Podatki i opłaty
Import VAT
Import VAT
VAT (23%) charged at customs clearance on the customs value plus duty.
When importing a car from outside the EU, VAT (23% in Poland) is charged on a base comprising the customs value and duty. It’s payable at the customs clearance stage.
The total fiscal cost of import is the sum of: duty + VAT (at the EU border) and excise (in Poland before registration).
Example
Customs value €10,000 + duty €1,000 = €11,000 → VAT 23% = €2,530.