{"id":1880,"date":"2024-07-09T08:35:37","date_gmt":"2024-07-09T06:35:37","guid":{"rendered":"https:\/\/info.openlane.eu\/?post_type=faq&p=1880"},"modified":"2026-02-17T08:32:50","modified_gmt":"2026-02-17T07:32:50","slug":"6-5-what-is-the-vat-regime-of-a-vehicle-what-does-it-mean","status":"publish","type":"faq","link":"https:\/\/info.openlane.eu\/en\/help\/faq\/for-buyers\/cost-payments\/6-5-what-is-the-vat-regime-of-a-vehicle-what-does-it-mean\/","title":{"rendered":"6.5 What is the VAT regime of a vehicle? What does it mean?"},"content":{"rendered":"

The rules relating to the Value Added Tax (better known as VAT) you pay on a vehicle are influenced by a number of factors. Where did you purchase the vehicle and where will you be selling it? Are you going outside the EU? Are you staying in the country of purchase? What is the VAT qualification of the vehicle you have purchased? It\u2019s a complex area.<\/p>\n

Our platform offers vehicles under normal VAT rules (normal VAT vehicles) and vehicles under margin scheme (margin vehicles). The prices of vehicles under normal VAT rules are VAT excluded while for margin vehicles VAT is included in the price of the vehicle.<\/p>\n

In the table below, we give you an overview of the rules and regulations you will face based on the details of your vehicle.<\/span><\/p>\n\n\n\n\n\n\n\n
<\/td>\nLocal sale<\/strong><\/p>\n

(Example: German registered vehicle sold by OPENLANE Deutschland to a buyer with a German VAT number. The car stays in Germany)<\/p>\n

\n
(All vehicles sold to a buyer with a Belgian VAT number are invoiced via OPENLANE Belgium NV as local sale.)<\/div>\n<\/div>\n
<\/div>\n<\/td>\n
EU transaction<\/strong><\/p>\n

(Example: a German registered vehicle is sold and transported to Romania)<\/td>\n

Export<\/strong><\/p>\n

(Example: a German registered vehicle is exported to Norway)<\/td>\n<\/tr>\n

Normal VAT vehicle = VAT excluded in price mentioned on website<\/strong><\/td>\n\u2022 VAT on vehicle included on the invoice (deductible)<\/p>\n

\u2022 Costs(*) incl. VAT<\/p>\n

\u2022 VAT deductible<\/td>\n

\u2022 VAT on vehicle excluded on the invoice<\/p>\n

\u2022 Buyer declares VAT in destination country<\/p>\n

\u2022 Costs(*) excl. VAT (declaration)<\/td>\n

\u2022 \u00a0VAT excluded, no VAT to be paid inside the EU<\/p>\n

\u2022 Buyer declares vehicle in import country according to local country rules<\/p>\n

\u2022 Costs(*) excl. VAT<\/td>\n<\/tr>\n

<\/td>\nSee European directive EC\/2006\/112: art. 140 for more information.<\/td>\nSee European directive EC\/2006\/112: art. 146 for more information.<\/td>\n<\/tr>\n
Margin vehicle = VAT included in price mentioned on website<\/strong><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/td>\n

\u2022 VAT included in the vehicle price<\/p>\n

\u2022 Costs(*) subject to VAT (to be paid by the buyer)<\/p>\n

\u2022 VAT included in vehicle price and paid on costs(*) is not deductible<\/td>\n

\u2022 VAT included in the vehicle price<\/p>\n

\u2022 Costs(*) subject to VAT (to be paid by the buyer)<\/p>\n

\u2022 VAT included in vehicle price and paid on costs(*) is not deductible<\/td>\n

\u2022 VAT included in the vehicle price<\/p>\n

\u2022 Costs(*) not subject to\u00a0<\/span>European<\/span>\u00a0<\/span>VAT<\/td>\n<\/tr>\n

Please check the\u00a0European directive EC\/2006\/112<\/span><\/a>: art. 312 for more information.
\nFor all margin cars, a margin certificate is available as a PDF file.
\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(*) Costs = all costs (country-specific costs, auction fees, transport costs, costs for paper invoice) except for the price of the vehicle.<\/p>\n