Exporting a Commercial Vehicle in the EU: VAT and Transport

Exporting Commercial Vehicles: A Common Practice

Commercial vehicles (vans, trucks, pick-ups) circulate freely within the European Union. Selling them to buyers located in other member states is a routine procedure, governed by precise VAT rules that must be understood to avoid tax complications.

Storeuro facilitates connections between sellers and buyers of commercial vehicles across all 27 EU countries, completely free of charge.

• Free movement of commercial vehicles within the EU.
• Sales governed by intracommunity VAT regulations.
• Free matching service via Storeuro across 27 countries.

Intracommunity VAT

If you are a VAT-registered business selling to a professional buyer in another EU country who has a valid intracommunity VAT number, the sale is exempt from VAT in France: the buyer will self-assess the VAT in their own country. Always verify the number using the European Commission's VIES website.

For sales to private individuals, French VAT generally applies. Once you exceed a certain threshold of annual distance sales, the rules may change: consult your accountant for specific guidance.

• Verify the intracommunity VAT number via VIES.
• B2B sales: VAT exemption and self-assessment by the buyer.
• Sales to private individuals: French VAT applies.
• Check distance selling thresholds with your accountant.

Transfer of Ownership and Registration Documents

Even for intracommunity export sales, French administrative formalities remain mandatory. Mark the registration certificate (carte grise) with 'Sold on' and the date, then sign it. Complete the transfer certificate in two copies and report the sale online via the ANTS website within 15 days.

• Strike through and sign the registration certificate with the date of sale.
• Complete the transfer certificate (Cerfa) in duplicate.
• Declare the transfer online via the ANTS website within 15 days.
• Provide the buyer with a certificate of non-encumbrance.

Organizing Transport

The buyer may choose to pick up the vehicle themselves, but this requires temporary registration (transit plates, temporary 'WW' registration certificate) and insurance for the trip. Alternatively, you can entrust delivery to a specialized transport company (vehicle transport or flatbed truck).

• Use transit plates or temporary WW registration for repatriation.
• Ensure temporary insurance covers the transport route.
• Use a professional vehicle transport service if you are shipping the vehicle.
• Clearly define who is responsible for transport costs in writing.

Practical Advice

Prepare a detailed invoice or purchase order (including pre-tax/post-tax prices, VAT numbers, VIN/chassis number, and mileage). Keep all transport documents: these serve as proof of the reality of the intracommunity delivery in the event of a tax audit.

• Prepare a detailed invoice including VAT and chassis numbers.
• Keep all proofs of transport (CMR, delivery notes).
• Verify the identity and solvency of the buyer.
• Only hand over the keys once payment is securely received.