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

If you buy a car as a private individual and it counts as used for VAT purposes, bringing it to Italy does not by itself mean you have to pay Italian VAT on the purchase. If you are buying as a private individual and claim that Italian VAT does not apply, you must submit a verification request to the Provincial Directorate of the Revenue Agency before registration.

Which foreign documents do I need to register the car?

For a car already registered in the EU, you need the foreign registration certificate, including Part II if one was issued. The European Certificate of Conformity, or C.O.C., is one accepted form of technical documentation.

Do I need an inspection before driving the car in Italy?

If the inspection is overdue under Italian deadlines, the car must be inspected before it is put on the road.

Where do I submit the registration application?

The unified application can be completed and digitally signed at a Sportello Telematico dell’Automobilista (Automobile Services Online Desk). If the application cannot be handled there, apply first to the Civil Motorisation Office and then to the PRA (Public Motor Vehicle Register).

How to import a used car to Italy

In brief

Before you buy, ask for the foreign registration certificate and check whether Part II was also issued. Ask which technical documents come with the car, especially the European Certificate of Conformity, known as the C.O.C.
Check how VAT applies. Check the time since the car was first registered and its mileage: both are needed to determine whether it counts as used for VAT purposes.
Plan the journey to Italy. If you intend to drive, check that temporary number plates and insurance are valid for the whole journey. You can also consider transporting the vehicle.
Request a tax check from the Provincial Directorate of the Revenue Agency before registration if you are buying as a private individual and claim the purchase is outside the scope of Italian VAT.
Check the inspection status against Italian deadlines. If the inspection is overdue, have the car inspected before putting it on the road.
Submit the unified application for nationalisation. If a Sportello Telematico dell’Automobilista (Automobile Services Online Desk) cannot handle the application, follow the process through the Civil Motorisation Office and PRA (Public Motor Vehicle Register).

The exact steps depend on the documents available and the vehicle’s tax status. Before paying for the car, show the documents at the office where you intend to submit the application and ask whether anything else is needed.

VAT and customs duties when buying in another EU country

For VAT purposes, a car counts as used only if more than six months have passed since it was first registered and it has travelled more than 6,000 km. Both conditions must be met (Irish Revenue). Check both details before agreeing to buy. The word “used” in an advert alone does not tell you how the car will be treated for VAT purposes.

If you buy a car as a private individual and it meets both conditions, you do not pay Italian VAT on the purchase simply because you bring it to Italy from another EU country. Buying a car in another EU country does not incur customs duties when it enters Italy either (European Commission). You still need to complete the tax check and registration process.

If either condition is not met, the car counts as a new means of transport for VAT purposes. If it is bought in another EU country for permanent use in Italy, VAT is due in Italy at the Italian rate (European Commission). If you have questions about the details or tax documents, ask the Provincial Directorate of the Revenue Agency how to proceed before submitting the registration application.

Documents to ask the seller for

For a vehicle already registered in the EU, the documents required for nationalisation include the foreign registration certificate, including Part II if the country of origin issued one. The European Certificate of Conformity, or C.O.C., either in the original or as a photocopy, is an accepted form of technical documentation (Ministry of Infrastructure and Transport).

Ask to see these documents before buying. Check that they describe the vehicle you are considering and ask the seller which documents they will hand over. If the C.O.C. or part of the registration certificate is missing, take what you have to a Sportello Telematico dell’Automobilista (Automobile Services Online Desk) or the Civil Motorisation Office. They can tell you what documents are needed in your case. Do not rely on a list intended for a car from another country.

Keep the purchase and transport documents too. Ask the office handling the nationalisation in advance which documents you need to submit and in what format. This is a good time to clarify any differences between the documents from the country of origin and those required in Italy.

Inspection, tax check and registration: the steps

Check the inspection status. Compare the car’s inspection status with Italian deadlines. If the inspection is overdue under those deadlines, the vehicle must be inspected before it is put on the road (Ministry of Infrastructure and Transport).
Complete the tax check before registration. If you are importing as a private individual and claim that Italian VAT does not apply, submit a request to the Provincial Directorate of the Revenue Agency (Motorist’s Portal). Ask the office what details it needs to check for your car.
Submit the nationalisation application. The application is called the istanza unificata (unified application) and can be completed and digitally signed at a Sportello Telematico dell’Automobilista, or STA (Motorist’s Portal). Bring the foreign and technical documents you checked earlier.
Follow the alternative process if the STA cannot handle the application. In that case, apply first to the Ufficio Motorizzazione Civile (Civil Motorisation Office) and then to the Pubblico Registro Automobilistico, or PRA. The application to the PRA must be submitted within 60 days of the issue of the document required before the Documento Unico (Single Vehicle Document) (ACI).
Check the IPT for the first registration with the PRA. The first registration of a used vehicle is subject to the Imposta Provinciale di Trascrizione (Provincial Transcription Tax), unless an exemption applies (ACI). Ask for the amount for your application before submitting it.

