Importing a used car from Germany to the Netherlands: a guide for dealers

Dieser Ratgeber ist auf Deutsch und Englisch verfügbar.

Germany is Europe’s largest used-car market: millions of cars on mobile.de, AutoScout24 and Kleinanzeigen, many from first owners with a full service history. For Dutch dealers that is an opportunity – if you see the right cars early, value them properly and know what the import into the Netherlands costs. This guide walks through the purchase step by step.

1. Why dealers buy in Germany

• The largest supply: more cars of every make, model and engine than in any other European country.
• Prices that add up: strong competition and many private sellers keep asking prices down.
• Traceable history: HU (German roadworthiness test), service book, previous owners and accident status are often stated in the listing.
• Three big portals: mobile.de, AutoScout24 and Kleinanzeigen – together they cover almost the whole market.

2. Finding the right cars

The challenge is speed: good offers are often gone within hours, and German dealers see them first. Set up your buying criteria as saved searches – make, model, price, mileage – and limit the radius to regions that suit your logistics, for example around Aachen, Düsseldorf, Münster or Oldenburg.

• Check whether a dealer or a private person is selling: it decides the VAT treatment (section 3).
• Use the portals’ price rating as a pre-filter, but value every car against comparable offers yourself.
• Call quickly – German sellers are used to buyers from abroad; the call is in German or English.

CarFalke reads all three portals every minute and shows new listings in your language, with price rating, market value from comparable offers, the seller type and the phone number from the listing.

3. Buying: dealer or private seller, and VAT

Within the EU, the VAT treatment depends on who sells and how:

• From a German dealer under standard taxation (listing: “MwSt. ausweisbar”, VAT deductible): the dealer invoices net to your VAT ID as an exempt intra-Community supply; you account for the acquisition in your country. Make sure your VAT ID is valid in VIES and that the seller receives proof that the car arrived (confirmation of arrival).
• From a German dealer under the margin scheme (§ 25a UStG): the invoice shows no VAT and you buy at the gross price; there is no intra-Community acquisition. You can usually resell the car under the margin scheme in your country.
• From a private seller: no VAT. The resale usually falls under the margin scheme.
• New means of transport (at most six months old or at most 6,000 km) are always taxed in the destination country – also when bought from a private person.

In the Netherlands the standard VAT rate on cars is 21 %; the margin scheme for used cars is the margeregeling (art. 28b Wet OB 1968).

4. Documents to take with you

• Registration certificate part I (Zulassungsbescheinigung Teil I) and part II (Teil II, the “Fahrzeugbrief”) – in the original.
• Certificate of conformity (COC) or the manufacturer’s data confirmation, if available.
• Purchase contract or invoice with both parties’ details and, for dealers, both VAT IDs and the note on the VAT treatment.
• Deregistration certificate (Abmeldebescheinigung) if the car has been deregistered in Germany.
• The latest HU report and the service records.

5. Getting the car home

There are two usual ways: drive the car on German export plates (Ausfuhrkennzeichen, with insurance and valid HU) or have it collected by a transporter. Short-term German plates are not reliably recognised abroad. For several cars or long distances a transporter is usually cheaper and safer.

6. Registration in the Netherlands

An imported car gets a Dutch registration (kenteken) from the RDW. In outline:

1. Have the car inspected by the RDW at an inspection station (keuring of the imported vehicle: identity and technical check).
2. File the BPM return with the Belastingdienst and pay the BPM – before registration.
3. The RDW registers the car and issues the registration; RDW-recognised dealers can then take it into their trade stock.
4. Insure the car from the day of registration and receive the registration card.

Plan the RDW appointment early: the inspection is the step that most often decides how fast a car is ready for sale.

Import taxes

BPM is due on registering an imported car. For a used car it is based on the BPM of a comparable new car, reduced for its age – by the fixed table (forfaitaire tabel), a valuation report (taxatierapport) or a price list (koerslijst), whichever you choose. CO₂ emissions weigh heavily, so BPM can decide whether an import pays off.

7. Calculating the import

An import only pays off if every cost is in the price. Before you call, add up:

• the purchase price and the VAT treatment (net with VAT ID, margin scheme or private),
• transport – as a rough guide, CarFalke estimates €150 plus €0.90 per km, so about €420 for 300 km,
• registration fees and import taxes in the Netherlands,
• translations, inspection and reconditioning,
• currency costs if you pay in another currency, and the time the car stands until it is sold.

Set your maximum purchase price from the realistic selling price in your market minus all these costs and your target margin. CarFalke’s purchase calculation adds the transport from the car’s location to your business.

Häufige Fragen