VAT on a car imported from Germany and the EU: how it works

The 6 months / 6,000 km rule (new vs used)

For tax purposes, a vehicle imported from Germany or the EU counts as “new” if it is less than 6 months old OR has fewer than 6,000 km. In that case French VAT (20 %) is due in France to obtain the quitus fiscal. The VAT paid in the country of purchase (e.g. 19 % German MwSt) is reclaimable from the seller once registered in France.

If it is more than 6 months old AND has more than 6,000 km, it counts as “used”: no French VAT is due on import. You only pay the gross price in the country of purchase.

Buying from a dealer: margin scheme VAT (§25a UStG)

A dealer may sell the vehicle under the margin VAT scheme (article 297 A CGI in France, §25a UStG in Germany) or under standard VAT (MwSt ausweisbar). Under the margin scheme (§25a), VAT cannot be reclaimed and no additional French VAT is charged upon import. Always check the exact clause on your invoice.

How to calculate VAT and prepare your quitus fiscal

Our calculator automatically applies the new/used classification from the registration date and mileage, folds VAT, CO2 tax and weight penalties into your total landed cost, and prepares your tax clearance file.