Importing a car from another EU country to Belgium as a private person

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More and more Belgians are looking beyond the national market when purchasing a car. And with good reason: in countries like Germany, the Netherlands, or France, the selection is often much wider, prices can be considerably lower, and certain trims or colors that are difficult to find in Belgium may be readily available there. On top of that, the European factory warranty usually applies throughout the EU, lowering the threshold even further.

However, importing and registering a vehicle from abroad requires proper preparation and an understanding of the rules. The process also differs depending on whether the vehicle is considered new or used. This guide walks you through everything you need to know to buy, import, and register a car from another EU country in Belgium.

1. What is considered a new car and what is considered a second-hand car for the tax authorities?

The first step is to determine whether the car is classified as new or used for Belgian tax purposes. A vehicle is legally considered new or used if:

1. New car = less than 6 months old or fewer than 6,000 km on the odometer.

2. Second-hand car = more than 6 months old and more than 6,000 km driven.

This distinction is crucial, as it determines how VAT is handled and what paperwork is required.

2. The purchase phase

When buying used cars, it’s important to stick to reputable dealers or certified sellers. Carefully check the documents: the foreign registration certificate, maintenance records, invoices, and inspection reports should all match up. Make sure the car comes with a European Certificate of Conformity (COC), which proves the vehicle meets EU standards and greatly simplifies registration. This should always be there since used cars needed this in the first place to get registered.

Pay close attention to mileage and accident history, since fraud unfortunately still exists. Payment is best done via bank transfer rather than in large amounts of cash.

When buying a new car abroad, the focus is slightly different. Foreign dealers often offer larger discounts than Belgian ones, especially on stock vehicles. In this case, always request an invoice excluding VAT, since you will pay Belgian VAT later yourself. Also here, make sure the car comes with a European Certificate of Conformity (COC).

3. VAT and customs procedures

VAT rules are the biggest point of difference. For new cars, you do not pay VAT in the country of purchase. Instead, you must pay 21% Belgian VAT when registering the car in Belgium. This is done using the E705 form, which is now filed digitally through MyMinfin (see later).

For used cars, the rules depend on who you buy from. If you purchase from a private individual, no VAT is due. If you buy from a professional dealer, VAT is usually already included in the purchase price in that country.

4. Transport

Once the purchase is completed, the car needs to be brought to Belgium. You can pick it up yourself with temporary export plates, or you can hire a transport company. Don’t forget that the vehicle must be insured for the journey.

If you’re driving it back yourself, arrange for temporary coverage. If it’s being shipped, the transport company usually provides the necessary insurance.

5. Pre-Registration, E705 and other documents

Both new and used cars must go through pre-registration, which involves entering technical data such as weight, power, and emissions into the system. Mistakes here can delay the process, so it’s vital that all information matches the official documents exactly.

Key documents you’ll need include:

• The invoice or purchase agreement

• The foreign registration certificate (for used cars)

• The Certificate of Conformity (COC)

• The customs E705 form

• The inspection report (depending on the age and type of vehicle)

How to get the E705?

• Browse to https://www.minfin.fgov.be/myminfin-web/pages/public and log in to your MyMinFin account.

• Click on "Mijn aangifte" at the top of the page.

• Scroll down until you see ‘Een voertuig aangeven (E705)’ and click on it.

• Fill in your information and click Continue. Then follow the 7 steps and submit your request.

• All your pending and successful requests can be found under ‘Consulteer mijn historiek’. Here you can also download the E705 document. It may take up to 5 business days for your request to be accepted.

6. Technical inspection in Belgium

Upon arrival, the car must pass inspection (Keuring/Controle technique) in Belgium.

For used vehicles, this usually means a full second-hand inspection, where the car is thoroughly checked. If the car was recently inspected abroad, sometimes a simple visual check will suffice.

For new cars, the procedure is much simpler: only an identification inspection is required. In this step, inspectors verify the chassis number, paperwork, and conformity with EU standards.

7. Registration and license plates

Once everything is in order, the vehicle can be registered. This is usually handled by your insurance company, which submits the file digitally to the Vehicle Registration Service (DIV). In most cases, you’ll receive your Belgian license plate and registration certificate within 1 to 3 business days. From that moment, you’ll also be liable for the one-time registration tax (BIV) and the annual road tax.

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?