Notification of the intra-Community acquisition of a new vehicle in another EU country as a foreign mission or career consular post

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

If you have purchased a new vehicle in another EU country and want to register it in Germany, you must

• as an embassy, that is as a foreign permanent diplomatic mission, or
• as a consulate, meaning as a career consular post, or
• as a member of an embassy or a consulate who is not permanently resident in Germany

always submit a VAT return for the individual taxation of vehicles to the Federal Central Tax Office (BZSt).

You must submit a separate VAT return for individual vehicle taxation for each newly purchased vehicle.

Based on the reciprocity agreement with your country of origin, the BZSt will decide whether VAT is payable on the purchase of the new vehicle. Under certain conditions, you can be exempt from the taxation of 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.

Affected by VAT are:

• motor-driven land vehicles with an engine displacement of more than 48 cm³ or a power output of more than 7.2 kilowatts, such as cars, trucks, motorcycles, mopeds, motor scooters, motor-driven mobile homes
• Watercraft with a length of more than 7.5 meters
• Aircraft with a maximum takeoff mass of more than 1,550 kilograms

A vehicle is considered new if the

• land vehicle has been driven no more than 6,000 kilometers or its first use was no more than 6 months ago.
• The watercraft has been used on the water for no more than 100 operating hours, or its first use occurred no more than 3 months ago.
• Aircraft has been used for a maximum of 40 operating hours or the first use dates back no more than 3 months.

You can submit the VAT return for single-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.
• Please attach a copy of the vehicle invoice to your explanation.
• Please send all documents by mail to the Federal Central Tax Office (BZSt). Alternatively, you can submit the documents to your vehicle registration office. They will forward the documents to the BZSt.
• Your declaration will be reviewed and you will receive a decision.

If you submit the application online:

• Open the online application and log in with your ELSTER account or your "Mein Unternehmenskonto".
• Fill out the provided fields and upload the vehicle invoice.
• After sending, print out the application generated online, have it signed and sealed. Then scan the signed form back in and submit it.
• Your declaration will be reviewed and you will receive a decision.

• There are no fees for the declaration of single vehicle taxation. However, if no exemption applies to the intra-Community acquisition of the vehicle, value-added tax is incurred and the amount of the tax itself depends on the purchase price of the vehicle. When calculating the purchase price, ancillary costs, such as for transport or commissions, must also be taken into account.

• Objection
• Action before the finance court