The AKC-U declaration is a document that determines the amount of excise tax. It is submitted when we make an intra-Community purchase of excise goods, including passenger cars. This document is a confirmation that all the necessary formalities with respect to the state treasury have been completed, and in the case of passenger cars, allows them to be registered in Poland. It can be completed using the PUESC electronic system, which will help select the appropriate amount of excise duty. Keep in mind, however, that the final amount will be different each time, taking into account many different factors.
What does the excise tax amount depend on?
Excise products can be divided into harmonized and non-harmonized. The first group includes: motor fuels, heating oils, electricity, gas, tobacco products and alcoholic beverages. Non-harmonized products include, among others: passenger cars, weapons, perfume products, cosmetics and fur skins. In both cases, an AKC-U/A declaration must be filed after the products are imported into Poland. Passenger cars have a separate AKC-US declaration template.
For cars imported from abroad, the amount of tax will depend on engine capacity and purchase price. The declaration will also need to include information such as make, model, year of manufacture and body VIN number. We have 14 days from the onset of the tax obligation (crossing the border) to submit the declaration. Excise duty payment should be made by 30 days from that date.
For passenger cars with an engine capacity of more than 2000 cc, the excise tax rate is now 18.6% of the tax base, for other passenger cars – 3.1%.
AKC-US – new declaration template and new regulations
As of July 1, 2021, new regulations for filing the AKC-US declaration came into effect. The declaration template has also changed. The amendment to the Excise Tax Law (Journal of Laws 2021, item 694) introduces, among other things:
- excise taxation of new activities – Article 100, paragraph 1a of the Act,
- the requirement for one co-owner to file a single declaration on behalf of all co-owners of a passenger car – Article 106(3f) of the Act,
- the obligation for the head of the tax office, at the request of the interested party, to issue a certificate stating that a car imported from outside the territory of member states and EFTA member states is exempt from excise tax – Article 112(3a) of the Law,
- the obligation for all entities to submit declarations in electronic form, with the exception of non-business individuals.