VAT, car purchase and export

The fall of the customs barriers has the advantage for the citizens of the EU that they can buy unlimited goods in the member states and take them back to their home country. For some products such as fuels, coffee and tobacco, excise taxes are incurred after exceeding a permissible maximum amount.

Car purchase - for EU new cars VAT of the country of destination

The car purchase has for used vehicles and New car different tax consequences. In principle, you have to pay tax on new vehicles within the EU in the member state that is the country of destination. Buy If you have a new car in France and register it in Germany, you pay the normal domestic tax rate of 19 percent at the purchase price (as of 2012).

• From a tax point of view, vehicles are considered new if the speedometer does not exceed 6,000 Displays kilometers or if the commissioning at the time of the car purchase is not longer than six months behind.
• The purchase of EUused cars and the subsequent approval in Germany can be quite interesting. It always depends on offers and your wishes. If you find a special enthusiast vehicle in Italy, then you will accept the increased effort in the registration more easily.
• There are different rates of general VAT in the individual EU countries. These as well as regional peculiarities influence the sales prices. Used cars can therefore be cheaper or more expensive.


VAT on the car

Different conditions apply to a car that you buy in another EU country ...

• As a private buyer, you have to pay the sales tax or VAT applicable in the country of purchase without being able to receive a refund in Germany. For German car dealers who are authorized to deduct input tax, the purchase of a vehicle abroad remains exempt from VAT. The local sales tax is paid to the responsible tax office after the import.

Export of vehicles 

• Cars are exported or sold to private individuals within the EU with the same sales tax rate as within Germany.
• Traders and dealers sell at the net price if VAT can be reported. The sales documents including the invoice must contain, among other things, the company address and VAT identification number as well as copies of company documents.
• If you sell vehicles (export) to countries outside the EU, an export declaration must be submitted to customs. A customs agent or a forwarding agency will also do this on your behalf.

You also have to deal with customs when you import a vehicle from a non-EU country. Customs and import sales tax are always to be paid here. You must also register the import at a customs office beforehand.