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I have purchased a vehicle in another European Member State

  • What customs formalities do I have to complete if I buy a vehicle in another European Member State and want to register it in Belgium?

    You have finally found the vehicle that you have been dreaming of for so long! You have purchased it as a private individual, but the only 'obstacle' you still have to overcome is bringing that vehicle from the other EU Member State to Belgium and then registering it in your name.

    As soon as you bring this car into Belgium, you must declare it to customs. This is possible via the E705 application accessible via the MyMifin--> My Taxation portal. If you wish, you can also declare the vehicle to the customs branch office of your choice. You can find the competent branch offices in the following listWarning: Update Corona  - Please read our webpage concerning the access to the customs branch offices.

    When you buy a car in another EU Member State, you should bear in mind that VAT legislation makes a distinction between

     and

    Please note: This does not apply to a vehicle that you bring into Belgium because you are moving.

  • You have purchased a new car and want to register it in Belgium?

    WHAT IS THE DEFINITION OF ‘NEW CAR’

    On the basis of the VAT legislation, a car is considered to be 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.

    WHICH DOCUMENTS DO I HAVE TO ATTACH OR PRESENT? (WHEN LODGING A DECLARATION AT THE CUSTOMS BRANCH OFFICE, THE ORIGINAL DOCUMENTS MUST BE PRESENTED)

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

    The person presenting himself at the counter must prove his identity. If the purchaser of the vehicle has a representative, he/she must give a power of attorney.

    WHAT TAX DO I PAY TO BELGIAN CUSTOMS?

    In general, you will have to pay 21% VAT.

    As soon as you have paid the VAT, customs will send you an E705 as well as a receipt. If you have declared the vehicle via the E705 application, you can print this receipt after customs has sent the E705.

  • You have purchased a car that is not new and want to register it in Belgium?

    WHAT IS THE DEFINITION OF ‘CAR THAT IS NOT NEW’

    On the basis of the VAT legislation, a car is considered to be 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. 

    WHICH DOCUMENTS DO I HAVE TO PRESENT? (WHEN LODGING A DECLARATION AT THE CUSTOMS BRANCH OFFICE, THE ORIGINAL DOCUMENTS MUST BE PRESENTED)

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

    The person presenting himself at the counter must prove his identity. If the purchaser of the vehicle has a representative, he/she must give a power of attorney.

    DO I PAY VAT TO BELGIAN CUSTOMS?

    • If the seller is a person liable to VAT:

    No VAT is due in Belgium, but in the Member State in which the purchase was made. You must pay VAT to the seller. The rate of this VAT is that of the State in which you purchase the car. If you buy the vehicle from a garage, VAT may in certain 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 in which the purchase was made. 

    After presentation of the above-mentioned documents, customs will send an E705 as well as a receipt. If you have declared the vehicle via the E705 application, you can print this receipt after customs has sent the E705.