Selling a truck abroad: deregistration, export number plate and documents, beware of fraudsters, VAT, confirmation of arrival and checking the VAT ID.
Read a few forum posts and it quickly becomes clear: selling your old truck from Germany to a buyer abroad and transferring it there involves a lot of organisation, paperwork and stress. There is plenty to bear in mind, especially if you transfer the used truck yourself. Selling to Africa or another country outside the EU is even more complicated!
Exporting the vehicle to Eastern Europe takes a lot of work. The truck has to be deregistered at the vehicle registration office (Zulassungsstelle), the vehicle title (Fahrzeugbrief) has to be handed over and further appointments have to be arranged.
You also need to find a buyer who organises the transfer of your truck and is reliable. This is where most people turn to online sales platforms.
Once you have found a truck dealer or buyer, however, you still have to take care of the paperwork. You apply for an export number plate (Ausfuhrkennzeichen) and need, among other things:
Better safe than sorry! It is easy to run into people whose trick works time and again. Suddenly defects turn up that affect the purchase price. The buyer claims to have discovered damage that may stem from a concealed accident.
All of these are ways for the buyer to push the price of the truck down. On top of that, the dubious prospective buyer asks you to arrange Polish short-term number plates, which would mean additional effort for you.
Particular caution is needed when selling a company truck abroad. Selling abroad on your own without experience is risky: the chance of ending up with a buyer who is not entirely reputable is fairly high in this industry. You run the risk that the sale is not handled properly and the tax office (Finanzamt) wants 19%. So before handing over the truck, check who your buyer is and which proof you need. First things first: a sale to a private individual within the EU is subject to VAT just like a sale in Germany. The standard rate is 19% (Section 12(1) UStG). By contrast, a sale to a business in another EU member state is exempt as an intra-Community supply (Section 4 No. 1(b) in conjunction with Section 6a UStG), and an export to a country outside the EU is exempt as an export supply (Section 4 No. 1(a) in conjunction with Section 6 UStG). If you want to sell VAT-free to a foreign business, you have to present a stack of documents showing who bought the vehicle and that it was actually taken to that company.
In addition to the papers, a confirmation of arrival (Gelangensbestätigung) is required: the recipient must confirm that they have received the goods delivered. This confirmation can also be sent by fax; it should be included on the invoice, so that none of the invoice details need to be repeated. Strictly speaking, the confirmation of arrival (now Section 17b UStDV) has been legally sufficient since 1 October 2013; for supplies made up to 31 December 2013, the tax authorities also accepted the previously customary evidence (Federal Ministry of Finance circular of 16 September 2013). But: you only receive it after the fact – or not at all. It may also be forged or signed by someone who was not authorised to do so. That is why the following details are still required so that you can be regarded as having acted in good faith if a problem arises: the VAT ID (USt-ID) of both business partners must appear on the invoice. If you do not have a number, you must apply for one. Your business partner's number must be verified through a qualified confirmation from the Federal Central Tax Office (Bundeszentralamt für Steuern). Checks on other websites or on the customer's homepage are not valid. Print out the result of the check and keep it with the copy of the invoice! The invoice is issued without VAT. It must include the note "tax-exempt intra-Community supply" (steuerfrei wg. innergemeinschaftlicher Lieferung). (Within the EU.) It is advisable to add this note in the recipient's language or in English as well. When the vehicle is handed over, the recipient must show identification. Make copies of all identity documents. If a third party collects the vehicle, you need a power of attorney from the recipient. In addition, you must have a document proving that the person who signed the power of attorney is authorised to do so (an extract from the commercial register of the recipient's country showing Jose Santos or similar as managing director).
Legal basis: German VAT Act (Umsatzsteuergesetz, UStG): Section 4 No. 1 (tax exemptions), Section 6 (export supply), Section 6a (intra-Community supply), Section 12(1) (standard rate of 19%); German VAT Implementing Ordinance (Umsatzsteuer-Durchführungsverordnung, UStDV): Section 17b (confirmation of arrival).
Exporting used trucks · VAT on truck sales · Documents for selling a truck · free truck valuation · Sell your truck
Gabriel Böhm is Managing Director of truckoo GmbH, the digital platform that is redefining commercial vehicle trade in Europe. With a passion for innovation and efficiency, he shapes the strategic direction and drives operational excellence to connect sellers and buyers smarter, faster and more transparently.
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