Taxes in Europe Database v2
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).
Territory of Poland.
Taxpayers of the excise duty for cars shall be:
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.
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).
The excise duty rates are:
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 liability with respect to excise duty for cars shall arise:
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 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.