VAT in cross-border vehicle trade

In cross-border vehicle trade, a sale to a business buyer in another EU country can be VAT-free (0%), but only with proof of who the buyer is and that the vehicle left the country. The rules are in Art. 138 of the EU VAT Directive and, for the proof of transport, Art. 45a of Implementing Regulation (EU) No 282/2011; vehicles sold under the margin scheme are excluded (Art. 139(3)). Missing evidence can turn 0% into a VAT bill for the seller.

Illustration: two hands labeled EPPO and OLAF examine blue puzzle pieces with magnifying glasses

EU tightens VAT fraud enforcement: what does this mean for car exporters?

From 17 August 2027, Regulation (EU) 2026/1743 gives the EPPO and OLAF access to cross-border VAT data, so consistent export files matter more than ever.

Export & VAT
Dealers

The hood of a car under the circle of EU stars

Important clarification in regulations regarding BPM refund

The Dutch Tax Authority confirmed on 10 June 2025 that a BPM refund remains possible after a short registration in Germany, unless that registration is an artificial construction.

Export & VAT
Dealers
Partners