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VAT on the purchase of a new vehicle in another EU country; submission of a declaration by diplomats

As a member of a foreign mission or professional consular post, have you purchased a new vehicle in another EU country and are importing it into Germany? You will have to pay German VAT on this within the framework of individual vehicle taxation.

Responsible for you

Bundeszentralamt für Steuern

Street address

An der Küppe 1
53225 Bonn

Postal address

An der Küppe 1

53225 Bonn

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Procedure details

If you have purchased a new vehicle in another EU member state and you are a national of

  • of a foreign mission or
  • a consular mission, you must notify the Federal Central Tax Office (BZSt) of the purchase and pay VAT.

You must report the so-called individual vehicle taxation separately for each newly purchased vehicle.

The following groups must notify the BZSt of individual vehicle taxation:

  • Private individuals
  • Companies that do not use these vehicles for business purposes
  • Non-business associations of persons

Foreign permanent diplomatic missions and professional consular posts and their members may be exempt from taxation on the intra-Community acquisition of new vehicles under certain conditions.

The general tax rate of 19% of the purchase value applies for the calculation of individual vehicle taxation. If you do not calculate the tax correctly or do not submit a tax return, the BZSt will estimate the tax.

The following are affected by sales tax

  • 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.
  • 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 covered more than 6000 kilometers or if it was first put into operation no more than 6 months ago at the time of purchase.
  • A watercraft has not completed more than 100 hours of operation on water or if it was first put into service no more than 3 months ago at the time of purchase.
  • Aircraft has not been used for more than 40 operating hours or if it was first put into service no more than 3 months ago at the time of purchase.

You have purchased a new vehicle in another EU country that you would like to use in Germany for foreign missions or professional consular posts or as their members.

  • Required Documents
    • ausgefüllter Vordruck für die Fahrzeugeinzelbesteuerung
    • Rechnung des erworbenen Fahrzeugs
    • Zulassung des erworbenen Fahrzeugs

You must submit a separate declaration for each vehicle supplied using the officially prescribed form "010166 - VAT return for individual vehicle taxation for diplomats".

  • Download the form from the form center and fill it out
  • Attach a copy of the vehicle invoice and a copy of the registration to your declaration
  • Send all documents to the Federal Central Tax Office (BZSt). Alternatively, you can also submit the documents to your vehicle registration office. They will forward the documents to the BZSt.
  • Your declaration will be checked and you will receive a notification

There are no costs for the individual vehicle taxation notification. The individual taxation itself is calculated separately.

As a rule, the individual vehicle tax declaration must be submitted no later than the 10th day after the tax has been incurred. As a diplomatic or consular license plate is required for the vehicle in this case, it is sufficient to submit the declaration within 10 days of registration.

4 to 6 weeks

There are no indications or special features.

  • Appeal
  • Action before the tax court

Status: 22.08.2024
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source: Federal Portal
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