Notify intra-Community acquisition of a new vehicle in another EU country as a foreign mission or professional consular post
Service description
If 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 sales tax is 19 per cent of the purchase value. The BZSt will then assess the tax.
The following are affected by VAT:
- motorised land vehicles with a cubic capacity of more than 48 cm³ or a power output of more than 7.2 kilowatts, for example cars, trucks, motorbikes, mopeds, scooters, motorised motorhomes
- Watercraft with a length of more than 7.5 metres
- Aircraft with a maximum take-off mass of more than 1550 kilograms
A vehicle is considered new if the
- the land vehicle has not been driven more than 6000 kilometres or was first used no more than 6 months ago.
- the watercraft has not been used on the water for more than 100 operating hours or the first use was no more than 3 months ago.
- the aircraft has been used for no more than 40 operating hours or the first use was no more than 3 months ago.
Procedure
You can submit the VAT return for individual vehicle taxation in paper form or online.
If you submit the application in writing:
- Download the form from the form centre and fill it out.
- Enclose a copy of the vehicle invoice with your declaration.
- Send all documents by post to the Federal Central Tax Office (BZSt). Alternatively, you can also hand in the documents at your vehicle registration office. They will forward the documents to the BZSt.
- Your declaration will be checked and you will receive a notification.
If you submit the application online:
- Open the online application and log in with your ELSTER account or your "My company account".
- Fill in the fields provided and upload the vehicle invoice.
- Print out the online application after sending it, have it signed and sealed. Then scan the signed form and submit it again.
- Your declaration will be checked and you will receive a notification.
Prerequisites
You have purchased a new vehicle in another EU country that you would like to use in Germany as an embassy, consulate or member thereof.
Which documents are required?
- Completed form for individual vehicle taxation or completed online application
- Invoice of the purchased vehicle
- Further documents on request
What fees are incurred?
- There are no fees for the declaration for individual vehicle taxation. However, if no exemption for the intra-Community acquisition of the vehicle applies, VAT is payable and the amount of the tax itself depends on the purchase price of the vehicle. When calculating the purchase price, ancillary costs, for example for transport or commission, must also be taken into account.
What deadlines do I have to observe?
As a rule, you must submit the VAT return for individual vehicle taxation no later than 10 days after purchasing the vehicle.
Application deadline: 10 days
Processing time
Timeframe: 4-6 weeks
Legal basis
- § Section 18 (5a) of the Value Added Tax Act (UStG)
- § Section 16 (5a) of the Value Added Tax Act (UStG)
- § Section 5(1)(3) of the German Financial Administration Act (Finanzverwaltungsgesetz - FVG)
- § Section 13(1)(7) of the German Value Added Tax Act (UStG)
- § Section 4b number 3 of the Value Added Tax Act (UStG)
- § Section 1c of the Value Added Tax Act (UStG)
- § Section 1b of the Value Added Tax Act (UStG)
Legal remedy
- Objection
- Action before the tax court
What else should I know?
Land vehicles do not include, for example, caravans and other trailers without their own engine that are only carried by motor vehicles. Self-propelled machinery and agricultural and forestry tractors that are not intended for the transport of persons or goods are also not considered land vehicles.
Short text
- In the case of an intra-Community acquisition of new vehicles, a VAT return must be submitted for individual vehicle taxation
- concerns embassies, consulates and their members
- Declaration is submitted to the Federal Central Tax Office (BZSt)
- VAT for the purchase of vehicles in another EU country is always payable in the country of destination, in this case Germany
- applies to the purchase of new motorised land vehicles, watercraft and aircraft
- Newly purchased vehicles must be taxed individually
- Under certain conditions, the intra-Community acquisition of the new vehicle may be exempt from taxation
- The tax is calculated by the acquirer
- Deadline: Notification no later than 10 days after purchase of the new vehicle
Author
Forwarding service: Deep link to the original portal
Federal Central Tax Office (BZSt)
- Individual vehicle taxation for intra-Community acquisitions of new vehicles Determination for foreign missions, professional consular posts and their members
Display of performance in the source portal
- Individual vehicle taxation for intra-Community acquisitions of new vehicles Determination for foreign missions, professional consular posts and their members
Typing
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