On 21 October 2026, the Supreme Administrative Court (NSA) ruled that not every import of a passenger car from another EU member state triggers excise duty liability. The key factors are whether the importer acquired the right to dispose of the vehicle as an owner and whether the registration permits ordinary use. In the case examined, vehicles imported solely for test drives by a dealer, without transfer of ownership rights and with temporary registration, were held not subject to excise.
Key Takeaways
- Ownership Rights Test: Excise liability arises upon acquisition of ownership (prawo do rozporządzania jak właściciel), not mere physical import.
- Registration Purpose Matters: Temporary or special registration for test drives indicates lack of ordinary use, supporting exemption.
- Dealer Relief: Authorized dealers importing demo vehicles can structure imports to avoid excise if they retain ownership and use temporary plates.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement