Buying new motor vehicles
If you purchase a new car, boat, etc from another Member State and bring it back for use in your own Member State , you do not pay VAT in the country of sale. Instead, VAT must be paid on return to your own Member State , at the rate of VAT applied there.
A motor vehicle is new if it
- has travelled less than 6.000km or
- is less than 6 months old.
This means that a car, for example which is 2 years old, but has only travelled for 4.000km is still a "new" car for VAT purposes. Similarly, a 4-month old car which has travelled 60.000km is still 'new” for VAT purposes.