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German VAT return for a new vehicle bought in another EU country

If you buy a NEW vehicle privately in another EU member state and bring it to Germany, you make an intra-Community acquisition (innergemeinschaftlicher Erwerb, § 1b(1) UStG) and owe German VAT — computed separately for each individual acquisition (individual vehicle taxation, Fahrzeugeinzelbesteuerung, § 16(5a) UStG). The tax arises on the day of acquisition (§ 13(1) no. 7 UStG); the tax return must be filed and the tax paid no later than the 10th day after the end of that day (§ 18(5a) UStG). Whether a vehicle is new is decided not by the sales contract but by § 1b(3) UStG: for a land vehicle ONE of two conditions is enough — no more than 6,000 kilometres OR first put into service no more than six months earlier.

Up to date for 2026 — verified on September 23, 2026Official procedure, no printed formGuide: about 20 min

Deadlines

Tax arises: on the day of acquisition
§ 13(1) no. 7 UStG — not when the invoice is issued, nor at the end of the following month as for an ordinary intra-Community acquisition (§ 13(1) no. 6 UStG)
Tax return: no later than the 10th day after the end of the day on which the tax arose
§ 18(5a) sentence 1 UStG — electronically using the officially prescribed data set, or on the officially prescribed paper form, which must then be signed by hand (sentence 2)
Payment: due on the tenth day after the end of the day the tax arose
§ 18(5a) sentence 4 UStG — the same deadline as the return; the acquirer must pay by then
At registration: information for the tax office
When registration certificate part II (Zulassungsbescheinigung Teil II) is first issued in Germany, you must give, among other things, the supplier, the date of supply, the date first put into service and the mileage; the authority hands over the certificate only afterwards (§ 18(10) no. 2(a) UStG)

Documents to prepare

  • ELSTER access with a certificate
  • The supplier's invoice showing the price and the date of supply
  • The supplier's name and address
  • The date first put into service and the mileage on the day of supply
  • Vehicle type, manufacturer, model and vehicle identification number
  • Evidence of any excise duties owed or paid by you as acquirer
  • Bank details to pay within the 10-day period
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Acquirers who are NOT among the persons named in § 1a(1) no. 2 UStG — that is, neither a business acquiring the vehicle for its business nor a legal person (§ 1b(1) UStG): mainly private individuals, but also a business owner buying the vehicle for private use
  • Only for new vehicles within § 1b UStG: motorised land vehicles with an engine capacity above 48 cubic centimetres or output above 7.2 kilowatts, vessels longer than 7.5 metres, aircraft with a maximum take-off mass above 1,550 kilograms (subsection 2)
  • The vehicle must be transported from another member state to Germany in the course of the supply (§ 1b(1) read with § 1a(1) no. 1 UStG)
  • NOT a business acquiring the vehicle for its business: that is an ordinary intra-Community acquisition under § 1a UStG, declared in the advance VAT return and the annual VAT return
  • NOT anyone acquiring a vehicle beyond the limits of § 1b(3) UStG — for a land vehicle, more than 6,000 kilometres AND first put into service more than six months earlier
  • NOT the seller who supplies a new vehicle from Germany to another member state: they are treated as a business as a vehicle supplier (Fahrzeuglieferer, § 2a UStG), file advance returns and a tax return (§ 18(4a) UStG), and report supplies to customers without a VAT ID on ELSTER's separate form for reporting intra-Community supplies of new vehicles (vehicle supply reporting regulation, § 18c UStG) — that side has its own linked guide: reporting supplies of new vehicles to the Federal Central Tax Office

Worked example

Jonas Brandt of Aachen buys a new car from a dealer in Liège

Jonas is an employee and buys a new car privately from a Belgian dealer; the invoice price is 32,000 euros, with no Belgian VAT. On 3 March he collects the car with 15 kilometres on the clock and drives it to Aachen. The car is a motorised land vehicle and new, because it has covered no more than 6,000 kilometres (§ 1b(2) no. 1 and (3) no. 1 UStG); Jonas is not acquiring it for a business, so this is an intra-Community acquisition under § 1b(1) UStG. The tax arises on the day of acquisition, 3 March (§ 13(1) no. 7 UStG). The taxable amount is the consideration, i.e. the 32,000 euros (§ 10(1) UStG); he computes the tax on it at the standard rate carried by the umsatzsteuer-berechnen calculator. By 13 March at the latest — the 10th day after the end of 3 March — he files the VAT return for individual vehicle taxation through ELSTER and pays the tax (§ 18(5a) UStG). At registration he gives the registration authority his tax office, the dealer, the date of supply, the date first put into service and the mileage (§ 18(10) no. 2(a) UStG); these data go to the tax authorities. Had he not paid, the registration authority could, at the tax office's request, declare registration certificate part I invalid and remove the stamp from the number plate (letter b).

