Fleet Handbook Poland

• Full-Service Leasing
• Long Term Rental
• Operational Lease with service elements
• Operational Lease
• Fleet Management
• Sale and Leaseback
• Long Term Rental
• AlphaElectric

Service, maintenance and repairs, tyre management, insurance, accident management, roadside assistance, replacement vehicles, car delivery management, fleet management, radio tax, registration services, fuel cards, rental services, pre-contract vehicles, reporting, fine management, safety program.

• Minimum: 24 months/no minimum mileage
• Maximum: 60 months/200.000 km (passengers vehicles)
• Maxiumum: 60 months/250.000 km (LCV)

Cars in Poland are registered in the name of the legal owner of the car. In case of leased vehicles, the leasing company is listed in the registration documents as the owner of the car. The lessee is not listed anywhere in the registration documents. Cost of registration of a car is 250 PLN, which is added to the investment value.

In case of a car primarily registered abroad, the car needs to be re-registered in Poland if the owner wants to use the car primarily in Poland. The legal owner of the car is responsible for registering the car in Poland.
The cost of registration of a car imported from abroad is higher than one bought in Poland and is about 1.300 PLN. Additionally, the owner needs to pay excise tax which is 3,1% of the vehicle value if the engine capacity does not exceed 2.000 cc and 18,6% of the vehicle value in case of engine capacity exceeding 2.000 cc.

As Alphabet is fully responsible for registration of the leased car, the customer does not need to provide any documents at all. The required documents are provided by the dealer, and Alphabet takes care of the whole registration process.

After a full set of documents is provided by a dealer to Alphabet, it usually takes one to two days to register the car. All vehicles first receive a temporary registration document which is valid for 30 days from the registration date. The final registration documents are usually available 10  to 14 days after registration date. Usually, Alphabet does not deliver vehicles with temporary documents: we wait until the final document is available and only then do we deliver the car. Upon special request of the customer, we can deliver a car with a temporary registration document, but in such cases the customer will need to return the temporary document to us within 30 days and only then can we collect the final registration document. This operation usually takes one day, so the customer needs to take into account the fact that the car cannot be used for one day.

The current VAT rate is 23%.

• Registration tax is €60,00, and it includes number plates and registration documents.
• Road tax is due only for trucks; vehicles under 3,5 tons have it covered within fuel prices
• Motorway tolls in Poland are paid in cash; however, the tolls for selected sections of expressways can also be paid with fuel cards provided by Alphabet.
• Radio and TV licence – every owner of vehicle with radio and/or TV registered in Poland is required to pay a fixed fee. The amount of fee for the usage of radio is defined in the act provision.

Businesses will be able to choose from two options for deducting VAT: under the first model a business will be able to deduct 50% VAT on a car used both for business and private purposes, regardless of the proportions of this division. Under the second model a business will be able to deduct 100% VAT but only on a car for which expenses incurred are strictly business-related. However, this second possibility involves a requirement to keep detailed records of vehicle mileage and to supply this information to the tax office.

From the beginning of the year 2015 employees who are using company cars also for private purposes, will have to pay tax for this use. The change for previous is, that with the new system, calculating value of this fringe benefit is straight forward. A lump-sum rule is applied, instead of market valuation.
The new regulations for using company cars for private usage depends on engine capacity:

• up to 1.600cc:  €60,00 per month (€11 tax)
• over 1.600xx: €100,00 per month (€18 tax)

There is no calculation, new rule is based on flat rate system. The amounts are described in previous paragraph.

No tax regulation regarding to CO² emission.

Alphabet Polska Fleet Management
ul. Woloska 22a
02-675 Warszawa
Mokotów Nova
Poland