Car Import from Germany: Reclaim VAT Deposit | Complete Guide
Zusammenfassung
# Car Import from Germany: Reclaim VAT Deposit ## TL;DR - Key Information When importing a car from Germany, you are entitled to a refund of the paid VAT (19%). Many German dealers require a deposit...
Car Import from Germany: Reclaim VAT Deposit
TL;DR - Key Information
When importing a car from Germany, you are entitled to a refund of the paid VAT (19%). Many German dealers require a deposit payment, which will be refunded after you submit proof of export (Ausgangsvermerk). Important: The refund claim must be filed within 4 years, otherwise it expires. We help recover deposits – even in cases of uncooperative dealers or missing documents.
Table of Contents
- What is VAT refund?
- Who is entitled to a refund?
- What documents are required?
- How does the refund process work?
- Common problems and solutions
- Legal basis
- Professional support
What is VAT refund for car imports?
When you purchase a car in Germany and export it to another EU country, the transaction is generally exempt from German VAT (§ 4 Nr. 1b UStG - intra-Community supply). However, many German dealers initially require full payment including 19% VAT or a deposit of the corresponding amount.
Why? The dealer is liable to the tax office if the export cannot be proven. Only after submitting the Ausgangsvermerk (customs stamp when leaving Germany) is the tax exemption secured and the deposit refunded.
💡 Important Information
- ✓ Refund amounts to 19% of purchase price (net amount × 0.19)
- ✓ Claim expires after 4 years (§ 169 AO)
- ✓ Refund possible even if dealer is insolvent
- ✓ Professional assistance significantly increases success rate
Who is entitled to VAT refund?
Entitled to VAT refund are:
- Private individuals residing in EU countries who purchase a car in Germany and export it
- Companies from EU countries importing vehicles for commercial purposes
- Dealers and exporters who regularly export vehicles from Germany
Requirements:
- Purchase from a German dealer or business
- Export of vehicle within 6 months of purchase
- Confirmation of export through Ausgangsvermerk (customs stamp)
- Valid EU VAT number (for businesses) or ID card (for private individuals)
What documents are required?
📋 Checklist: Required Documents
- ☑ Purchase agreement - Original or certified copy with all vehicle details
- ☑ Ausgangsvermerk (export confirmation) - Customs stamp when leaving Germany
- ☑ Invoice showing VAT - If deposit was paid
- ☑ Proof of payment - Bank transfer, receipt or account statement
- ☑ ID card/Passport - Copy for identification
- ☑ EU VAT number - For businesses (optional for private individuals)
Missing documents? Don't worry! We help you obtain missing documents or provide alternative evidence.
How does the refund process work?
🔄 VAT Refund Process
-
1.
Purchase car in Germany
Payment of purchase price including 19% VAT or deposit payment -
2.
Export vehicle
Leave Germany and obtain Ausgangsvermerk (customs stamp) at the border -
3.
Submit documents
Present Ausgangsvermerk and all required documents to the dealer -
4.
Verification by dealer/tax office
Document review (duration: 2-6 weeks with complete documents) -
5.
VAT refund
Transfer of deposit amount to your account
Average processing time: 3-6 months with complete documents. In case of problems or uncooperative dealers, it may take longer – professional legal support helps here.
Common problems and solutions
⚠️ Typical Problems
-
Dealer not responding to refund requests
→ Set written deadline (14 days) and threaten legal action -
Ausgangsvermerk not obtained in time
→ Alternative evidence (e.g., foreign registration certificate) may be accepted -
Dealer is insolvent
→ Direct application to Bundeszentralamt für Steuern (BZSt) possible -
4-year deadline approaching
→ Immediate action! Contact us for urgent procedure
Our success rate: Over 90% of cases end successfully, even in difficult situations.
Legal basis
VAT refund for vehicle export is based on the following legal foundations:
- § 4 Nr. 1b UStG - Exempt intra-Community supplies
- § 6a UStG - Place of supply for intra-Community supplies
- § 17a UStDV - Documentary evidence for exempt intra-Community supplies
- § 169 AO - Statute of limitations for assessment (4 years)
- Art. 138 MwStSystRL - EU VAT System Directive
Important case law:
- BGH, judgment of 15.01.2020 - VIII ZR 76/19: Dealer liable for missing export confirmation
- ECJ, judgment of 27.09.2007 - C-409/04 (Teleos): Burden of proof for intra-Community supplies
Professional support
Need help recovering your VAT deposit? We specialize in cross-border vehicle trade and have successfully completed over 500 cases.
Our services:
- ✓ Initial consultation and assessment of success prospects
- ✓ Obtaining missing documents
- ✓ Out-of-court negotiations with dealers
- ✓ Legal enforcement if necessary
- ✓ Direct communication with tax authorities
- ✓ Multilingual service (DE, EN, FR, NL, RO, BG, HR, PL, CZ)
Contact us today
Get in touch for a non-binding initial assessment of your case.
Frequently Asked Questions (FAQ)
1. Can I reclaim VAT if I bought the car from a private person?
No, VAT refund only applies to purchases from German businesses (dealers). When buying from a private person, no VAT is charged.
2. How long do I have to file a VAT refund claim?
The refund claim expires 4 years after the end of the year in which the purchase was made. We recommend filing as soon as possible.
3. What if I lost the Ausgangsvermerk?
In some cases, alternative evidence such as foreign vehicle registration certificate may be accepted. Contact us to discuss options.
4. Is VAT refund possible if the dealer went bankrupt?
Yes, in such cases a direct application to the German tax office (Bundeszentralamt für Steuern) is possible.
5. How much does professional legal assistance cost?
We prepare individual quotes after analyzing the case. Initial consultation to assess your situation.
6. Can I file the refund claim myself?
Yes, but professional assistance significantly increases success chances, especially in complex cases.
7. What happens if the dealer refuses the refund?
In such cases we can take legal action, including court proceedings in Germany.
8. Do I need an EU VAT number?
For businesses, an EU VAT number is required. Private individuals can present an ID card.
9. How long does the refund process take?
With complete documents, the process typically takes 3-6 months. In case of problems, it may take longer.
10. Can I reclaim VAT for a car purchased several years ago?
Yes, as long as 4 years have not passed since the end of the purchase year. After this period, the claim expires.
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