You have a company based outside the European Union (third country) and you want to buy a vehicle from us in Germany? Then the sale to you is under certain conditions tax-free (supply of goods for export). That is free of German VAT at the current rate of 19 percent.
A possible tax exemption, however, does not mean that we do not retain a security deposit. Until evidence has been provided that the vehicle has definitively left the Community territory (EU territory) and reached the third country territory, tax exemption is actually in limbo. The tax risk is borne by the seller.
In order to minimize the tax risk, we require a security deposit in the amount of German VAT. We will refund this security deposit as soon as we have the necessary proof.
Before we describe to you how we handle a tax-free vehicle sale to you, we would like to give you some important information under “Useful information about the supply of goods for export“. Please read this section carefully to ensure that your deposit will be refunded.
At this point, we would like to point out that we describe here in detail the export of the vehicle from the EU territory, but not the country-specific import regulations of the specific country of destination. As a precaution, we would like to point out that you should know the import regulations of your country of destination before you decide to buy a vehicle tax-free in Germany. Please understand that all risks arising from ignorance or failure to comply with import regulations of your country of destination will be borne by you as the buyer.