Intra-community acquisition of new vehicles

The intra-community acquisition of new vehicles is part of the sales tax. Even non-entrepreneurs have to pay tax on the purchase of new vehicles from other EU countries as an intra-community acquisition (§ 1 b UStG). This means that private individuals and not just entrepreneurs can also be subject to VAT.
Vehicles include (land) motor vehicles with more than 48 ccm displacement or 7.2 kW power, watercraft with more than 7.5 m length and aircraft with more than 1,550 kg maximum take-off mass. A land vehicle is considered new if it has covered less than 6,000 km, a watercraft if it has been in operation for less than 100 hours, an aircraft if it has been in the air for less than 40 hours, or in the case of vehicles in general no longer being used for the first time than three months ago.

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