Exporting a Car from Poland 2026: Vehicle Deregistration, Temporary Plates and Customs

Vehicle deregistration (wyrejestrowanie pojazdu)

Permanent export of a Polish-registered car requires wyrejestrowanie pojazdu z powodu wywozu za granicę under art. 79 ust. 1 pkt 2 of the Ustawa Prawo o ruchu drogowym. The procedure is filed with the wydział komunikacji of the starostwo powiatowe (city/county transport department) where the vehicle is registered. Deregistration removes the car from the Polish CEPiK register and frees the owner from compulsory OC insurance and the recycling fee.

From 2024 the procedure is increasingly digital — most starostwa accept submissions via ePUAP with profil zaufany. Documents required: dowód rejestracyjny (registration document), karta pojazdu if issued, Polish OC insurance policy, foreign registration certificate or proof of permanent export (e.g. customs declaration EX-1, bill of sale to foreign buyer). The fee is 10 PLN (administrative). Optional 30-PLN payment for tablice próbne (temporary plates) for the export drive.

Temporary plates (tablice próbne) for the export drive

Cars driven from Poland to a destination country for foreign re-registration typically use tablice próbne (red-bordered, valid 30 days) issued by the same wydział komunikacji. The cost is approximately 100-150 PLN including the deposit. The vehicle must have a valid badanie techniczne (MoT equivalent) and OC insurance for the export period. Some destinations (DE, AT, CH) accept the Polish dowód rejestracyjny + temporary plates for up to 30 days.

Alternative: drive on Polish plates with valid OC and badanie, deregister upon arrival in the destination, then re-register locally. This works for EU destinations within a 30-90 day period. Note: insurance coverage may require a Zielona Karta (Green Card) for some non-EU transit countries.

Re-registration in the destination country

EU/EEA destinations follow simplified procedure under directive 1999/37/EC. Required documents: Polish dowód rejestracyjny (handed in to local authority), wyrejestrowanie zaświadczenie, COC (Certificate of Conformity) for the model, customs status confirmation if needed (T2L for EU intra-trade), foreign mandatory insurance (often immediately at import). Most destinations require a local technical inspection: TÜV in Germany, MoT in UK, CT in France, ITV in Spain, Italian collaudo. Re-registration fees vary 50-300 EUR by country.

Non-EU destinations require customs clearance: SAD/T1 transit document, customs duty (typically 10% on vehicle value for EU origin under WTO MFN), VAT (varies), and homologation if the vehicle does not meet local emission standards (Euro 4/5/6 typically required, or California CARB for USA imports).

Cost comparison: EU re-registration

Special cases

VAT and customs implications

Polish-registered car >6 months old AND with >6,000 km is considered ’used’ for EU VAT purposes — no VAT on intra-EU transfer to another EU country, just the destination’s vehicle re-registration tax. New vehicles (<6 months OR <6,000 km) are ’new means of transport’ under directive 2006/112/EC — destination VAT applies. Polish VAT may need to be reclaimed via VAT-23 procedure.

Leased vehicles

Cars under leasing or kredyt samochodowy with Polish lender (PKO Leasing, Pekao Leasing, mLeasing, Santander Consumer) require lender consent before export. Most lenders charge a fee (200-500 PLN) for the dispensa eksportowa and may shorten the lease term. Some lenders refuse export — early termination then required. Always check the leasing umowa first.

Specially-equipped or rare vehicles

Modified vehicles (LPG/CNG installations, lift kits, performance modifications) may fail destination homologation. Pre-export technical inspection at a foreign-aware diagnostician is recommended. Common issues: tinted windows non-compliant in DE, LPG installations not approved beyond Polish R67-01, daytime running lights configurations.

Companies with fleet vehicles

Limited liability company (sp. z o.o.) and JDG vehicles being exported require additional steps: corrected środki trwałe register, VAT correction if applicable, and inclusion in the company’s tax filings as a disposal. Consult with księgowość before export to avoid undeclared depreciation issues.

Insurance during the transit

Polish OC insurance is valid throughout EU/EEA + UK + Switzerland under Multilateral Guarantee Agreement. For non-EU destinations or transit countries (Belarus, Ukraine, RU, Western Balkans), a Zielona Karta from the Polish insurer (PZU, Warta, Allianz, Ergo Hestia) is mandatory — request 14 days before departure, often free or low cost (0-50 PLN). The Zielona Karta covers third-party liability per the Council of Bureaux green-card system.

Casco (kasko) coverage stops at the export point unless extended. Add a single-trip kasko if vehicle value warrants — premiums 100-300 PLN for one-way EU transit.