Updated : 12/2012
When you buy a new car in another EU country intending to take it back with you to the EU country where you live, you are exempt from paying VAT in the country where you bought it.
You will have to pay VAT in the country where you register the car.
A ‘new car’ means one which has been driven fewer than 6 000 km or is less than six months old.
When you buy a used car from a private individual, you will pay no VAT either in the country where you bought it or in your home country.
If the seller is a professional car dealer, you will pay the amount of VAT applicable in the country where you buy the car. You will not pay VAT in your home country.
A 'used' car is more than six months old and has been driven more than 6 000 km.
Wherever you buy the car, you will need to pay the car registration fee in your country of residence.
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In this case, the 27 EU member states + Iceland, Liechtenstein and Norway