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Notify intra-Community acquisition of a new vehicle in another EU country as a foreign mission or professional consular post

As a foreign mission, professional consular post or member thereof, you must submit a VAT return for individual vehicle taxation if you purchase a vehicle in another EU country, import it into Germany and register it there.

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Procedure details

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 VAT is 19 percent of the purchase value. The BZSt will then assess the tax.

The following are affected by VAT

  • 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, motorized motorhomes
  • 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 been driven more than 6000 kilometers or was first used no more than 6 months ago.
  • A watercraft has not been driven on water for more than 100 operating hours or the first use was no more than 3 months ago.
  • Aircraft has been used for no more than 40 operating hours or the first use was no more than 3 months ago.

You have bought a new vehicle in another EU country that you would like to use in Germany as an embassy, consulate or member of the consulate.

  • Required Documents
    • Completed form for individual vehicle taxation or completed online application form
    • Invoice for the purchased vehicle
    • Further documents on request

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 center 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 business 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.

  • 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 tax itself depends on the purchase price of the vehicle. When calculating the purchase price, ancillary costs, for example for transportation or commissions, must also be taken into account.

Die Umsatzsteuererklärung zur Fahrzeugeinzelbesteuerung müssen Sie in der Regel spätestens 10 Tage nach dem Erwerb des Fahrzeuges einreichen.

4 bis 6 Wochen

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 transportation of persons or goods are also not considered land vehicles.

  • Appeal
  • Action before the tax court

Status: 15.02.2026
Editorially responsible for prodecure description: Bundesministerium der Finanzen
Source: Federal Portal