VAT on private imports: What you need to know

Hi.

If I buy a Seat from someone in Luxembourg, do I have to pay VAT or something similar?

I wouldn't pay any taxes if I bought a car from a German.

m;

EDIT: Both parties are private individuals!!!

I only have a hunch:
When operating from Luxembourg, you can reclaim the Luxembourgish Value Added Tax (VAT) (in my opinion, 15%). However, when importing goods into Germany, you will be required to pay the German VAT (16%).

Therefore, you would need to factor in an additional 0.86% in taxes. But those are just pure speculations. I'm curious to see what the actual result will be.

Hi.

I've found a solution in the meantime. The ADAC (German Automobile Club) has an information sheet, and I'd like to quote from it:

Quote:

2. Customs and taxes. The sale of a used vehicle from one EU country to another is no longer a customs, VAT, or border-related process. This means you do not need to register your used vehicle with any customs office, either at the border or at your place of residence for import purposes. As for VAT, the situation is as follows: · As a private individual, you are purchasing a used vehicle from another private individual located in a country within the EU. No value-added tax is charged, either at Kaufland or in Germany. · As a private individual, you are purchasing a car from a car dealer located in another EU country: This price includes the standard value-added tax (VAT) applicable in the respective country, and you will pay this price. No further VAT is applicable in Germany, but you will also not receive a refund of the foreign VAT, as there is no longer a mechanism for VAT refunds within the EU as there used to be. By the way, according to the EU definition, which is the basis for tax treatment, a vehicle is only considered used if it has been driven for at least 6,000 km and has been in operation for at least 6 months.

You can receive the information by email after calling the ADAC service at 01805 10 11 12 (standard long-distance rate).

m;

When you purchase a new vehicle in a country within the EU, the seller is making a so-called tax-exempt intra-community supply (in Germany, this is covered by § 6a of the VAT Act). This means that they will not charge you any VAT (e.g., Luxembourg VAT).
As soon as you request a German vehicle registration document from a German vehicle registration office, the office is obligated to notify the relevant tax office. You will then need to go to your local tax office without being prompted and pay 16% sales tax on the purchase price (bring the invoice for the purchase!). In return, the tax office will assign you a special tax identification number.

§ 1b of the German VAT Act: A new vehicle is defined as any vehicle that has not been driven more than 6,000 kilometers and is not older than 6 months (date of first registration) at the time of purchase.

The above applies, for example, to both air and water vehicles.

Best regards, D.