Buying a vehicle in Europe: what customs formalities?

Verified 29 March 2022 - Directorate for Legal and Administrative Information (Prime Minister)

Nine

If you buy a new vehicle in a European Union (EU) countries, you don't have to pay customs duties, or customs procedures to be carried out.

The vehicle shall be considered as nine if, on the day of its importation into France, it:

  • That is less than 6 months after its 1re putting into circulation
  • Less than 6,000 kilometers on the meter

You must pay a single tax: VAT.

You pay her in FranceYeah, after you get back.

The VAT rate is 20%.

You have to pay VAT to the tax office in your home.

You must then request a tax discharge (or tax certificate) which proves that you have paid VAT.

Depending on your department of residence, you have to apply to the National Department of Quits or the company Tax Department (SIE).

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General case

You must request your tax exemption from the company Tax Office (SIE):

Who shall I contact

North, Pas-de-Calais, Moselle, Bas-Rhin

You must request your tax exemption from the national tax exemption service:

You can then register your vehicle.

Please note

if you are a company, you need to know the intra-Community rules on trade in goods and make a declaration (DEB).

Used

If you buy a used vehicle in a European Union (EU) countriesNo, you didn't no customs duties payable.

The vehicle is considered second-hand if it is more than 6 months old on the day of its importation into France and more than 6,000 kilometers on the meter.

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You buy it from a professional

General case

You must pay the trader (dealer) the VAT that applies in the country of purchase.

You do not pay any additional VAT in France.

You must then request a tax discharge (or tax certificate) which proves that you have paid VAT.

You must apply to the company Tax Office (SIE).

Who shall I contact

You can then register your vehicle.

Please note

if you reside in a EU countries other than France, you can consult the Your Europe Frequently Asked Questions on the common situations encountered when buying a vehicle in the EU.

North, Pas-de-Calais, Moselle, Bas-Rhin

You must pay the trader (dealer) the VAT that applies in the country of purchase.

You do not pay any additional VAT in France.

You must then request a tax discharge (or tax certificate) which proves that you have paid VAT.

You must address your request to the national clearance office:

You can then register your vehicle.

Please note

if you reside in a EU countries other than France, you can consult the Your Europe Frequently Asked Questions on the common situations encountered when buying a vehicle in the EU.

You buy it from an individual

General case

If you buy the vehicle from an individual, you do not pay VAT.

You must request a tax discharge (or tax certificate) at the company Tax Service (SIE).

Who shall I contact

You can then register your vehicle.

North, Pas-de-Calais, Moselle, Bas-Rhin

If you buy the vehicle from an individual, you do not pay VAT.

You must request a tax discharge (or tax certificate) to the national tax office:

You can then register your vehicle.

Who can help me?

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