Notify intra-Community acquisition of a new vehicle
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
As a member of a foreign mission or professional consular post, have you purchased a new vehicle in another EU country and are importing it into Germany? You will have to pay German VAT for this as part of individual vehicle taxation.
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% 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 an 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.
Teaser
As a member of a foreign mission or professional consular post, have you purchased a new vehicle in another EU country and are importing it into Germany? You will have to pay German VAT for this as part of individual vehicle taxation.
Process flow
You must submit a separate declaration for each vehicle supplied using the officially prescribed form "010166 - VAT return for individual vehicle taxation for diplomats".
- Download the form from the form center and fill it out
- Attach a copy of the vehicle invoice and a copy of the registration to your declaration
- Send all documents to the Federal Central Tax Office (BZSt). Alternatively, you can also submit the documents to your vehicle registration office. They will forward the documents to the BZSt.
- Your declaration will be checked and you will receive a notification
Requirements
You have purchased a new vehicle in another EU country that you would like to use in Germany for foreign missions or professional consular posts or as their members.
Which documents are required?
- Completed form for individual vehicle taxation
- Invoice for the purchased vehicle
- Registration of the purchased vehicle
What are the fees?
There are no costs for the individual vehicle taxation notification. The individual taxation itself is calculated separately.
What deadlines do I have to pay attention to?
Consultation period: 10 DaysDie Fahrzeugeinzelbesteuerung muss in der Regel spätestens am 10. Tag, nachdem die Steuer entstanden ist, eingereicht werden. Da in diesem Fall für das Fahrzeug ein diplomatisches oder konsularisches Kennzeichen notwendig ist, reicht es, die Erklärung innerhalb von 10 Tagen nach der Zulassung einzureichen.
Processing duration
Processing time: 4 - 6 Weeks
Legal basis
Appeal
- Appeal
- Action before the tax court
What else should I know?
There are no indications or special features.
Author
Federal Central Tax Office (BZSt)
The text was automatically translated based on the German content.
- Individual vehicle taxation for intra-Community acquisitions of new vehicles Determination for foreign missions, professional consular posts and their members
Remark: Display of performance in the source portal
