How to Register an Imported Car in Europe: A Dealer's Guide

Do you have to register an imported car in your own name?

Usually not. In Belgium, France, Spain and Germany, you can keep the car in stock with its foreign registration documents until you sell it. Your customer then registers the car and pays any applicable registration tax.

The Netherlands, Poland and Portugal work differently. As a dealer, you may need to complete certain registration or tax steps before you sell the car.

Country	Who registers the car?	Main tax	What does the dealer do before the sale?
Belgium	Your customer, through their insurer or broker.	Registration tax (BIV or TMC), paid by your customer after registration.	Complete the E705, pre-register the vehicle data and complete the used-car inspection.
France	Your customer, or an authorized professional on their behalf.	CO₂ and weight malus may apply at first registration in France.	Get the tax clearance certificate (quitus fiscal).
Spain	Your customer, usually with the help of a gestor.	Registration tax (IEDMT) may apply.	Complete the ITV inspection and get the Spanish technical card.
Germany	Your customer, at the local registration authority.	No registration tax. The annual vehicle tax applies after registration.	Check that the required vehicle and inspection documents are available.
Netherlands	The vehicle is registered in the Netherlands and added to the dealer’s company stock before it is sold to the customer.	BPM may apply when the imported vehicle is registered in the Netherlands.	Complete the RDW import process and the BPM declaration.
Poland	Your customer can register the car after the sale.	Excise tax (akcyza) applies to imported passenger cars, unless an exemption applies.	Submit the excise declaration within 14 days from the date the excise tax obligation starts and pay the tax within 30 days.
Portugal	The registration process depends on the dealer's customs status.	ISV generally applies when you bring the vehicle into Portugal.	Complete the required inspection and submit the vehicle customs declaration (DAV).

The steps you need to complete before selling the car depend on the country. Check the required documents and start any necessary procedures as soon as possible to avoid delays.

What does eCarsTrade provide?

When you buy a car on eCarsTrade, we provide the invoice, original registration documents and the COC, if available. You can check which documents come with each car on the lot page.

The documents are shipped separately after the car is delivered. Upload the signed CMR or delivery form on your Personal Page to request them.

Cars leave our parking without regular registration plates. You can use eligible company plates, arrange temporary or transit plates, or book eCarsTrade Delivery.

What do you arrange yourself? You are responsible for the registration, taxes, inspections and other procedures required in the destination country. eCarsTrade provides the available vehicle documents but does not complete the registration process for you.

Which rules are the same across the EU?

Some basic EU rules apply when registering a used car from another EU country:

Foreign registration documents are recognized. If the certificate has multiple parts, you need all of them.
A valid roadworthiness inspection can be recognized. Additional national requirements may still apply.
VAT depends on how the car was sold. Normal intra-EU B2B purchases and margin cars follow different VAT rules. The margin vs VAT-deductible page explains these VAT rules in detail.

Registration taxes are not standardized across the EU. Each country has its own rules, rates and calculation methods.

How does it work country by country?

Belgium

You can keep the car in stock with its foreign registration documents until it is sold. Your customer then registers the car in Belgium.

First step	Complete the E705 and pre-register the vehicle data with DIV.
Inspection	Complete the used-car inspection. You receive the inspection certificate and registration application form.
Registration tax	BIV in Flanders or TMC in Brussels and Wallonia. The tax is charged after registration and depends on the region where the customer lives or the company is established.
Cost and timing	The E705 is free. Inspection and registration fees apply.
Registration	Your customer registers the car through their insurer or broker and receives the Belgian registration certificate and number plate.
Important	When selling an imported used car to a private buyer in Belgium, you must provide a Car-Pass. Bring all parts of the foreign registration certificate to the inspection.

Netherlands

The registration process depends on your RDW recognition. Recognized dealers can add imported vehicles to their company stock before selling them.

First step	Complete the RDW import process. Recognized companies can do this online. Otherwise, the vehicle needs an identification check at an RDW inspection station.
Inspection	RDW can recognize a valid inspection from another EU country. If it is not recognized, the vehicle needs an APK inspection.
Registration tax	BPM may apply when the imported vehicle is registered in the Netherlands. The amount depends on the vehicle and the applicable depreciation method.
Cost and timing	RDW registration and inspection fees apply. The process can take several working days, depending on the procedure and BPM declaration.
What does your customer get?	After the RDW and BPM procedures are complete, the vehicle receives a Dutch registration.
Important	Additional approval may be required if the vehicle does not have EU type approval or has significant damage.

