Skip to content

Reporting supplies of new vehicles to other EU countries (Germany)

Anyone who supplies a NEW vehicle from Germany to a customer in another EU member state who does NOT use a VAT identification number of another member state — typically a private individual — must report that supply to the Federal Central Tax Office (Bundeszentralamt für Steuern) by the TENTH DAY after the end of the calendar quarter of the supply, separately for each vehicle (§ 1(1) sentences 1 and 2 FzgLiefgMeldV). The duty lies with the business OR the vehicle supplier (Fahrzeuglieferer) making the supply (§ 3 FzgLiefgMeldV) — so also with a private individual selling their new car to another EU country: they are treated as a business for that supply (§ 2a UStG). The EC Sales List (Zusammenfassende Meldung) expressly does NOT cover these supplies (§ 18a(6) no. 1 UStG); this separate report exists for them.

Up to date for 2024 — verified on September 23, 2026Official procedure, no printed formGuide: about 15 min

Deadlines

Report: by the 10th day after the end of the calendar quarter in which the supply was made
§ 1(1) sentence 1 FzgLiefgMeldV — the calendar quarter is the reporting period
With a permanent filing extension: the extension also applies to this report
§ 1(1) sentence 3 FzgLiefgMeldV — where a business's deadlines for advance returns have been extended by one month (§§ 46 to 48 UStDV)
Vehicle suppliers (§ 2a UStG): an advance return for the period in which the supply is to be declared
§ 18(4a) sentences 1 and 2 UStG — plus an annual tax return

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • Tax number, and for businesses also the VAT identification number
  • The buyer's name and address and the member state of destination
  • Invoice showing the invoice date and the price
  • Vehicle details: type, manufacturer, type code number, vehicle identification number
  • Date first put into service and mileage on the day of supply (for watercraft and aircraft: operating or flight hours)
  • Where a permanent filing extension applies: the notice granting it
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

  • Businesses supplying a new vehicle within the EU to a customer without a VAT identification number of another member state (§ 1(1) sentence 1 FzgLiefgMeldV) — for example a car dealer selling to a private buyer from a neighbouring country
  • Vehicle suppliers under § 2a UStG: a non-business person who supplies a new vehicle in Germany that is transported to the rest of the Community as part of the supply — and likewise a business making the supply outside the scope of its business
  • A land vehicle is new if it has covered no more than 6,000 kilometres OR was first put into service no more than six months earlier (§ 1b(3) no. 1 UStG); watercraft and aircraft have their own limits (nos. 2 and 3)
  • Vehicles are motorised land vehicles with more than 48 cubic centimetres of displacement or more than 7.2 kilowatts, watercraft over 7.5 metres and aircraft with a maximum take-off mass over 1,550 kilograms (§ 1b(2) UStG)
  • NOT where the customer uses a VAT identification number of another member state — the duty applies only if they do not (§ 1(1) sentence 1 FzgLiefgMeldV)
  • NOT the BUYER bringing the new vehicle into Germany: they declare the acquisition under individual vehicle taxation (Fahrzeugeinzelbesteuerung), which has its own linked guide
  • NOT for used vehicles that no longer meet any of the limits in § 1b(3) UStG

Worked example

Sabine Kröger sells her almost-new car to a buyer in Austria

Sabine, an employee and not a business, bought a new car on 10 March 2026 for 42,000 euros. In May 2026 she sells it for 38,000 euros to a private buyer from Austria, who drives it across the border himself; the odometer shows 4,200 kilometres. The vehicle is new within § 1b(3) no. 1 UStG — both limits happen to be met here, though one would have sufficed. Because the car is transported to the rest of the Community as part of the supply, Sabine is treated as a business for that supply (§ 2a sentence 1 UStG), and a supply of a new vehicle to any acquirer is an intra-Community supply (§ 6a(1) sentence 1 no. 2(c) UStG). The buyer uses no VAT identification number: Sabine must report the supply to the Federal Central Tax Office by 10 July 2026 at the latest, the tenth day after the end of the second calendar quarter (§ 1(1) sentence 1 FzgLiefgMeldV). As a vehicle supplier she may report electronically or on paper (§ 1(2) no. 2); she chooses the ELSTER form and gives, among other things, her tax number, the buyer's name and address, the invoice date, Austria as the member state of destination, the price, the manufacturer, the type code number, the date first put into service, the mileage and the vehicle identification number (§ 2 FzgLiefgMeldV). For the supply she also files an advance return and a tax return (§ 18(4a) UStG) and may deduct the VAT paid on her purchase as input tax subject to the limits in § 15(4a) UStG — at most the amount that would be due on her supply if it were not exempt, and only at the time of the supply. The figures are illustrative.