How much does it cost?

Include the IPT for the first registration with the PRA, registration application fees and any costs of bringing the car to Italy in your estimate. The IPT can vary depending on the province’s decisions, so check the amount that applies to your registration. If you use an Automobile Club branch or a vehicle registration agency, an intermediary fee, set by the agency, is added to the application cost (ACI).

When assessing an advert, compare the seller’s asking price with the total cost after transport, taxes and the application. The price statistics show dealer asking prices, not actual sale prices. Comparing similar car adverts is covered in checking an advert; the methodology explains how the statistics are compiled.

This example shows how the costs add up for a car bought in Germany and registered in Italy:

What a typical 2024 Volkswagen Golf costs, bought from Germany and registered in Italy

What a typical 2024 Volkswagen Golf costs, bought from Germany and registered in Italy
Cost	Amount
Price paid to the seller	€25,000
Provincial registration tax (IPT)Province not chosen: the 30% increase most provinces apply; the range covers the provinces with a lower rate, a relief or a special tariff.	€151 – €456
Transport (open truck)Transport estimate is low-confidence until dated quotes are collected.	€800 – €1,500
PRA registration emolument (ACI)	€27
Stamp duty, registration and documento unico	€64
Motorizzazione rights	€10
Number plates (rectangular pair)Province not chosen: EUR 41.78; the Aosta, Bolzano and Trento series costs EUR 45.68.	€42
Periodic inspection (revisione), only if dueIndicative amount; official tariff not yet checked.Usually €0 for an unmodified EU car with a valid inspection. If a revisione is due: €77.24 plus the payment charge (about €79 in ACI's example).	€0 – €79
Total landed cost	€26,094 – €27,178
Median asking price of the same model, year and fuel in Italy	€32,500
Landed total against that median	€5,322 – €6,406 below

The median covers all mileages of that model, year and fuel, across 99 listings in Italy: a market benchmark, not the price of an identical car.

Assumptions

Purchase price: €25,000, the asking-price median of 190 cars in Germany in our data dated 4 Nov 2026.
First registration: June 2024 (assumed month)
Mileage (origin median): 26,000 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
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

To estimate the total cost, consider the asking price, transport, taxes and application fees. The import cost calculator calculates registration taxes, VAT when due, transport and fees. Check the application cost with the office handling it.

Bringing the car to Italy

You can arrange transport for the vehicle or consider driving it yourself. If you choose to drive with temporary number plates, check before setting off that the plates and insurance are valid in every country you pass through (European Commission). Get confirmation for the whole planned route, not just the country where you buy the car.

If you choose transport, confirm with the organiser when and where you will receive the car and which documents they will provide. Before choosing between the two options, compare the actual costs and ask the Italian office whether your application requires proof of the transfer.

Checklist

When	What
Before buying	Ask for the foreign registration certificate, Part II if issued, and the C.O.C. Check with the Italian office whether any missing documents are needed.
Before travelling	If you are driving, check that the temporary number plates and insurance are valid for the whole journey.
Before registration	If you are claiming that Italian VAT does not apply as a private individual, contact the Provincial Directorate of the Revenue Agency for a check.
Before putting the car on the road	Check the inspection status against Italian deadlines and have the car inspected if it is overdue.
For nationalisation	Submit the foreign registration certificate, including Part II if issued, and the accepted technical documentation. Complete the unified application.
For the first registration with the PRA	Check the IPT and, if the application follows the process through the Civil Motorisation Office, check the deadline for the PRA application.

After registration

The car needs third-party liability insurance, commonly known as r.c. auto (IVASS). Before using it, check the insurance cover and inspection status.

Also check the bollo auto (vehicle tax). Rates are set by your Region or Autonomous Province. For renewals, the general rule is to pay by the end of the month following the expiry of the previous vehicle tax (ACI). For the first payment on a newly registered car, check the applicable deadline with your Region or Autonomous Province.

For an ordinary private car, the first inspection is due four years after first registration, and subsequent inspections are due every two years (Motorist’s Portal). Use the car’s first registration date when checking whether an inspection is due.

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