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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.