Importing a used car from Germany to Poland: a guide for dealers

Germany is Europe’s largest used-car market: millions of cars on mobile.de, AutoScout24 and Kleinanzeigen, many from first owners with a full service history. For Polish dealers that is an opportunity – if you see the right cars early, value them properly and know what the import into Poland costs. This guide walks through the purchase step by step.

1. Why dealers buy in Germany

• The largest supply: more cars of every make, model and engine than in any other European country.
• Prices that add up: strong competition and many private sellers keep asking prices down.
• Traceable history: HU (German roadworthiness test), service book, previous owners and accident status are often stated in the listing.
• Three big portals: mobile.de, AutoScout24 and Kleinanzeigen – together they cover almost the whole market.

2. Finding the right cars

The challenge is speed: good offers are often gone within hours, and German dealers see them first. Set up your buying criteria as saved searches – make, model, price, mileage – and limit the radius to regions that suit your logistics, for example around Berlin, Dresden, Görlitz or Frankfurt (Oder).

• Check whether a dealer or a private person is selling: it decides the VAT treatment (section 3).
• Use the portals’ price rating as a pre-filter, but value every car against comparable offers yourself.
• Call quickly – German sellers are used to buyers from abroad; the call is in German or English.

CarFalke reads all three portals every minute and shows new listings in your language, with price rating, market value from comparable offers, the seller type and the phone number from the listing.

3. Buying: dealer or private seller, and VAT

Within the EU, the VAT treatment depends on who sells and how:

• From a German dealer under standard taxation (listing: “MwSt. ausweisbar”, VAT deductible): the dealer invoices net to your VAT ID as an exempt intra-Community supply; you account for the acquisition in your country. Make sure your VAT ID is valid in VIES and that the seller receives proof that the car arrived (confirmation of arrival).
• From a German dealer under the margin scheme (§ 25a UStG): the invoice shows no VAT and you buy at the gross price; there is no intra-Community acquisition. You can usually resell the car under the margin scheme in your country.
• From a private seller: no VAT. The resale usually falls under the margin scheme.
• New means of transport (at most six months old or at most 6,000 km) are always taxed in the destination country – also when bought from a private person.

In Poland the standard VAT rate on cars is 23 %; the margin scheme for used cars is the procedura marży (art. 120 of the VAT act).

4. Documents to take with you

• Registration certificate part I (Zulassungsbescheinigung Teil I) and part II (Teil II, the “Fahrzeugbrief”) – in the original.
• Certificate of conformity (COC) or the manufacturer’s data confirmation, if available.
• Purchase contract or invoice with both parties’ details and, for dealers, both VAT IDs and the note on the VAT treatment.
• Deregistration certificate (Abmeldebescheinigung) if the car has been deregistered in Germany.
• The latest HU report and the service records.

5. Getting the car home

There are two usual ways: drive the car on German export plates (Ausfuhrkennzeichen, with insurance and valid HU) or have it collected by a transporter. Short-term German plates are not reliably recognised abroad. For several cars or long distances a transporter is usually cheaper and safer.

6. Registration in Poland

Imported cars are registered at the vehicle registration office (wydział komunikacji) of the starostwo or city office. In outline:

1. Pay the excise duty (akcyza) and file the declaration – generally within 14 days of bringing the car into Poland.
2. Obtain the VAT-25 certificate from the tax office (urząd skarbowy) for a car acquired in another EU country.
3. Have the German documents translated by a sworn translator.
4. Pass the technical inspection (badanie techniczne) at a vehicle inspection station.
5. Take out OC liability insurance and apply for registration – within 30 days (CEPiK).

Dealers who buy a car for resale are generally not obliged to register it in their own name; the obligation then lies with the final buyer. Check the current rules with your wydział komunikacji.

Import taxes

Excise duty (akcyza) applies to imported passenger cars: 3.1 % of the value for engines up to 2.0 litres, 18.6 % above – reduced for hybrids, electric cars are exempt. It is due on the first import into Poland, also from private sellers.

7. Calculating the import

An import only pays off if every cost is in the price. Before you call, add up:

• the purchase price and the VAT treatment (net with VAT ID, margin scheme or private),
• transport – as a rough guide, CarFalke estimates €150 plus €0.90 per km, so about €740 for 650 km,
• registration fees and import taxes in Poland,
• translations, inspection and reconditioning,
• currency costs if you pay in another currency, and the time the car stands until it is sold.

Set your maximum purchase price from the realistic selling price in your market minus all these costs and your target margin. CarFalke’s purchase calculation adds the transport from the car’s location to your business.

Frequently asked questions