Importing a car from Germany: documents, duty, VAT and registration
What to collect from the seller, why there is no customs duty, when VAT is due and how registration at KAT works when you bring a car from Germany to Bulgaria.
A general outline, not legal, tax or accounting advice. Rules, fees and forms change: before you buy, check the current requirements with the traffic police (KAT), the National Revenue Agency (NAP) and the Customs Agency, or ask a specialist.
1. Documents from Germany
- Zulassungsbescheinigung Teil I and Teil II. The registration certificate and the ownership document, both originals.
- Kaufvertrag or Rechnung. The purchase contract or invoice, with the buyer's name and the VIN.
- Certificate of conformity (COC). If the seller has it; it makes registration simpler.
- Abmeldung. Proof that the car has been deregistered in Germany, if it has.
- Keys and service history. Every key, the service book and the last German inspection report (HU/TÜV) if you have them.
2. Customs duty
There is none. Germany and Bulgaria are both in the EU customs union, so a car bought in Germany needs no customs declaration and pays no import duty. Duty and import VAT apply only to cars from outside the EU — for example the UK or Norway.
3. VAT
- Used car from a private seller: no VAT is charged.
- Used car from a dealer: the price includes German VAT or is taxed under the margin scheme (Differenzbesteuerung); as a rule a private buyer pays no VAT again in Bulgaria.
- New means of transport: a car no more than six months after first registration, or with no more than 6,000 km, is taxed in the country where it ends up. It is normally sold without German VAT, and the buyer — even a private person — declares it and pays 20% VAT to NAP in Bulgaria.
- Companies registered for VAT: a purchase from a German dealer is normally an intra-Community acquisition with VAT accounted for in Bulgaria; agree the treatment with your accountant before you buy.
4. Getting the car to Bulgaria
On a transporter the car needs no transit plates. From Germany to Sofia the guide price is 760 € – 1,310 € for one running car, depending on the loading city, and the carrier issues a CMR consignment note for the journey. Prices by German city
5. Registration at KAT
- Third-party liability insurance. Take out the compulsory policy before you apply.
- Technical inspection. An imported used car normally needs a valid technical inspection at a Bulgarian inspection point before registration; ask the point which documents to bring.
- Application and inspection at KAT. Apply at a traffic police office with your ID, the proof of ownership and the original German documents. The officers check the car and its VIN. A translation of the foreign documents may be requested.
- Fees and plates. Pay the registration fee and the fee for the plates; the amount depends on the kind of plates.
- Annual vehicle tax. After registration the tax is paid to the municipality; it depends on engine power, age and emissions class.
Last reviewed 19 October 2026. Viara arranges the transport, not the registration or tax filings.
Frequently asked questions
Is there customs duty on a car from Germany?
No. Germany and Bulgaria are both in the EU customs union, so a car bought in Germany crosses no customs border and needs no customs declaration.
Do I pay VAT in Bulgaria on a car from Germany?
For a used car bought by a private person, usually not: a private seller charges no VAT, and a dealer's price already includes VAT or uses the margin scheme. A car no more than six months old or with no more than 6,000 km counts as a new means of transport, and VAT is due in Bulgaria even for a private buyer. Companies registered for VAT follow other rules.
What do I need to register a car from Germany at KAT?
Usually your ID, the proof of ownership (contract or invoice), the original German registration documents (Part I and Part II), valid third-party liability insurance and a valid technical inspection; the officers also inspect the car itself. Check the current list with the traffic police before you go.
Does the car need export plates?
Not on a transporter: the car does not drive on the road, so a deregistered car can travel without plates. If you drive it yourself, you need German export plates (Ausfuhrkennzeichen) with insurance.