The excise tax exemption and depreciation limit of up to PLN 225 for electric vehicles are already in effect! [update] • CARS

We have just received an official letter from one of the readers from the tax office, in which his electric car is exempted from excise duty. Our reader found that new instructions (interpretations) are still being circulated to officials, but they should be applied retroactively to vehicles imported after December 18, 2018.

Electric vehicles are officially exempt from excise taxes. Finally!

Table of contents

• Electric vehicles are officially exempt from excise taxes. Finally!
  • Excise tax exemption - on what basis
  • What about plug-in hybrids?
• What about depreciation up to 225 PLN?

Excise exemption for electric vehicles is already provided for in the Electromobility Law (Electromobility Law, FINAL - D2018000031701), but the application of this provision must be approved by the European Commission. According to the information of the Ministry of Energy of December 18, 2018 (source), the European Commission allowed:

• exemption in Poland from excise duty on electric vehicles,
• a higher depreciation limit for electric vehicles in the amount of PLN 225 instead of PLN 150 XNUMX.

However, the tax authorities did not have an official position of the European Commission, so the excise tax was paid by 18 December. After that date, the rules were interpreted in two ways: we had signals from readers that the official "basically agreed with the decision," but "should consult." It seems that the situation has finally stabilized.

Excise tax exemption - on what basis

Our reader learned that the tax authorities should already have new instructions from the Ministry of Finance regarding not levying excise duty on cars imported from December 19, 2018 inclusive. These are the latest instructions and not all officials are aware of them. Therefore, our Reader advises:

• apply for payment of excise tax,
• attach to it a self-written statement of exemption from excise duty in accordance with Art. 58 of the Law on Electric Mobility, which states:

Article 58. The following amendments shall be made to the Law of December 6, 2008 on excise tax (Journal of Laws of 2017, paragraphs 43, 60, 937 and 2216 and of 2018, paragraph 137):

1) after art. 109, art. 109a as follows: “Art. 109a. 1. A passenger car, which is an electric car within the meaning of Art. 2, clause 12 of the Law of January 11, 2018 on electric mobility and alternative fuels (Journal of Laws, p. 317) and a hydrogen vehicle within the meaning of Art. 2 paragraph 15 of this Law.

2. In the case referred to in paragraph 1, the competent head of the tax inspectorate issues, at the request of the person concerned, a certificate confirming the exemption from excise tax, provided that the subject submits documentation confirming that the vehicle to which the exemption applies is an electric vehicle or hydrogen car ";

If it turns out that an official requires us to prove that the car is indeed electric, you must provide a certificate of approval, registration certificate or the result of a technical inspection. Don't let go of the topic. Remember: the excise tax exemption applies to cars imported from December 19, 2018, so it is retroactive.

What about plug-in hybrids?

In accordance with the Law on Electromobility (Law on Electromobility FINAL - D2018000031701), until January 1, 2021, hybrids are also exempt from excise duty:

Article 58, paragraph 3)

after art. 163, art. 163a as follows: “Art. 163a. 1. In the period up to January 1, 2021, a passenger car that is a hybrid vehicle in the meaning of Art. 2, clause 13 of the Law of January 11, 2018 on electric mobility and alternative fuels. 2. In the case referred to in paragraph 1, the competent head of the tax service issues, at the request of the person concerned, a certificate confirming the exemption from excise tax, provided that the subject submits documentation confirming that the vehicle to which the exemption relates is a hybrid transport means ". ...

Two caveats should be made here:

Firstly. Exemption from excise tax refers to a hybrid vehicle within the meaning of Art. 2 paragraph 3 of the Law on Electric Mobility, which states:

Art 2, point 13)

hybrid car – a car within the meaning of Art. 2 paragraph 33 of the Law of June 20, 1997 - Law on Road Traffic, on diesel-electric drive, in which electricity is stored by connecting to an external power source;

So we're talking ONLY about plug-in hybrids. Thus, the exception does not apply to Lexus, the vast majority of Toyota vehicles and other vehicles that do not have a battery charger outlet.

> Current Hybrid / Plug-in Hybrid Prices + Toyota Sales and RAV4 2019 and Camry Hybrid Prices [Jan 2019 Update]

Secondly. In accordance with the amendment to the Law on Biocomponents and Biofuels (download: Amendment to the Law on Biocomponents and Biofuels - FINAL - D2018000135601), which partially amended the Law on Electromobility:

Art 8, point 2)

in art. 163a: a) p. 1 shall be stated in the following edition: “1. Until January 1, 2021, a passenger car, which is a hybrid vehicle in the meaning of Art. 2 paragraph 13 of the Law of January 11, 2018 on electric vehicles and alternative fuels with an internal combustion engine capacity of not more than 2000 cubic centimeters ",

This means that the excise tax exemption applies ONLY to plug-in hybrids with combustion engines up to 2000cc. Therefore, the last Outlander PHEV (2019) with a 2.4L engine or the Panamera E-Hybrid (2019) with a 2.9L engine are not excluded.

What about depreciation up to 225 PLN?

Since the decision of the European Commission addressed both issues (exemption from excise tax and depreciation of an electric vehicle up to 225 PLN), also if in doubt about depreciation, ask the clerk to consult the latest Treasury instructions..

In case of a negative opinion, an application must be submitted in writing, this time with reference to the Law of October 23 (download: Amendments to PIT 2019 - Law of October 23, 2018 on amendments to income tax - FINAL - 2854_u). The higher depreciation amount applies ONLY to electric vehicles. Plug-in hybrids are treated here as vehicles with an internal combustion engine, so they are subject to depreciation in the amount of PLN 150.

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