A car from Germany: how to bring it to Greece
Germany is the EU’s largest used-car market and the most common origin of cars registered in Greece. Greek taxes are the same for every EU country. What differs are the German documents, export plates and how dealers invoice.
Key facts
- Currency: EUR
- Road distance to Athens: about 2,400 km (approximate).
- Registration tax, VAT and the environmental levy follow the same Greek rules for every EU country.
Documents you need
- Zulassungsbescheinigung Teil I (registration certificate): first registration date (field B), CO₂ (V.7) and emission class (V.9).
- Zulassungsbescheinigung Teil II (title document): must be handed over with the sale.
- COC (EG-Übereinstimmungsbescheinigung): the manufacturer’s certificate of conformity.
- Invoice (Rechnung) or purchase contract (Kaufvertrag) with seller, buyer and price.
Private seller or dealer: VAT
- Private seller (Privatverkauf): no VAT. The contract must be certified by a Greek consular authority in Germany.
- Dealer under the margin scheme (§25a Differenzbesteuerung): no separate VAT on the invoice and no Greek VAT. Pay by bank transfer: customs will ask for a bank document showing you paid more than 50% of the invoice value.
- Dealer charging German VAT (MwSt.) on the invoice: as a private buyer you pay German VAT and not again in Greece.
- If the car is less than 6 months from first registration or has up to 6,000 km, it counts as new for VAT and you pay 24% VAT in Greece.
Transport from Germany
The road distance to Athens is about 2,400 km, through the Balkans or by ferry from Italy. You can drive it on German export plates (Ausfuhrkennzeichen), issued with insurance for a limited period, or ship it on a car carrier. Get quotes; prices vary a lot.
What to check before buying
- The exact Euro standard and CO₂ in field V.9 and on the CoC. Ask for a photo before you buy: Euro 6b instead of 6d raises the tax by 50%.
- The Greek retail price of the same model and version when it was first released. That is the tax base, not the purchase price.
- Whether the HU (Hauptuntersuchung) is still valid. It does not replace the Greek KTEO inspection, but helps get it recognised.
- That the car is registered in an EU country (in free circulation).
Frequently asked questions
I am buying from a German dealer under §25a. Do I pay VAT in Greece?
No, for a used car over 6 months and 6,000 km. But pay by bank transfer: customs asks for a bank document for more than 50% of the invoice value (decision Α.1108/2025).
What do I need from a private seller in Germany?
A Kaufvertrag certified by a Greek consular authority in Germany, Teil I and Teil II, and the CoC.
Sources
- ΑΑΔΕ, Εγχειρίδιο ερωτήσεων – απαντήσεων σε τελωνειακά θέματα (Αύγουστος 2026), ερώτηση 24
- ΑΑΔΕ, Απόφαση Α.1108/2025 (Β' 4204/01.08.2025) — τραπεζική απόδειξη για αγορά με καθεστώς περιθωρίου
- Εθνικό Μητρώο Διαδικασιών (mitos.gov.gr) — Δήλωση άφιξης κοινοτικών οχημάτων και επιβολή τέλους ταξινόμησης (Δ.Α.Ο.)
- Ν. 5222/2025 (Α' 134) Εθνικός Τελωνειακός Κώδικας, άρθρο 136