How to fill it in, step by step

  1. Check that the vehicle falls within § 1b(2) UStG and is still new at the time of the supply (§ 1b(3) UStG).
  2. Check that the vehicle is transported to another member state as part of the supply — by you or by the customer (§ 6a(1) sentence 1 no. 1 UStG).
  3. Ask the customer whether they use a VAT identification number of another member state: if yes, this report does not apply; if no, it is compulsory (§ 1(1) sentence 1 FzgLiefgMeldV).
  4. Record the invoice date, the price, the mileage or operating or flight hours and the identification number — the report requires them (§ 2 FzgLiefgMeldV).
  5. Identify the calendar quarter of the supply and the deadline: the tenth day after it ends, extended accordingly where a permanent filing extension applies (§ 1(1) FzgLiefgMeldV).
  6. Log in to Mein ELSTER and submit the report on intra-Community supplies of new vehicles — separately for each vehicle (§ 1(1) sentence 2 FzgLiefgMeldV).
  7. If you are a vehicle supplier under § 2a UStG, also file the advance return for that period and a tax return (§ 18(4a) UStG), and check the input tax deduction under § 15(4a) UStG.

Good to know

  • The EC Sales List does not help here: intra-Community supplies of new vehicles to customers without a VAT identification number are expressly excluded from it (§ 18a(6) no. 1 UStG).
  • Businesses must submit the report electronically in the officially prescribed data format, though the tax office may waive this on application in cases of undue hardship; vehicle suppliers under § 2a UStG may report electronically or on paper (§ 1(2) FzgLiefgMeldV).
  • The report goes to the Federal Central Tax Office (§ 1(1) sentence 1 FzgLiefgMeldV), not to the local tax office.
  • The legal basis is § 18c UStG: it authorises this reporting duty to safeguard tax revenue through the exchange of information with other member states.
  • Supplying a new vehicle is an intra-Community supply even to private individuals (§ 6a(1) sentence 1 no. 2(c) UStG) — provided the acquisition is subject to VAT rules at the customer's end in another member state (no. 3).
  • A vehicle supplier may deduct only the tax on the supply, import or intra-Community acquisition of the new vehicle, at most up to the amount that would be due on their supply if it were not exempt, and only upon the supply (§ 15(4a) nos. 1 to 3 UStG).
  • Anyone who intentionally or recklessly fails to report, or reports incorrectly, incompletely or late, commits an administrative offence (§ 4 FzgLiefgMeldV, § 26a(2) no. 6 UStG); the fine can be up to five thousand euros (§ 26a(3) UStG).
  • The other side — the buyer in Germany acquiring from another member state — is covered in the guide to individual vehicle taxation.

Common mistakes

  • Believing a private individual has nothing to do with VAT. Anyone supplying a new vehicle to the rest of the Community is treated as a business for it (§ 2a UStG) and must report (§ 3 FzgLiefgMeldV).
  • Including the supply in the EC Sales List. Supplies of new vehicles to customers without a VAT identification number do not belong there (§ 18a(6) no. 1 UStG).
  • 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).
  • Combining several vehicles in one report. The report is made separately for each vehicle supplied (§ 1(1) sentence 2 FzgLiefgMeldV).
  • Counting the deadline from the month of supply. The reporting period is the calendar quarter (§ 1(1) sentence 1 FzgLiefgMeldV).
  • Sending the report to the local tax office. The recipient is the Federal Central Tax Office.
  • Deducting input tax on the purchase without limit. § 15(4a) no. 2 UStG caps it at the tax that would be due on the supply if it were not exempt.

Frequently asked questions

I am a private individual selling my new car to another EU country. Do I have to report?

Yes, if the vehicle is new within § 1b(3) UStG, is transported to another member state as part of the supply and the buyer uses no VAT identification number. You are treated as a business for that supply (§ 2a UStG) and must report it (§ 3 FzgLiefgMeldV).

By when must I report?

By the tenth day after the end of the calendar quarter in which the supply was made (§ 1(1) sentence 1 FzgLiefgMeldV). Where a business's deadline for advance returns has been extended by one month, the extension also applies here (sentence 3).

What must the report contain?

The supplier's name and address, their tax number (and for businesses also their VAT identification number), the acquirer's name and address, the invoice date, the member state of destination, the price, the type of vehicle, the manufacturer, the type code number, where relevant the date first put into service and the mileage or operating or flight hours, and the identification number (§ 2 FzgLiefgMeldV).

Why is the EC Sales List not enough?

Because it does not cover these supplies: § 18a(6) no. 1 UStG expressly excludes supplies of new vehicles to customers without a VAT identification number.

What happens if I do not report?

Anyone who intentionally or recklessly fails to report, or reports incorrectly, incompletely or late, commits an administrative offence (§ 4 FzgLiefgMeldV with § 26a(2) no. 6 UStG); the fine can be up to five thousand euros (§ 26a(3) UStG).

As a buyer in Germany, do I have to file this report?

No. The duty lies with whoever makes the supply (§ 3 FzgLiefgMeldV). A private individual acquiring a new vehicle from another member state files the VAT return for individual vehicle taxation instead.

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.