duty - Cars
Tax name in the national language Podatek akcyzowy
Tax name in English Excise duty
Member State PL-Poland
Tax in force since 1993/07/05
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 Territory of Poland.

 

 
Taxpayers

Taxpayers of the excise duty for cars shall be:

  • entities carrying out any sale of passenger vehicle designed for the transport of persons before its first registration on the territory of the state;
  • importers and entities carrying out an intra-Community acquisition.
 
Tax object and basis of assessment

Passenger vehicles designed for the transport of persons, classified in position CN code 8703, not-registered on the territory of the state.

The amount of money which is specified on the issued invoice or the amount of money which a purchaser is obliged to pay or the castoms value - in case of import.

 
Deductions, Allowances, Credits, Exemptions

Exemptions from excise duty imposed on passenger vehicles incoming to the country of origin for the permanent stay or incoming from a temporal residence in European Community.

Exemptions from excise duty imposed on passenger vehicles that are specialized medical means of transport (exemptions for ambulances and mobile intensive care units).

 
Rate(s) Structure

The excise duty rates are:

  • for passenger cars with engine cubic capacity over 2,000 cm– 18.6 % of the tax basis,
  • for others – 3.1% of the tax basis.

The foregoing excise duty rates for passengers vehicles are applicable to both, import and intra-Community acquisition, also to the passenger vehicles sold in the country prior to their first registration in Poland.

 
Tax due date

Tax liability with respect to excise duty for cars shall arise:

  • In case of sale at the territory of the state – at the moment of product's realese or at the moment of  issuing an invoice, but not later than within 7 days from the day of product’s release;
  • In case of import – on the day on which customs debt, as defined in provisions customs law, arises;
  • In case of intra-Community acquisition
    • at the moment of moving the car on the territory of the state - when the acqusition of the right to have disposal of this vahicle as its owner occurred before its moving on the territory of the state,
    • at the moment of acquisition of the right to have disposal of a passengers vehicles designed for the transport of persons as its owner - when it occurred after moving the car on the territory of the state,
    • at the moment of submitting the application for registration of the car on the territory of the state - when the entity, who submits the application is not the owner of the car that was acquired from one of the EU countries (intra-Community acqusition of the car).

Entities carrying out intra-Community acquisition of motor cars designed for the transport of persons not registered on the territory of the state, according to provisions of  Act on traffic regulation, shall be obliged to pay excise duty not later than at registration of the vehicle on a territory of state.

 
Tax collector

Tax authorities pursuant to provisions of the excise duty law or customs law. Generally the head of a customs office competent pursuant to the place where the activities subject  to taxation are carried out.

In case of natural persons, who performs intra-Community acquisition outside the scope of business activities or performs such acquisition without operating any business activities, tax authority shall be the head of a customs office competent pursuant to place of residence of such persons.

 
Special features
 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d214ag + d2122cg

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,366.00 PLN 0.08
2011 1,266.00 PLN 0.08
2010 1,346.00 PLN 0.09
2009 1,479.00 PLN 0.11
2008 1,529.00 PLN 0.12
2007 1,191.00 PLN 0.10
2006 871.00 PLN 0.08
2005 978.30 PLN 0.10
2004 1,454.00 PLN 0.16
2003 693.00 PLN 0.08
2002 658.00 PLN 0.08
2001 794.00 PLN 0.10
2000 949.00 PLN 0.13

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