Buy a new car abroad in the EU (EEC): Definition
new car: less than 6 months OR less than 6,000 km
Whatever the country which is bought a new car, VAT must be paid in the country of the buyer and the rate on the basis of the purchase price in euros. For EU countries outside the euro zone, it is necessary to convert the purchase price in the domestic currency from being communicated by the Bank of France at the date of invoice. Paid invoice to the seller is VAT excluded. After visiting France, you will have 15 days to pay la TVA à la recette des impots de votre domicile. Le fisc vous remettra en échange le certificat d'acquisition d'un véhicule terrestre à moteur en provenance de l'Union européenne qui vaut "quitus fiscal" pour la TVA et vous permet de demander à la préfecture l'immatriculation en France du véhicule. Depuis 1996, les véhicules neufs exporté au sein de la CEE sont fournis avec le COC (voir ci-dessous) car ils seront identifiés lors de la demande d'immatriculation selon la procédure de "réception communautaire" par identification à un type européen. Lors d'une vente nationale, une voiture neuve est vendue avec sa notice descriptive - imprimé national barré en rouge.
Attention aux arnaques à la TVA !
1 - Un mandataire peut payer la TVA en votre nom. Vérifier alors la validité du "quitus fiscal " qu'il vous fournit et qui doit être à votre nom.
2 - Si vous payez votre voiture neuve TTC à l'étranger, vous serez aussi redevable de la TVA française au taux de 19.6%. Il vous faudra alors faire une demande de remboursement intra-communautaire. Cette démarche peut s'avérer longue et compliquée surtout si le revendeur ne vous a pas remis le quitus fiscal qui lui seul prouve que la taxe a bien été acquitée dans le pays d'achat.
Achat à l'étranger d'un véhicule d'occasion dans l'UE :
Definition of used cars: more than 6 months and more than 6,000 km
vehicles that meet both conditions listed above are inclusive opportunities and are sold to individuals, the seller or another individual or a professional. The administration believes that VAT has been paid once and for all the countries in the first release by the 1st owner. The tax clearance certificate required for registration is a formality for the purchaser that allows the administration to monitor the regularity of automotive trade between Member States. There is no VAT to pay France for individuals.
Special case : If the buyer is a VAT registered professional who directs an intra-Community acquisition is the French VAT applicable on the full price as the margin or on VAT deductions made upstream. The professional benefits of the VAT deductible "on occasion displayed full price on certain vehicles. This option is related to the path of the vehicle tax. If it belonged to an individual who will normally pay the tax on value added, it can be resold "input tax" to a professional because it changes the destination from private use to professional use (VAT can then be recovered in proportion to the resale price).
In all cases, it will fill and be directed to the Tax Office of your home certificate of tax return (tax clearance) model 1993 VT REC for individuals and No. 1993-VT CDI for businesses. It is necessary for registering the vehicle in France even if you do not have to pay VAT.
Beware of scams VAT!
1 - Some German dealers selling used cars as having more than 6000 KM on the clock and then parquent six months before delivering them to their customers. France takes into account the date of purchase, not the delivery date. Thus, double charging of VAT has been recognized as the vehicle is new to the French authorities and used for Germany.
2 - In some arrangements between Germany, Spain and France buying offices have sold used vehicles at unbeatable prices for which VAT has been acquitted in any country. Professionals who pass several cars between countries sometimes fail to carry the VAT on the margin. This applies equally to vehicles having had a disease (company, utility) and are then sold to individuals.
Import from a country outside the EU area:
The vehicles purchased outside the European Community, whether new or used are subject to customs clearance at the time of entry into France. This means that the vehicle must move physically in the customs area. The 846 A Clearance Certificate will be issued once the settlement.
For cars you'll have to pay custom taxes. Expect to pay about 10% of the purchase price + the price of transport. The vehicle is then cleared. Then you have to pay the French VAT of 19.6% on the price taxed. If the vehicle is new, it must be accompanied COC describing its technical features.
utilities such as trucks and pick up more than 2.5L of displacement are subject to 22% of customs duties.
The cars over 30 years receive the tariff collection with a customs tax of 5.5% and are exempt from VAT.
The registration of a car manufactured outside the EU area and destined for another market can lead to problems of approval because of the differing standards of safety and pollution. If the vehicle is identical to a national or European type, an identification certificate may be issued by the representative the manufacturer in France or the Drire. For utilities and PL, registration is usually very difficult to obtain.
Certificate of Compliance (COC):
COC (Certificate of Conformity) is a standardized document adminsitratif global that is established by manufacturers, and indicates the characteristics of a motor vehicle and its conformity with generally standards of the country in which it was manufactured. Called "European Certificate of Conformity" in the European Economic Area, it appeared in 1993, was made compulsory from Year 96 and ensures compliance à la réglementation européenne en matière de sécurité et de pollution. Le COC est indispensable (directive 70/156/CEE) pour immatriculer un véhicule neuf importé d'un pays étranger. Il est fourni par le concessionnaire et permettra dans le cas d'un véhicule CEE une identification rapide par la préfecture selon la procédure dite de "réception communautaire".
