Which documents must the Danish seller hand over?
The Danish registration certificate, the registreringsattest, is issued in two parts (del 1 and del 2) on recent vehicles; the second is used for changes of owner. It follows the European model. Insist on both originals, the invoice or the slutseddel (sales contract) with the VIN, and consult the Motorregister (public register of the Motorstyrelsen): first registration, status, periodic test (syn), tax.
At the sale, the vehicle is de-registered in the Motorregister and the Danish plates are handed in. The seller can apply for the eksportgodtgørelse, a partial refund of the registreringsafgift, which requires an export inspection and proof that the vehicle has left the country, for instance a copy of the foreign registration certificate: they will therefore contact you after the registration in your country.
Do I need a certificate of conformity for a Danish car?
Check entries D.2 and K of the registreringsattest: when they are complete and refer to an EC type approval, your registration authority may be satisfied with them. Denmark applies European type approval, but the number carried over onto the document is sometimes a Danish national approval number: in that case, the certificate of conformity is requested. We check this for free from the VIN.
Danish taxation has shaped a particular fleet: recent vehicles, often well equipped in Danish specification, a high proportion of electric vehicles and of former leasing vehicles (“flexleasing”) sold with a tax refund attached. The manufacturer data are available; just make sure the seller is the owner when the vehicle comes out of a leasing contract.
VAT and tax clearance: what the tax office expects for a vehicle bought in the Union
A vehicle bought in another Member State is not cleared through customs: it falls under intra-Community VAT rules. Two situations:
- New means of transport (less than six months since first registration or less than 6,000 km): VAT is due in the country where you register the vehicle, at that country’s standard rate, even when you buy from a private individual. A dealer then invoices you without VAT.
- Used vehicle: no VAT in your country if you buy from a private individual. From a dealer, VAT is either included in the price (margin scheme, stated on the invoice) or charged in your country when the sale is made VAT-free as an intra-Community supply.
In both cases, most registration authorities want proof that the vehicle’s VAT position is in order before they issue the registration certificate: a tax clearance certificate in France (quitus fiscal), the e-705 customs signal in Belgium, the vignette 705 in Luxembourg, the BPM declaration in the Netherlands, the VRT appointment with Revenue in Ireland. Ask your authority which form applies and obtain it before filing. VAT rules on Your Europe.
The Danish registreringsafgift is not a VAT: its partial refund on export benefits the seller and has no effect on your VAT clearance. From a dealer, the invoice states brugtmoms (margin scheme: nothing to pay at destination) or an exempt intra-Community supply (VAT due in your country).
Roadworthiness test: what your registration authority accepts
Most authorities ask for a valid roadworthiness certificate for a vehicle old enough to be subject to periodic testing (four years in most countries). A test passed in a centre approved in your own country is the safe route; a test passed in another Member State must be recognised as long as it is still valid under the frequency rules of Directive 2014/45/EU, but tests from outside the Union (British MOT, Swiss cantonal inspection) are not. Some countries, Belgium and the Netherlands among them, add a specific import inspection that checks the vehicle against its approval data.
A roadworthiness test checks the condition of the vehicle, not its conformity with the approved type: it replaces neither the certificate of conformity nor entries D.2 and K of the foreign registration certificate.
The Danish periodisk syn is a periodic test of another Member State, recognised while valid; a recent test in your own country remains the safe route for a vehicle old enough to be subject to periodic testing.
How to bring the car home from Denmark: prøvemærker
Denmark issues prøvemærker, temporary plates with insurance for short-term use, which can serve to drive a de-registered vehicle home. Their recognition in Germany and beyond on a long journey is not guaranteed: transport on a trailer or by a haulier (CMR document) is the safest solution, all the more so as it also serves as proof of export for the seller. On arrival, the temporary registration your authority offers if the file is not complete.
Once the vehicle has been de-registered in its country of origin, its old plates no longer cover it. Most countries offer a temporary registration while the file is being completed (the WW provisional certificate in France, transit or temporary plates elsewhere) or expect you to trailer the vehicle until the definitive certificate is issued. Ask your registration authority what exists and how long it lasts: temporary registrations are short and rarely extended, so gather the certificate of conformity and the roadworthiness test first.
Documents usually requested: proof of ownership (invoice or contract), ID, proof of address, the foreign registration certificate or the official document that replaces it, and proof of insurance. The vehicle must be insured from the first kilometre, including for the journey home on the export plates of the country of origin.
Registration taxes: what you pay when you file
Most countries levy one or more taxes at first registration on their territory, paid when the application is filed:
- a one-off registration tax based on CO₂ emissions, engine capacity, power or list price, with an age-related reduction for a used vehicle already registered abroad (VRT in Ireland, BPM in the Netherlands, the malus in France, the tax on entry into service in Belgium);
- an administrative fee for the certificate and the plates, and sometimes a postage charge;
- in some countries a weight-based component, or a regional tax proportional to fiscal horsepower;
- then the annual road tax, which starts with the registration.
The certificate of conformity supplies precisely the values that serve as the tax base: WLTP CO₂, masses, power. An NEDC figure read from an old document can distort your estimate. Our calculators give an order of magnitude; the taxable value is set by the administration. Car taxes across the Union, on Your Europe.
How do I file the registration application?
The application is filed with the registration authority of the country where you live: online in France (ANTS), through your insurer’s WebDIV access in Belgium, at the SNCA in Luxembourg, at an RDW inspection station in the Netherlands, at an NCTS centre in Ireland, at the local Zulassungsstelle in Germany. You present or upload the documents, pay the taxes, and receive a provisional or definitive registration certificate that lets you have plates made.
Our step-by-step guide details the documents, the order of the formalities and the Belgian, Luxembourg, Swiss, German and Dutch variants.