Paying VAT on a used German import

Cars / Motoring / Insurance
1

I am looking at buy a used car from Germany. It is more than 6months old and has more than 6000km. As I understand it you can pay the 19% VAT in Germany and file for the tax clearance and don’t

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have to pay the 20% VAT in France. On the tax clearance document it say “Amount of VAT to Pay (box A x 20%)” If you’ve paid the VAT in Germany how do you fill out this section?

2

Since it is over six months old why hasn’t the VAT already been paid in Germany?

3

Hi John
When I purchase a vehicle in German I will pay the VAT on the purchase? When I bring it to France I will have to prove tax has been paid on it to obtain the tax clearance?

4

The form seems very explicit. It states that you only pay TVA if the car is less than 183 days old or it has less than 6,000km on the clock. So you pay no TVA. Presumably, as this is a second hand car, TVA has already been paid in Germany.
Edit: You do pay 19% TVA on buying a second hand car in Germany from a dealer. The form you have though does say that TVA is not chargeable in France.

5

I assume with the proof of VAT already been paid. You leave these section blank ?

6

If this was a UK form, I would put a strikeout in the box or N/A. Not sure what would be the appropriate equivalent for a French form.

7

Makes sense

8

Hi NJ, you only pay VAT in France if you have purchased the car duty free for export from Germany (unless it is less than six months old, then you have to pay TVA here and reclaim it in Germany) . Otherwise the tax has been already been paid.

9

When you buy the car in Germany, make sure you get a form from the seller - maybe the original purchase invoice - that clearly shows that TVA has been paid and how much. Better still, have it verified.

If you are buying from a small dealer or privately, it is permissible in Germany by some to combine the price and TVA into one amount that is shown by the symbol § in front of the amount. DO NOT ACCEPT this, it will not be recognised by the Quitas Fiscal chappies in France. You must have the amount stated.

If the seller cannot do this then it is a visit to the German authorities for an ‘attestation’ of TVA has been paid.

Be careful of this as it can be a nightmare to crawl out of. I have the tee shirt.

10

Thank you John
That does clear it up for.