Every foreigner, not only a citizen of Ukraine, can buy a car in Poland, both new and used. The purchase is most often made on the basis of a VAT invoice issued by the seller (e.g. car dealership, commission) or a contract of sale (especially when the seller is a natural person).
A foreigner is obliged to register a car purchased in Poland. The deadline for notifying about the purchase of a vehicle is generally 30 days, but during the state of the epidemic and epidemic threat in Poland, it was extended to 60 days. Registration is made by the staroste competent for the place of residence of the vehicle buyer, therefore the application for registration should be submitted to the poviat starosty or city office in the place of residence in Poland.
When submitting an application for re-registration of a used vehicle, purchased in Poland, you can stay with the current registration number, provided that the vehicle registration plates are white, legible, kept in good condition, not bent and have EU stars on a blue background. Keeping the old registration numbers of the car allows you to save about PLN 100 on official fees.
Along with the application for registration of a used vehicle, you must submit a proof of vehicle ownership, a vehicle registration certificate with the current date of the technical inspection, a vehicle card (if issued), registration plates, an identity document (passport), a document confirming legal stay in Poland and a foreigner registration certificate. In the absence of check-in, it is worth contacting a specific office and determining whether and with what documents other than check-in, you can prove your place of residence. In some offices, it is enough to submit a written declaration of your address of residence. In the absence of documents that will result in legal stay in Poland, it will be necessary to explain to the office that the legality of the foreigner’s stay in the territory of the Republic of Poland results from the special act on assistance to Ukrainian citizens. For this purpose, the offices may expect proof of having a PESEL UKR number.
First, the office will issue a decision on the temporary registration of the vehicle along with a temporary permit valid for up to 30 days. Within this period, a decision on vehicle registration and a registration certificate will be issued, which will be collected during the next visit to the office.
You should also remember about the obligation to insure the vehicle (third party liability insurance). If the car was insured by the previous owner, the policy may remain valid, but the insurance company will need to update the owner of the vehicle, who will be responsible for paying the premiums from the date the vehicle is purchased. You may also consider choosing a different insurer. Proof of having vehicle liability insurance will also need to be presented when re-registering the vehicle.
If the car is purchased from an entity that is not a VAT payer, the buyer is also required to pay the civil law transaction tax (PCC) amounting to 2% of the vehicle value, i.e. not necessarily the purchase amount indicated in the contract, because the office may verify the actual market value of vehicle. The PCC-3 declaration must be submitted to the tax office within 14 days from the date of purchase of the vehicle and the tax must be paid within this period.