VAT-23 and PCC-3 declarations

The VAT-23 declaration should be filed in the case of purchase of a car in the European Union countries from a company for a net price, or when the vehicle purchased by us is less than 6 months from the time of production or has less than 6,000 km on the odometer.

The tax due for this must be paid to the tax office no later than the 14th day after the foreign invoice is issued.

PCC-3 is filed in the case of acquisition of a car in Poland. We pay a 2% tax on the value of the car to the tax office. We have 14 days from the date of purchase of the vehicle to do so.