Selling a truck commercially: tax, liability

We have summarised the most important points for you here. You will find answers on the following topics:

1. What do you generally need to bear in mind when selling a truck commercially?
2. What about the warranty?
3. The warranty when selling a truck from one business to another
4. What does the sales contract look like?

What do you generally need to bear in mind when selling a truck commercially?

First things first: if you sell the truck to a private individual, you cannot exclude liability. Specifically, you have to provide the statutory liability for material defects (liability for material defects, Sachmängelhaftung, means that the seller is liable for defects that the buyer was unaware of at the time of purchase; age-related wear and tear does not count as such a defect). The warranty cannot be excluded entirely by contract. At the same time, you have to show VAT (19%) and pay it to the tax office. In addition to the total price, the invoice must therefore state the following:

• net price
• VAT
• total price

When you talk to the buyer, make sure you both understand the price in the same way — with or without tax. If, on the other hand, you sell the vehicle to another business, an input tax deduction is possible.

What about the warranty when selling a truck?

As mentioned, as a business you cannot exclude the warranty, but you can reduce the statutory liability for material defects to one year. This then has to be stated in the contract. Damage that existed before the sale and was not disclosed then only has to be remedied for 12 months. You can word the clause as follows — sample clauses like the one below are drafting aids and do not replace legal advice, and under section 276(3) of the German Civil Code (BGB) liability for intent cannot be excluded in advance in any case:

“The statutory liability for material defects is reduced to a period of 12 months from the date of purchase. This limitation does not apply to claims for damages arising from an intentional or grossly negligent breach of the seller's obligations, nor to claims arising from injury to life, body or health.”

The warranty when selling a truck from one business to another

Unlike a sale to a private individual, liability for material defects can be excluded when selling to another company or business. However, this too has to be recorded in the contract. One possible wording is: “The commercial vehicle with vehicle identification number XXX is sold with liability for material defects excluded. The exclusion does not apply to claims for damages arising from an intentional or grossly negligent breach of the seller's obligations, nor to claims arising from injury to life, body or health.”

What does the sales contract look like?

If you want to sell your truck commercially, your sales contract has to meet all the requirements. Otherwise there is trouble waiting after the sale. Use a template contract for the commercial sale of a truck and adapt it to your vehicle and your buyer.

Alongside details of the buyer and the seller, the contract must contain all the vehicle data: mileage, first registration, previous owners and any damage are important. In addition to accessories, you should list all known defects and faults. If there is not enough space, an extra page can be attached.

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