Do I have to pay VAT in Germany for a used car from the EU?

As a private individual, you do not pay additional German acquisition VAT when bringing in a car that counts as used for VAT purposes from another EU country. For this, the car must have been in service for more than six months and have travelled more than 6,000 kilometres when you acquire it.

Does a car from the EU need a German roadworthiness test?

Not necessarily before registration. For a vehicle with EU type approval, proof of an inspection in the previous EU country may be recognised if it meets the German inspection deadlines. Submit the proof to the registration authority.

Which vehicle documents do I need to bring?

You need the original foreign registration certificate. If it has two parts, bring both. The registration authority may also ask for a purchase contract or other proof that you are entitled to dispose of the vehicle.

Will registering the car in Germany deregister it in its country of origin?

You should not rely on that. ServicePortal Berlin points out that German registration does not automatically deregister the car in its country of origin. Arrange deregistration with the seller and the authority responsible there.

How to import a used car to Germany

At a glance

Check the car and its documents before buying. Ask to see the original foreign registration certificate. If it has several parts, check them all.
Get the purchase in writing. Take the purchase contract with you. The registration authority may ask for it as proof that you are entitled to dispose of the vehicle.
Plan how to transport the car. You can arrange transport. If you want to drive it yourself, check before setting off that the number plates and insurance are valid in every country on your route.
Check the inspection record. For a vehicle with EU type approval, an inspection in the previous EU country may be recognised for registration in Germany. German inspection deadlines apply.
Get proof of insurance. You need confirmation of your motor third party liability insurance to register the vehicle.
Apply for registration at your main residence. Take the vehicle documents, proof of identity and a SEPA direct debit mandate for vehicle tax to the responsible registration authority. For normal use as a registered vehicle, the German number plates must bear the registration authority’s official seal sticker.

VAT and customs when buying a car in another EU country

Whether a car counts as used for VAT purposes depends on both its age and its mileage. When you acquire it, it must have been in service for more than six months and have travelled more than 6,000 kilometres. If it meets only one of these conditions, it counts as a new vehicle for VAT purposes. So a car described as “used” in an advert may not count as “used” for VAT. The legal definition sets out the criteria.

If you are a private individual buying a car that counts as used for VAT purposes in another EU country, bringing it to Germany does not by itself incur additional German acquisition VAT. There is also no customs duty when bringing a car from another EU country into Germany. The EU explains this on its pages about VAT and customs.

The treatment is different for a new vehicle for VAT purposes: the intra-Community acquisition is subject to German VAT, while the sale is exempt from VAT in the country of origin. Check how the car is classified before buying, based on when it was first put into service and its mileage. Finanzamt München explains the tax treatment for private buyers.

Documents to get from the seller

German registration authorities need the original foreign registration certificate. If the country of origin uses a certificate with several parts, take all of them with you. Before handover, check that the seller can actually give you the originals. The EU guidance on vehicle registration sets out this requirement.

Take the purchase contract with you too. A registration authority may ask for the contract or other proof that you are entitled to dispose of the vehicle. Check that the vehicle details in the contract match the documents you have been given. Ask your authority in advance which evidence it accepts in your case; the Bundesportal lists the purchase contract as a possible document.

Ask for the Übereinstimmungsbescheinigung (certificate of conformity), often called a CoC document or EG-Übereinstimmungsbescheinigung (EC certificate of conformity). ServicePortal Berlin also lists a manufacturer’s data confirmation as technical proof for a type-approved vehicle. If you do not have any of these documents, ask your registration authority which technical documents it requires for this car. Take any available inspection record with you as well. The authority will check whether it can be recognised for registration under the German inspection deadlines.

Step by step: inspection, vehicle tax and registration

Check the inspection status. Submit proof of the inspection carried out in the previous EU country. For a vehicle with EU type approval, it may replace an inspection before registration in Germany if it meets the German deadlines. Check with the registration authority whether this applies to your car. The legal basis is set out in § 8 FZV.
Take out motor third party liability insurance. Ask your insurer for confirmation of insurance for registration. The registration authority needs this confirmation; the Vehicle Registration Ordinance sets out the proof required.
Prepare a SEPA direct debit mandate. Have your bank details ready for vehicle tax. The Bundesportal lists the mandate among the registration documents. The calculators above also work out the annual vehicle tax for your car.
Apply for registration. The registration authority responsible for you is the one at your main residence. Bring your identity card, or your passport and a certificate confirming your registered address. Also bring the original foreign vehicle documents, proof of insurance and SEPA mandate. Check with your registration authority which technical documents it needs for your vehicle. Have the purchase contract ready in case the authority asks for proof that you are entitled to dispose of the vehicle.
Have the number plates validated. For normal use as a registered vehicle, German number plates need the registration authority’s official seal sticker. The Bundesportal states this requirement.

