You buy a car in another EU Member State

  • What formalities do you have to fulfil when you buy a car in another EU Member State and then register it in Belgium?

    This only concerns a car that you buy as a private individual in another EU Member State and then register it in your name in Belgium.

    As soon as you bring this car into Belgium, you must declare it at customs. This is possible via the E705 application accessible via the MyMifin - My Taxation portal. When you buy a car in another Member State of the European Union, it is important to know that VAT legislation makes a distinction between new and non-new cars.

    Which customs office (branch office) is responsible for issuing an E705 and when can you go there?

    Consult the   list of branch offices (PDF, 179.66 KB) that issue E705. Warning: Update Corona – Consult our note concerning the access to the customs branch offices

    Warning: this is not a car that you are bringing into Belgium due to moving!

  • Are you buying a new car?

    What do we mean by a "new" car?

    On the basis of the VAT legislation, a car is considered as new if:

    • The delivery takes place within 6 months after the first entry into service;

                                                           AND/OR

    • The vehicle has travelled a maximum of 6.000 km at the time of delivery.

    A car is therefore considered new as soon as it meets one of these two conditions.

    What documents do you have to present to the customs?

    • The purchase invoice (the seller is liable to VAT) or the proof of purchase (the seller is a private individual) and any other commercial documents;
    • If applicable, the original foreign certificate of registration. Warning! If the foreign certificate of registration consists of several parts, you must present all of them.

    The person who comes to the counter must prove their identity. If the purchaser of the vehicle is represented, the person representing them must present a proxy.

    What tax do you pay at the Belgian Customs?

    In principle, you pay 21% VAT.

    As soon as you have paid the VAT, the customs will send you an E705 and give you a receipt. If you have declared the vehicle via the E705 application, you can print this receipt as soon as the customs have validated your request.

  • Are you buying a car that is not new?

    What do we mean by a car that is "not new"?

    On the basis of the VAT legislation, a car is considered as not new if:

    • the delivery is made more than 6 months after the first entry into service;

                                                                       AND

    • the vehicle has travelled more than 6.000 km at the time of delivery.

    What documents do you have to present to the customs?

    • The purchase invoice (the seller is a person liable to VAT) or the proof of purchase (the seller is a private individual) and any other commercial documents;
    • If applicable, the original foreign certificate of registration. Warning! If the foreign certificate of registration consists of several parts, you must present all of them.

    The person who comes to the counter must prove their identity. If the purchaser is represented, the person representing them must present a proxy.

    Do you pay VAT to the Belgian Customs?

    • If the seller is a person liable to VAT:

    No VAT is due in Belgium, but in the Member State where the purchase took place. You must pay VAT to the seller. The rate of this VAT is that of the State of purchase. If you buy the vehicle from a garage, VAT can, in some cases, be calculated on the seller's profit margin.

    • If the seller is a private individual:

    No VAT is due, neither in Belgium nor in the Member State where the purchase took place.

    After presentation of the above documents, the customs will send an E705 and give you a receipt. If you have declared the vehicle via the E705 application, you can print this receipt as soon as the customs have validated your request.