A car from the Netherlands: how to bring it to Greece

Documents you need

• Kentekencard (card registration certificate, since 2014): first registration date, CO₂ and emission class. Older cars may have a paper kentekenbewijs.
• Tenaamstellingscode: the nine-digit transfer code. Without it the seller cannot legally hand the car over or deregister it for export.
• COC (certificaat van overeenstemming): the manufacturer’s certificate of conformity.
• Invoice (factuur) or purchase contract with seller, buyer and price.

Private seller or dealer: VAT

• Private seller (particulier): no VAT. The contract must be certified by a Greek consular authority in the Netherlands.
• Dealer under the margin scheme (margeregeling): 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 Dutch VAT (BTW) on the invoice: as a private buyer you pay Dutch 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 the Netherlands

The road distance to Athens is about 2,950 km. You can drive it on Dutch export plates (exportkenteken), issued by the RDW for a limited period with journey insurance, or ship it on a car carrier. Get quotes; prices vary a lot.

What to check before buying

• The exact Euro standard and CO₂ on the kentekencard and 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 APK (periodic inspection) 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).

Dutch BPM has already been paid in the Netherlands and is not deducted from Greek registration tax.