Notify intra-Community acquisition of a new vehicle in another EU country as a foreign mission or professional consular post
Source: Serviceportal Rheinland-PfalzIf you have purchased a new vehicle in another EU country and want to register it in Germany, you must
- as an embassy, i.e. as a foreign permanent diplomatic mission, or
- as a consulate, i.e. as a professional consular representation, or
- as a member of an embassy or consulate not permanently resident in Germany
always submit a VAT return for individual vehicle taxation to the Federal Central Tax Office (BZSt).
You must submit a separate VAT return for individual vehicle taxation for each new vehicle purchased.
The BZSt decides on the basis of the reciprocity agreement with your country of origin whether VAT is payable on the purchase of the new vehicle. Under certain conditions, you may be exempt from paying tax on the intra-Community acquisition of this vehicle.
If you cannot be exempted, the VAT is 19 percent of the purchase value. The BZSt will then assess the tax.
The following are affected by VAT
- motorized land vehicles with an engine capacity of more than 48 cm³ or an output of more than 7.2 kilowatts, for example cars, trucks, motorcycles, mopeds, scooters, motorized motorhomes
- Watercraft with a length of more than 7.5 meters
- Aircraft with a maximum take-off mass of more than 1550 kilograms
A vehicle is considered new if the
- land vehicle has not been driven more than 6000 kilometers or was first used no more than 6 months ago.
- A watercraft has not been driven on water for more than 100 operating hours or the first use was no more than 3 months ago.
- Aircraft has been used for no more than 40 operating hours or the first use was no more than 3 months ago.