Notify intra-Community acquisition of a new vehicle

Service Description

If you have purchased a new vehicle in another EU member state and you are a national of

  • of a foreign mission or
  • a consular mission, you must notify the Federal Central Tax Office (BZSt) of the purchase and pay VAT.

You must report the so-called individual vehicle taxation separately for each newly purchased vehicle.

The following groups must notify the BZSt of individual vehicle taxation:

  • Private individuals
  • Companies that do not use these vehicles for business purposes
  • Non-business associations of persons

Foreign permanent diplomatic missions and professional consular posts and their members can be exempted from taxation on the intra-Community acquisition of new vehicles under certain conditions.

The general tax rate of 19 percent of the purchase value applies for the calculation of individual vehicle taxation. If you do not calculate the tax correctly or do not submit a tax return, the BZSt will estimate the tax.

The following are affected by sales tax

  • Motorized land vehicles with an engine capacity of more than 48 cm³ or a power output of more than 7.2 kilowatts; for example, cars, trucks, motorcycles, mopeds, scooters.
  • Watercraft with a length of more than 7.5 meters.
  • Aircraft with a maximum take-off mass of more than 1550 kilograms.

A vehicle is considered new if the

  • land vehicle has not covered more than 6000 kilometers or if it was first put into operation no more than 6 months ago at the time of purchase.
  • A watercraft has not completed more than 100 hours of operation on water or if it was first put into service no more than 3 months ago at the time of purchase.
  • Aircraft has not been used for more than 40 operating hours or if it was first put into service no more than 3 months ago at the time of purchase.

Source: Zuständigkeitsfinder Thüringen (Linie6Plus)

Competent Authority

Bundeszentralamt für Steuern (BZSt) – Dienstsitz Schwedt

Address
Passower Chaussee 3b
16303 Schwedt/Oder
Telephone
+49 228 406-0
Fax
+49 228 406-4722
Opening times

Monday 08:00 - 14:00

Tuesday 08:00 - 14:00

Wednesday 08:00 - 14:00

Thursday 08:00 - 14:00

Friday 08:00 - 13:00