VAT and Customs Duties When Importing a Vehicle from the EU to the Czech Republic

Importing a car from another EU member state is relatively straightforward thanks to the single market, but certain tax obligations still apply.

VAT on EU Imports

Basic rules:

Used car from a private individual — no VAT is due in the Czech Republic (the vehicle was already taxed in the country of origin)
Used car from a VAT-registered dealer — VAT is included in the price (margin scheme) or handled via reverse charge
New vehicle (registered less than 6 months ago or with less than 6,000 km) — always subject to 21% VAT in the Czech Republic, even when purchased from a private individual

What Counts as a "New Vehicle" for VAT Purposes?

Under Czech VAT law, a vehicle is considered new if it meets at least one of the following conditions:

First registered less than 6 months ago
Has less than 6,000 km on the odometer

In such cases, you must declare and pay 21% VAT on the purchase price at the tax office within 10 days of acquisition.

Environmental Tax

An environmental tax is due upon first registration in the Czech Republic, based on the emission standard:

Euro 0–2: 10,000 CZK (approx. 400 EUR)
Euro 3: 5,000 CZK (approx. 200 EUR)
Euro 4: 3,000 CZK (approx. 120 EUR)
Euro 5 and higher: 0 CZK (exempt)

Most modern imported vehicles (from 2010 onwards) fall under Euro 5 or 6 and are exempt from the environmental tax.

Registration Fees

Vehicle registry entry: 800 CZK (approx. 32 EUR)
License plates: 600 CZK (approx. 24 EUR)
Registration inspection at STK (Czech vehicle inspection): approx. 400–700 CZK (16–28 EUR)

Customs Duties

No customs duties apply within the EU. Customs duties only apply to imports from non-EU countries (United Kingdom after Brexit, USA, Japan, etc.) — in which case the duty is 6.5% plus 21% VAT.

Cost Summary

For a typical import of a used car from Germany (Euro 5+, from a private seller):

VAT: 0 CZK
Customs duty: 0 CZK
Environmental tax: 0 CZK
Registration + plates + inspection: approx. 1,800–2,100 CZK (72–84 EUR)

Total fees are therefore minimal. The main costs are the vehicle itself and its transport.