Do I have to pay VAT in France on a used car bought in the EU?

If you are a private buyer and collect a used car bought from a VAT-registered professional in another EU country, you do not have to pay French VAT on that purchase. The same applies to a purchase from a private seller. A quitus fiscal (tax clearance certificate) is still required for registration.

How do I get a quitus fiscal?

Outside the joint procedure with ANTS, apply by email to the relevant tax office using form no. 1993-PART-D-SD. Check which procedure applies with your tax office before sending your application.

Will an inspection carried out in another EU country be accepted?

Yes, an inspection carried out in the EU may be accepted when registering in France a car that was already registered there. Check the requirements for your application before submitting it.

Can I drive abroad with an ordinary French temporary registration certificate?

An ordinary CPI (temporary registration certificate) allows you to drive in France only, during its validity period. Do not use it as a document for arranging the journey from the country where you bought the car.

How to import a used car to France

In brief

Before you buy, ask the seller for the foreign registration certificate and a sales document. Check which documents are available for the vehicle’s conformity and inspection.
When you buy, keep the invoice or bill of sale. You will need it for the French registration application.
For the journey, arrange transport or check that the car has valid number plates when it enters France. Confirm with the authority in the country of purchase what is required to drive it here.
In France, check that the inspection document is suitable for your application. An inspection carried out in the EU may be accepted for a car that was already registered there.
Apply for the quitus fiscal (tax clearance certificate) through the relevant service, following the procedure that applies to your situation.
Prepare the carte grise (registration certificate) and submit your application online through ANTS, signing in with FranceConnect or France Identité.

VAT and customs when buying in another EU country

For VAT purposes, a car is used if it has travelled more than 6,000 km and is delivered more than 6 months after its first registration (European Commission). Both conditions must be met. So check the mileage and first registration date before treating the vehicle as used.

If you are a private buyer and collect a used car bought from a VAT-registered professional in another EU country, you do not have to pay French VAT on that purchase. A second-hand purchase from a private seller does not incur French VAT on the purchase either (French Customs; impots.gouv.fr). You still need to apply for the quitus fiscal (tax clearance certificate) to register the car.

If the vehicle is considered a new means of transport, VAT is due in France when buying it in another EU country (impots.gouv.fr). Confirm its status before paying and check the tax procedure with the relevant tax office.

A car already in free circulation in another EU country does not require French customs formalities for this purchase (French Customs). This rule concerns customs; it does not replace the quitus fiscal or the application for a carte grise.

Documents to get from the seller

Ask for the original foreign registration certificate, or the official document establishing ownership of the vehicle. You need a digital copy of this document for the French application. Keep the bill of sale or invoice too (Service Public). Before completing the purchase, check that you will receive complete, legible documents.

Also ask for any available documents relating to the vehicle’s conformity. The European certificate of conformity is issued by the manufacturer, which may charge for it (DREAL Normandie). If none of the accepted documentary routes can establish the vehicle’s conformity, you must submit it for a réception à titre isolé (RTI) (individual vehicle approval) through the DREAL before registration (DREAL Nouvelle-Aquitaine).

Finally, collect the inspection document the seller has. An inspection carried out in the EU is accepted for registering a car in France if it was previously registered in the EU (Service Public). Check with ANTS what requirements apply to your application before submitting it.

Inspection, tax clearance and registration: the steps

Check the inspection and conformity. Gather the available inspection document and check whether it is suitable for French registration. If none of the accepted documentary routes can establish the vehicle’s conformity, you must submit it for a réception à titre isolé (RTI) (individual vehicle approval) through the DREAL before registration (DREAL Nouvelle-Aquitaine).
Get the quitus fiscal. This document is required for a vehicle bought in another EU country (Service Public). Outside the joint procedure with ANTS, a private individual applies by email to the relevant tax office using form no. 1993-PART-D-SD (impots.gouv.fr). First check with that office which procedure applies to your address.
Prepare the carte grise application. Scan the original foreign registration certificate, or the official proof of ownership, along with the invoice or bill of sale (Service Public). Prepare proof of address: a gas, electricity, water or telephone bill dated less than 6 months ago is among the accepted documents (Service Public). Check the list of documents required for your application before sending it.
Submit your application online. Applications to register a used vehicle with foreign registration go through ANTS. You can sign in with FranceConnect or France Identité (Service Public). If you are issued an ordinary temporary registration certificate, it allows you to drive in France only for 1 month (Service Public).