How to fill it in, step by step

  1. Check whether the vehicle is new: for a land vehicle, no more than 6,000 kilometres OR first put into service no more than six months before acquisition (§ 1b(3) no. 1 UStG).
  2. Check whether you fall within § 1b(1) UStG as acquirer: not a business acquiring for its business, and not a legal person.
  3. Record the day of acquisition — the tax arises on it (§ 13(1) no. 7 UStG), and the 10-day period runs from it.
  4. Determine the taxable amount: the consideration (§ 10(1) UStG); excise duties owed or paid by the acquirer are included (§ 10(1) sentence 3 UStG).
  5. Compute the tax at the standard rate carried by the umsatzsteuer-berechnen calculator.
  6. Log in to Mein ELSTER, select the VAT return for individual vehicle taxation and submit it no later than the 10th day after the end of the day the tax arose (§ 18(5a) sentence 1 UStG).
  7. Pay the tax by the same day (§ 18(5a) sentence 4 UStG).
  8. Provide the information required by § 18(10) no. 2(a) UStG at registration — without it, registration certificate part II will not be handed over.

Good to know

  • Individual vehicle taxation means a computation for EACH INDIVIDUAL taxable acquisition, instead of the calendar year as the tax period (§ 16(5a) UStG): acquire two new vehicles and you file twice.
  • The two tests in § 1b(3) no. 1 UStG are joined by OR: a car with 8,000 kilometres that was first put into service only four months ago is still new.
  • Different limits apply to vessels: no more than 100 operating hours on the water or first put into service no more than three months earlier; for aircraft, no more than 40 operating hours or three months (§ 1b(3) nos. 2 and 3 UStG).
  • § 1b(1) UStG refers only to the condition in § 1a(1) no. 1 UStG — transport from another member state — and not to no. 3 on the supplier.
  • If the acquirer does not file the return or computes the tax incorrectly, the tax authority may assess the tax itself (§ 18(5a) sentence 3 UStG).
  • Registration authorities notify the tax authorities, without being asked, when registration certificate part II is first issued for a new land vehicle (§ 18(10) no. 1(a) UStG) — the acquisition does not go unnoticed.
  • The information on the applicant, the competent tax office and the supplier must be given at registration even if the applicant does not fall within § 1b(1) UStG or there is doubt whether the vehicle is new within § 1b(3) no. 1 UStG (§ 18(10) no. 2(a) UStG).

Common mistakes

  • Looking only at the mileage. A land vehicle is also new if it was first put into service no more than six months earlier (§ 1b(3) no. 1 UStG).
  • Calculating the deadline from the invoice or from the end of the following month. The tax arises on the day of acquisition (§ 13(1) no. 7 UStG) and the return is due 10 days later (§ 18(5a) UStG).
  • Assuming the tax is settled by paying the foreign dealer. In an intra-Community acquisition the acquirer owes the tax in Germany (§ 1b(1) UStG, § 16(5a) UStG).
  • Using this return as a business for a business acquisition. Acquisitions for the business fall under § 1a UStG and go in the advance return.
  • Submitting a paper form without a handwritten signature (§ 18(5a) sentence 2 UStG).
  • Treating registration as a mere formality. If the tax remains unpaid, the registration may be declared invalid at the tax office's request (§ 18(10) no. 2(b) UStG).

Frequently asked questions

When does a car count as new?

A land vehicle is new if it has covered no more than 6,000 kilometres or if it was first put into service no more than six months before acquisition (§ 1b(3) no. 1 UStG). Motorised means an engine capacity above 48 cubic centimetres or output above 7.2 kilowatts (§ 1b(2) no. 1 UStG).

By when must I file and pay?

No later than the 10th day after the end of the day on which the tax arose (§ 18(5a) sentence 1 UStG); the tax is due on the same day (sentence 4). It arises on the day of acquisition (§ 13(1) no. 7 UStG).

How much is the tax?

The taxable amount is the consideration (§ 10(1) UStG). The standard rate that applies is carried by the umsatzsteuer-berechnen calculator; this guide does not repeat it.

I run a business and am buying the car for it. Do I need this form?

No. Individual vehicle taxation applies to acquirers who are not among the persons named in § 1a(1) no. 2 UStG (§ 1b(1) UStG, § 16(5a) UStG). Your acquisition for the business is an ordinary intra-Community acquisition under § 1a UStG.

What happens if I do not file?

The tax authority may assess the tax (§ 18(5a) sentence 3 UStG), and it learns of the acquisition from the registration authority (§ 18(10) no. 1 UStG). If the tax remains unpaid, the registration may be declared invalid (§ 18(10) no. 2(b) UStG).

Go further

Compute the related amounts

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.