After registering the car in Germany, also check its deregistration in the country of origin. According to ServicePortal Berlin, German registration does not do this automatically. Agree with the seller and the responsible authority in the country of origin who will arrange it.

What does importing cost?

Add up the purchase price, transport, registration fees, insurance and vehicle tax for your particular car. The calculators under Import costs for Germany work out the VAT, where applicable, as well as transport costs, fees and annual vehicle tax for your car. Compare an advertised price with dealer asking prices; these are asking prices, not prices paid for completed sales. You can also use the asking price check for an individual listing.

In Berlin, the registration fee can vary depending on the application. Berlin lists a minimum fee of €34.70 to register a used import from the EU or EEA; the amount may be higher depending on the application. Ask your registration authority about the fee. According to Verwaltungsportal Hessen, there is no uniform nationwide price for a roadworthiness test if one is needed.

The example below is for guidance. It is not a quote for your car.

What a typical 2021 Volkswagen Golf costs, bought from the Netherlands and registered in Germany

What a typical 2021 Volkswagen Golf costs, bought from the Netherlands and registered in Germany
Cost	Amount
Price paid to the seller	€21,300
Transport (open truck)Transport estimate is low-confidence until dated quotes are collected.	€400 – €900
Registration (Zulassung)Indicative amount; official tariff not yet checked.	€13 – €40
Number plates (pair)Indicative amount; official tariff not yet checked.	€20 – €40
Roadworthiness test (HU), only if dueIndicative amount; official tariff not yet checked.	€0 – €130
Total landed cost	€21,733 – €22,410
Median asking price of the same model, year and fuel in Germany	€18,000
Landed total against that median	€3,733 – €4,410 above

The median covers all mileages of that model, year and fuel, across 76 listings in Germany: a market benchmark, not the price of an identical car.

Assumptions

Purchase price: €21,300, the asking-price median of 153 cars in the Netherlands in our data dated 3 Nov 2026.
First registration: June 2021 (assumed month)
Mileage (origin median): 101,000 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.
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

How to bring the car to Germany

You can arrange transport for the car or drive it to Germany yourself. If you drive on temporary number plates, check before setting off that both the plates and the insurance are valid in every country on your route. The EU information on buying a car abroad points this out.

Ask the responsible authority in the country where you buy the car which number plates you can get for the journey and what documents you need. Also check where the insurance is valid. If you arrange transport, agree with the seller how the vehicle documents will be handed over and who will arrange deregistration in the country of origin.

Checklist

When	What
Before buying	Check the original foreign registration certificate; check every part if the documents are split; establish the car’s age and mileage for VAT purposes
At handover	Take all parts of the registration certificate, the purchase contract, any CoC document or other technical documents, and the inspection record
Before transporting the car	If driving it yourself, check that the number plates and insurance are valid in every country on the route
Before the registration appointment	Have proof of insurance, your identity card or your passport with a certificate confirming your registered address, a SEPA direct debit mandate and your bank details ready
At the registration authority	Submit the original documents and any available inspection record; check in advance which technical documents the authority needs; have the purchase contract or other proof that you are entitled to dispose of the vehicle ready
After registration	Check deregistration in the country of origin and the date of the next inspection

After registration

You must keep motor third party liability insurance in place for the vehicle. This is required under the Pflichtversicherungsgesetz (Compulsory Insurance Act). Vehicle tax is normally collected by SEPA direct debit one year in advance, as explained by the Zoll-Portal.

Keep an eye on the next Hauptuntersuchung (roadworthiness test) due date. The sticker on the rear number plate shows the month and year it is due. Keep the inspection report at least until the next roadworthiness test. You can find these details at Verwaltungsportal Hessen and in § 29 StVZO.

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