How much does it cost to import a car?

Add the seller’s asking price, any transport costs and the fees for your application. The registration certificate cost includes a fixed tax of €11 (BOFiP) and a delivery fee of €2.76 (Service Public). These amounts alone do not make up the full cost of the carte grise.

A CO₂ penalty may also be included in the calculation. For an imported used car, it is reduced according to the vehicle’s age (Service Public). The manufacturer may also charge for the certificate of conformity. To estimate the total using the car’s specifications, use the France import calculator. Compare your estimate with the prices shown for similar cars in the price statistics, without treating them as observed sale prices.

What a typical 2023 Renault Clio costs, bought from Germany and registered in France

What a typical 2023 Renault Clio costs, bought from Germany and registered in France
Cost	Amount
Price paid to the seller	€14,000
CO₂ and weight malusFamilies with three or more children, and disability-card holders, can get relief (refund): not included.Of which CO₂ malus EUR 208 and weight malus EUR 0 (typical case).	€208
Carte grise: regional taxRegion not chosen: EUR 60 per CV (most regions); the range covers every mainland region on this date (EUR 43–68.95).Fiscal horsepower 7 CV computed from 100 kW (L421-22); the CoC's approved power decides.	€301 – €483
Transport (open truck)Transport estimate is low-confidence until dated quotes are collected.	€600 – €1,300
Fixed registration tax (taxe fixe)	€11
Certificate delivery fee	€3
Number plates (pair)No official tariff: a market estimate. Replace it with a quote.	€25 – €60
Roadworthiness test (contrôle technique), only if neededNo official tariff: a market estimate. Replace it with a quote.€0 if the car is under four years old or has a recent valid EU test.	€0 – €90
Total landed cost	€15,148 – €16,155
Median asking price of the same model, year and fuel in France	€14,000
Landed total against that median	€1,148 – €2,155 above

The median covers all mileages of that model, year and fuel, across 221 listings in France: a market benchmark, not the price of an identical car.

Assumptions

Purchase price: €14,000, the asking-price median of 36 cars in Germany in our data dated 4 Nov 2026.
First registration: June 2023 (assumed month)
Mileage (origin median): 41,000 km
Fuel (most listed for this model and year): Petrol
Engine size and CO₂: 1,498 cm³ and 135 g/km WLTP. Typical assumptions, not listing data.
Power (typical assumption): 100 kW
Mass (typical assumption): 1,500 kg
Seller VAT: Unknown. The calculator shows a range when VAT treatment changes the cost.
Transport: Truck, using the calculator's route estimate.
Planned registration date: 2026-12-04

Seller VAT status unknown: the range covers a VAT-deductible and a margin-scheme listing.

Change these assumptions

The example above shows the calculation for a car bought in Germany. Use the details of the car you are considering: its asking price, documents and transport method may differ.

How can you bring the car to France?

You can arrange transport. If you plan to drive the car, check the number plates and driving requirements with the authority in the country of purchase before setting off. The car must have valid number plates when it enters France (Service Public). Also confirm with the insurer that the journey is covered.

Do not plan this journey around an ordinary French CPI (temporary registration certificate): it allows you to drive in France only, during its validity period (Service Public). Before driving home, ask the registration authority in the country of purchase to confirm that the number plates you plan to use are valid for the journey.

Documents to check

When	What
Before purchase	Foreign registration certificate or official proof of ownership; available documents relating to conformity and inspection.
When buying	Invoice or bill of sale provided by the seller.
For the quitus fiscal	Documents required by the relevant tax office; form no. 1993-PART-D-SD outside the joint procedure with ANTS (impots.gouv.fr).
For the carte grise	Digital copy of the foreign registration or ownership document, invoice or bill of sale, proof of address and any other documents required for your application.
If none of the accepted documentary routes can establish conformity	Réception à titre isolé (RTI) (individual vehicle approval) through the DREAL before registration.

After registration

Insure the car before driving it. The minimum compulsory cover is third-party liability (Service Public). Keep the car’s documents and note the date of its next inspection. For an M1 category passenger car, periodic inspections take place every 2 years (Service Public).

Annual taxes on the use of passenger vehicles apply to vehicles used for economic purposes. A car used only privately is outside this scope (Entreprendre Service Public). If how the vehicle is used changes, check its position with the tax authorities.

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