France

You can keep the car in stock with its foreign registration documents until it is sold. Your customer then registers the car in France. An authorized SIV professional can complete the registration for them.

First step	Get the tax clearance certificate (quitus fiscal) required for a vehicle bought in another EU country.
Inspection	Cars over 4 years old need a valid roadworthiness inspection. A valid inspection from another EU country can be accepted.
Registration tax	CO₂ and weight malus may apply at first registration in France. The regional registration tax and fixed fees also apply.
Cost and timing	The quitus fiscal is free. Registration costs depend on the vehicle and region.
What does your customer get?	Your customer registers the car and receives the French registration certificate (carte grise).
Important	If the required technical information is missing, additional documents or vehicle approval may be needed.

Poland

Your customer can register the car after the sale. As a dealer, you need to handle the excise tax (akcyza) after bringing the car into Poland.

First step	Submit the excise declaration within 14 days from the date the excise tax obligation starts and pay the tax within 30 days.
Inspection	A valid inspection from another EU country can be accepted. Otherwise, the car needs a Polish inspection before registration.
Registration tax	Excise tax applies to imported passenger cars unless an exemption applies. The rate depends mainly on engine size and vehicle type.
Cost and timing	Excise depends on the vehicle. Registration and inspection fees may also apply.
What does your customer get?	Your customer registers the car and receives the Polish registration document and plates.
Important	If you keep the car in stock instead of selling it, registration deadlines may apply.

Spain

You can keep the car in stock with its foreign registration documents until it is sold. Your customer then registers the car in Spain, often with the help of a gestor.

First step	Complete the ITV inspection to get the Spanish technical card.
Inspection	Imported cars need an ITV inspection. Cars with EU type approval generally do not need additional homologation.
Registration tax	Registration tax (IEDMT) may apply. The amount depends mainly on CO₂ emissions and the vehicle's taxable value.
Cost and timing	ITV, DGT registration and plate fees apply. Costs and processing times vary.
What does your customer get?	Your customer registers the car and receives the registration permit (permiso de circulación) and technical card.
Important	If the car does not have a COC, additional technical documentation may be required.

Portugal

The process depends on the dealer’s customs status. Dealers with the appropriate operator status can hold vehicles under ISV suspension. Otherwise, ISV generally needs to be paid as part of the import process.

First step	Complete the required inspection and submit the vehicle customs declaration (DAV).
Inspection	Complete the inspection for registration and plate assignment at a category B inspection centre.
Registration tax	ISV applies and is calculated mainly based on engine capacity and CO₂ emissions. Used imported cars receive an age-based reduction.
Cost and timing	Inspection, registration and IMT fees apply. ISV depends on the vehicle.
What does your customer get?	After the required procedures and ISV payment, the vehicle receives a Portuguese registration number and can be registered to its owner.
Important	Deadlines and the point at which ISV must be paid depend on the dealer’s operator status.

Germany

You can keep the car in stock without registering it in Germany. Your customer registers it at their local registration authority (Zulassungsstelle).

First step	No registration procedure is required while the car remains in stock.
Inspection	A valid inspection from another EU country can be recognized. If the inspection has expired, a German inspection (HU) is required.
Registration tax	Germany has no registration tax. Annual vehicle tax (Kfz-Steuer) starts when the car is registered.
Cost and timing	Registration, inspection and plate fees may apply. Registration can usually be completed once all required documents are available.
What does your customer get?	Your customer registers the car and receives the German registration documents and plates.
Important	If the required technical information is missing, additional documents or vehicle approval may be required.

What slows re-registration down?

Most delays happen when documents are missing or additional checks are required.

Missing or incomplete registration documents: All required parts of the foreign registration certificate must be available.
Missing COC: If the COC is not included with the car, you may be able to request one through EuroCOC. This option is shown on the car page when available.
Expired inspection: The vehicle may need a new roadworthiness inspection.
Vehicle modifications: Modified vehicles may need additional technical approval.
Unclear vehicle data: Missing or inconsistent technical information can delay registration.

What does this page not cover?

This guide focuses on the standard registration process for used passenger cars imported from another EU country.

Different rules may apply to:

Vehicles imported from outside the EU
New vehicles
Commercial vehicles
Modified or damaged vehicles
Classic or historic vehicles

Requirements can also vary depending on the vehicle and destination country.

Tax rules, rates and fees can change. Always check the latest information with the relevant national authorities.

We based this on the EU rules on registration documents, roadworthiness and VAT, on the registration, tax and customs authorities of each of the seven countries, and on our own experience shipping documents to dealers who buy on eCarsTrade.