A batch that struggles to find buyers in Italy may be worth more in Germany, Denmark or Poland. But before loading the truck, three things need to be clear: how the sale is invoiced, which documents travel with the cars, and how to prove that they have left Italy. Here are the essentials.
1. Check the buyer: VAT number and VIES
A sale between businesses in two different EU countries only works if both have a valid EU VAT number. Before issuing the pro forma invoice, the seller checks the buyer's number on the European Commission's VIES system and keeps a printout of the result. If the VAT number is not active for intra-EU trade, the sale must be treated as a domestic Italian sale, with VAT.
2. VAT: new, zero-km or used makes the difference
For VAT purposes, a vehicle is considered new if it has up to 6,000 km or was first registered less than 6 months ago. Many zero-km cars therefore fall into this category.
New and zero-km vehicles (under the tax definition): VAT is always paid in the country of destination. Between businesses, the Italian seller issues a VAT-exempt invoice as an intra-EU supply and the buyer applies the VAT of their own country.
Used cars with VAT deducted (for example bought from another company or a rental company with a VAT invoice): in this case too, the sale to an EU business is normally a VAT-exempt intra-EU supply in Italy.
Used cars under the margin scheme (bought from private individuals or from sellers who did not deduct VAT): the sale remains an Italian transaction and the seller applies the margin scheme even if the buyer is abroad. No VAT is shown on the invoice, but the sale is not an exempt intra-EU supply.
The seller decides which scheme applies and states it on the invoice. The buyer should know it in advance, because it changes how the car is registered in their country.
3. Vehicle documents
For each vehicle the buyer must receive:
COC (certificate of conformity): needed to register the car in the destination country. Some countries, such as Switzerland, do not accept simple copies: they require the original COC on security paper or the electronic version.
Registration certificate (Italian "Carta di circolazione" / "Documento Unico") and, for cars registered in Italy, the certificate of ownership.
Export deregistration: for cars already registered in Italy, deregistration from the Italian vehicle register (PRA) must be requested before the vehicle leaves the country. It can still be done afterwards, but with a fine of €173 to €694.
Invoice showing the chassis number (VIN) of each car.
4. Transport and proof that the cars have left Italy
To avoid paying VAT in Italy, the seller must be able to prove that the cars have arrived in another EU country. EU rules (Article 45a of Implementing Regulation (EU) 282/2011) provide a presumption of proof when the seller holds at least two documents from independent parties, for example:
the signed CMR consignment note;
the carrier's invoice;
bank documents showing payment for the transport, or the insurance policy.
When the buyer arranges the transport, as is almost always the case, the buyer must also give the seller a written statement of receipt by the 10th day of the month following the sale, stating the date and place of arrival and the chassis numbers. The Italian Revenue Agency has clarified that, without these documents, the seller can also prove arrival by other means, such as the CMR signed by the consignee. In any case, it is best to agree on these documents already in the pro forma invoice.
5. The process at a glance
- Vehicle list and price check across European markets.
- Check of the buyer's VAT number on VIES.
- Seller's pro forma invoice signed by the buyer.
- Payment directly to the seller.
- Pick-up by the buyer's carrier, with CMR and vehicle documents.
- Buyer's statement of arrival by the 10th of the following month.
How we work
At b2b-car we connect suppliers and buyers, but invoice and payment always go directly between the parties: the supplier issues the pro forma and the invoice, and the buyer pays the supplier. Our job is to find the right market for the batch and follow the negotiation through to confirmation.
Have a batch to offer, or looking for vehicles? Contact us.