Importing a car from the USA for your company - the process and VAT

You can import a car from the USA through your company just as you would privately. The import goes through the same steps, and the main difference is VAT. We explain how the whole process works, what makes up the cost and what changes when you buy for a company. The rules below are Polish tax rules.

How importing a car for a company works

1. Choosing the car - we look for cars that fit your budget or check the one you've found. We verify every car in a Carfax or AutoCheck report and estimate the full delivered cost.
2. Contract and deposit - we sign the import contract with your company, using its details and tax number (NIP). Before the auction you pay a deposit of PLN 3,600 gross. If we lose the auction, the deposit comes back to you or stays for the next auction.
3. Auction and payment - we bid only up to the agreed amount. After the winning bid you have 2 working days to pay for the car in dollars.
4. Transport and clearance - we collect the car from the auction yard, take it to the port and ship it in a container to Rotterdam, where the customs agency clears it.
5. Delivery and documents - we deliver the car to the address you give. You get the full set of registration documents and a VAT invoice for our commission.

We describe the whole process on the USA and Canada import procedure page.

What makes up the cost

The full cost of a car from the USA consists of:

• the auction price and auction fees,
• transport to a port in the USA or Canada and sea freight to Rotterdam,
• 10% customs duty on the customs value,
• VAT - with a standard clearance, the Dutch 21%,
• the customs agency's service,
• excise duty in Poland, depending on the engine size and type of drive,
• transport from the port to your address,
• our fixed commission of PLN 3,600 gross.

All items and excise rates are listed on the Costs of importing a car from the USA page.

VAT: a company versus a private buyer

A private buyer pays 21% Dutch VAT at clearance in Rotterdam, and that tax is simply part of the car's price.

A company that is an active VAT payer with an EU VAT number can have the car cleared under customs procedure 42. It then pays only the duty in Rotterdam and settles the VAT in Poland. In practice, a business accounts for the VAT on the car when it sells it. That's why you should tell us you're buying for a company before the auction, not after the car arrives.

Excise duty

Both companies and private buyers pay excise duty after the car arrives in Poland and before registration. The rate depends on the engine size and the type of drive: from 0% for an electric car, through 3.1% for an engine up to 2000 cc, to 18.6% for an engine above 2000 cc. We help you prepare the excise declaration.

For a company or privately?

Importing from the USA pays off in both cases. For a company, the differences become more noticeable the more cars you import, because VAT is settled the same way for every car.

The details depend on how your company is taxed, so confirm them with your accountant.

Want to import a car for your company? Write to us through the Contact page. We'll calculate the full delivered cost free of charge.