Registration
What tax clearance is needed to register an imported vehicle (quitus fiscal, VAT)?
Every Member State checks the VAT position of a vehicle bought in another EU country before registering it. In France this is the quitus fiscal issued by the tax office; in Germany, VAT on a new vehicle is settled with the Finanzamt; in the Netherlands, a BPM declaration is filed with the tax authority. A used vehicle bought from a private seller owes no VAT.
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Whenever a vehicle is bought in one EU country and registered in another, the tax administration of the destination country checks its VAT position. Two cases everywhere:
- used vehicle (more than six months old and more than 6,000 km) bought from a private seller or under the margin scheme: no VAT is due in the destination country;
- vehicle treated as new (less than six months or less than 6,000 km): VAT of the destination country is due and must be settled before registration.
How this is evidenced:
- France: the quitus fiscal (form 1993-PART-D-SD), requested online from your personal space on impots.gouv.fr or at the local tax office, and required by ANTS in every case, even when no VAT is due;
- Germany: for a new vehicle, the “Fahrzeugeinzelbesteuerung” declaration to the Finanzamt; for a used vehicle, no certificate is needed at the Zulassungsstelle;
- Netherlands: the BPM declaration to the Belastingdienst after the RDW inspection, with VAT settled for a new vehicle;
- Belgium: the VAT position is checked through the customs “vignette 705” procedure, now handled electronically.
Documents usually required: foreign registration certificate, invoice or sale contract, proof of identity, and the certificate of conformity or complete registration document to characterise the vehicle. For a vehicle imported from outside the Union, customs clearance replaces the tax certificate.