The sale of a car in Poland takes place on the basis of a civil law contract, regulated by the Civil Code. The law does not require a specific form for concluding such a contract, but it is worth knowing that a document confirming the purchase of a vehicle is needed for its registration – so it is worth concluding it in writing. Once the vehicle has been purchased, it must be insured, have a technical inspection performed at a diagnostic station (unless the vehicle has a valid inspection certificate), be registered within 30 days of its purchase (unless there are exceptions indicated in the law), and pay the tax on civil law transactions (this obligation does not apply to purchases that have been subject to VAT and exemptions provided for in the law).
Legal basis:
Sales contract – Articles 535-602 of the Civil Code of April 23, 1964 ( Journal of Laws of 2023, items 1610, 1615, 1890, 1933; of 2024, item 653).
Car sales tax – Act of September 9, 2000, on tax on civil law transactions (Journal of Laws of 2024, item 295).
Detailed information on the taxation of car purchases
Information current as of: .
The editorial staff of the portal makes every effort to ensure that the content presented complies with the law, is up-to-date (as of the date of publication, indicated on each subpage) and is useful to users. We note that the content published on the website is for informational purposes only and presents the essence of the issues raised in a general manner. They do not constitute advice or legal opinions in individual cases and should not be the sole basis for decisions on the resolution of specific legal problems. Individual legal advice should be sought from qualified professionals.