Pour être valable le COC ou son duplicata doivent
Avoir été émis avant ou à la même date que le certificat de vente ou la première mise en circulation du véhicule.
Indiquer au paragraphe II un type dans la série identique à celui qui est gravé sur la plaque constructeur the vehicle.
Directive 92/53/EEC harmonizing Community was proposed in 1992 to facilitate the resale of used vehicles in the European Adean Community. It states that from 1 January 1996, the approval certificate (license) in a member state of a passenger vehicle is deemed to certify compliance in all other states of the community in case of resale. The registration shall be issued upon presentation of the COC and other regulatory documents in force. This directive applies only to passenger vehicles of the type M1 (transport maximum of 8 persons seats + driver). In fact, France has not really applied this law until 2003 after a complaint to the European authorities by the Association Euro-Info-Consumers.
The rule of "EEC type-approval" or "receiving community" is actually in France for passenger cars in circulation from 1996 in Europe. Before that date, the reception will be by identifying a national standard. In this case, the procedure may be more difficult. The dealer may in some cases provide a "proof of identification to a type the French National" or proof of correspondence to a model already approved France (about 100 €). DRIRE, formerly known as "Bureau of Mines" may also issue a "certificate of identification" if the vehicle corresponds to a type already approved in France.
To obtain a certificate of identification with the DRIRE to allow the registration of an imported car, you must create this folder.
If the vehicle fails to obtain certification or a certificate of partial identification, it will ask RTI to Drire. The reception is isolated as an expertise that has cost about 100 Euro, which can lead to over-taxation of the vehicle, require testing by UTAC and sometimes work for compliance. In the worst case, rejection of the application will prohibit the registration in France.
If you're tempted to buy a vehicle "alien" who does not have an approval number, ask the seller to give you the VIN and check with an authorized dealer that this model has already been sold France or conforms to a community type.
serial number, chassis or VIN:
The VIN (Vehicle Identification Number) is a code of 17 alphanumeric characters used by the constructor to mark so each one of their vehicles. Before 1 June 2004, the last 8 digits of the VIN were reproduced on the registration card to the "number in the type series. Since it appears in its entirety in the area (E) renamed "vehicle identification number" registration certificates according to the European model. This code is struck to the punch on the chassis and engine found on a plate riveted in the engine compartment or on a sticker near the passenger door and place a dozen more or less kept secret or inaccessible. Since 1986, its normalization was more or less fixed as shown below:
first 3 characters: information on the manufacturer (international code);
6 characters: a description of the vehicle model, chassis, bodywork ... 10
em character: year 11
em nature: plant or assembly line;
last 6 characters: serial
The VIN code is a proprietary marks its meaning is not completely standardized, but the query the database of manufacturer allows a precise identification. Decode the VIN.
The European gray card:
- area (E) ID VIN = Vehicle or "number in the series such as" before 2004.
- area (D.2.1.) Type Mines. CNIT National Identification Code = type (in case of EC) = Number of approval by approval.
- Area (K) Number of type-
To summarize: The simplified procedure shall allow direct registration in the prefecture of all used vehicles has been a community reception if one of the following documents is Available:
original certificate of conformity Community
duplicate certificate of conformity issued by the community builder; Community
registration certificate.
IT is possible that the administration can not directly register the vehicle as the certificate of conformity may not contain all information necessary or becaufe then the gray card with the standard "European Community" was not properly informed ... It will then ask for proof of identification, either by the manufacturer or its representative or by DRIRE. The new vehicle purchased including outside the European Union are required to be presented with a certificate of compliance. The COC vehicles acquired outside the EU does not guarantee the possibility to register the vehicle in France.
Good to know:
For imported vehicles that have not been type-approved (approval) community, the tax is based on administrative power, and corresponds to:
Fiscal rating ( in horsepower) below 7 : no tax
Power Tax 8-11 : € 750
Power Tax 12-16 : € 1600 Fiscal power
than 16 : € 2600
For imported vehicles that have not been type-approved (approval) community, the tax is based on administrative power, and corresponds to:
-power tax (in horses vapor) below 7 : no tax
-power tax 8-11:
€ 750-powerful tax 12 to 16: € 2600
-tax power greater than 16: € 2600
For vehicles imported into France after being registered in another country, the tax will be reduced by one tenth by year since its registration . Payment of the penalty
The tax must be paid in the same manner as the tax registration certificates. Its rules and intervenes when the vehicle is registered at the prefecture and delivery of the first certificate of registration in a final set.
It should be noted that this tax is subsitutions for vehicles affected by the system 'eco-surcharge "on CO2 tax introduced in July 2006.
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