I want to buy a used car from another EU Member State and the transfer to Cyprus. What taxes will I pay?

You only pay excise duty calculated on engine displacement and varies according to the carbon dioxide (CO2), age, mileage, type and general condition of the vehicle.

A prerequisite is to carry registration plates of another EU Member State, and accompanied by a valid certificate of registration issued by the relevant EU Member State.

The vehicles which are not accompanied by a valid certificate of registration shall be deemed to come from third countries and will be charged in addition to excise taxes and import duty and VAT, unless secure in advance the T2L document from the office of another Member State or your supplier or shipper.

Can I calculate the consumption tax?

To calculate the consumption tax visit our tool.

What documents must be presented to be able to receive my car?

Α. If the car is transferred from another EU Member State:

The documents need to be present:

  • operative delivery (Delivery Order) by the shipping company that represents the ship carrying your car
  • license plates and vehicle from another Member State of normal traffic line registration document (i.e. the vehicle registration certificate) or T2L document issued by the office of another Member State or supplier or your shipper
  • purchase invoice, if any
  • certificate TOM 119, with respect to carbon dioxide issued by the Road Transport Department.

Note: If you intend to place the car in a customs warehouse, you can deposit the original vehicle registration certificate, the purchase invoice and the certificate TOM 119 at a later time when you will pay the relevant taxes.

When present the above documents, will immediately pick up your car from the port but must within 10 days of receipt of the car to go to customs settlement with one of the ways described in 7 above.

Β. If the car is imported from a third country:

The documents need to be present:

  • customs declaration (SAD)
  • operative delivery (Delivery Order) from the shipping company that represents the ship carrying your car
  • original purchase invoice, if any
  • original registration certificate
  • certificate TOM 119, with respect to carbon dioxide issued by the Road Transport Department
Note: If you intend to place the car in a customs warehouse, will fill necessarily relevant declaration will necessarily accompanied by the enacting terms of delivery and the invoice, if it exists. Other documents, such as the original vehicle registration certificate, the purchase invoice and certificate TOM 119 can be deposited, when you decide to pay duties and taxes.

Can your company takes over to carry out the above process?

The company CHARIS KASINOPOULOS Ltd assumes the above procedure and delivery of the car to your home, if you wish, as long as you provide us the above documents on time. Already we serve, successfully, many businesses and our residential customers.

Is there a difference in VAT tax second-hand cars brought into Cyprus from other Member States as a private market or commercial practice?

All registered used cars entering the Republic of Cyprus from other EU Member States are not subject to payment of VAT whether they are carried by individuals for their personal use or carried by individuals or companies for resale purposes.

Subject VAT tax arises at the time of resale.

Source: Department of Customs