Car import taxes from Germany 2026: VAT, CO2 and registration

You have found a 2022 Audi Q5 in Germany for €38,000 and you are wondering what it will really cost by the time it sits in your driveway on Lithuanian plates. The short answer: to the listing price add transport (€400-1,800), the CO2-based pollution (registration) tax, Regitra fees (see Regitra's price list) and compulsory insurance. For a used car no VAT is added on top: a German dealer's price already includes it, and a private seller charges none. In this article we break down every tax involved in buying a car from Germany in 2026, with a concrete worked example and the costly mistakes people make most often.

One important note up front: tax rates in Lithuania change, and the amounts of the pollution (registration) tax are indexed to inflation every year. Always double-check the exact figures before you buy: VAT at vmi.lt, the pollution tax and Regitra fees at regitra.lt. This article was written in July 2026.

Contents

• Car import taxes from Germany: the full summary in one table
• VAT when buying a car from Germany
• CO2-based pollution (registration) tax
• Do you need to pay customs duty or excise
• Regitra and technical inspection
• Compulsory insurance and small costs
• Full example: what it really costs
• The most expensive mistakes
• FAQ
• Don't want to do the math yourself?

Car import taxes from Germany: the full summary in one table

The taxes involved in buying a car from Germany break down into several parts, and only some of them are actual taxes paid to the state. Here is the full summary in one table:

You can see the point: most of the sum is not actually a state tax but the price of services. Of the real charges in Lithuania, usually only the pollution (registration) tax and the Regitra fees remain. For most used cars no VAT is added on top, because any German VAT is already in the price. Below we break down each line separately.

VAT when buying a car from Germany

This is where most mistakes are made, so let's start with a clear rule. Lithuania's standard VAT rate is 21% (check it, because rates change). Which VAT applies, and where, comes down to three things: the car's age, who you are buying from, and whether you buy as a private person or as a VAT-registered business.

In EU terms a car is considered new if it meets at least one condition: no more than 6 months since it was first registered OR no more than 6,000 km on the clock. In that case a German dealer invoices the car without German VAT, and you pay 21% Lithuanian VAT to the State Tax Inspectorate (VMI), whoever sold it to you, even a private seller.

A car is considered used if it is older than 6 months AND has covered more than 6,000 km. In that case:

• Buying from a private individual, no VAT is charged in either Germany or Lithuania.
• Buying from a dealer under the margin scheme (Differenzbesteuerung), VAT again does not add to your price; it is already included and not shown separately.
• Buying from a dealer under the normal VAT scheme, a private buyer pays the price including 19% German VAT, and no Lithuanian VAT is added afterwards. If the dealer itself delivers the car to Lithuania, it may charge 21% Lithuanian VAT instead, but it is still one VAT, included in the price. A VAT-free invoice (0%, "steuerfrei" intra-EU supply) is only possible for a business registered for VAT in another EU country, with an EU VAT number valid in VIES and proof that the car left Germany. That business then accounts for Lithuanian VAT itself. A private buyer cannot get such an invoice.

The practical takeaway for most buyers: if you are importing an ordinary 3-5 year old car with normal mileage, no VAT will be added on top of the price. A dealer's price already includes it, a private seller charges none, and nobody pays VAT twice on a used car. Before you start calculating costs, find the car and assess its status, and if you are using mobile.de for the first time our guide on how to find a car on mobile.de will come in handy.

CO2-based pollution (registration) tax

This is the only significant tax that many people forget to include in their calculation, and it is exactly the one that can spring an unpleasant surprise. The pollution tax (also called the registration tax) is not an annual tax: it is paid at first registration in Lithuania and again at every change of keeper, by the person registering the car. Its size depends not on the car's price but only on its CO2 emissions (g/km) and fuel type.

That is exactly why there is no single "flat" number. The more a car pollutes, the higher the tax. The law sets base amounts in 10 g/km bands, and they are indexed to inflation every year: for 2026 the coefficient is 1.442, applied from 12 January 2026. Regitra's own example is a petrol car with 141 g/km, which pays €43.26 in 2026. The 2026 amounts:

Electric cars pay nothing, and cars running on gas or ethanol pay 10% less than the petrol column.

Diesel cars pay exactly double the petrol rate, so a powerful diesel SUV with high CO2 emissions costs the most. An economical petrol city car or a low-emission hybrid falls at the very bottom of the table. The tax only applies above 130 g/km, so cars at or below that figure pay none of it.

A practical tip that saves money: check the CO2 figure before you buy, straight from the German documents. The Fahrzeugschein (registration certificate) and the CoC (certificate of conformity) state the exact CO2 value in g/km. With that in hand, you can use the calculator on Regitra's website (regitra.lt) to work out the tax to the euro in advance and avoid surprises. Two cars at similar prices can differ by several hundred euros on the pollution tax alone.

Do you need to pay customs duty or excise

The short answer to both questions: no. But let's explain, because there is a lot of confusion about this online.

Customs duty does not apply. Germany and Lithuania are in the single EU market, so moving a car between them is internal EU trade with no customs and no border formalities. You would only pay customs duty if you were importing a car from a non-EU country (for example the USA or the United Kingdom). Buying in Germany there is no duty (check whether EU policy has changed).

Excise is not applied to cars in Lithuania. In our country excise applies to fuel, alcohol and tobacco, but not to passenger cars. If someone tries to convince you that you will have to pay excise on an imported car, that is misinformation. The same applies to the process we cover separately when we walk through the whole car import process from Germany.

Regitra and technical inspection

Before the car enters Lithuania, declare the purchase to Regitra (online or at a branch) and get the owner declaration code (SDK); you will need the purchase contract for this. Once the car is in Lithuania, it still has to be registered. Regitra's fees depend on the service and are listed in its price list, and services ordered online are cheaper than at a branch. At registration Regitra checks the car itself and asks for your ID and the original German registration documents (Zulassungsbescheinigung Teil I and Teil II, formerly the Fahrzeugschein and the Fahrzeugbrief), which it keeps. Compulsory insurance must be in place. A conformity assessment document is only needed for cars previously registered outside the EEA and Switzerland, so not for a car registered in Germany.

On the technical inspection there is good news, with a caveat. A valid German HU (TÜV or DEKRA) report can be recognized at registration, but not automatically: it must meet the EU requirements, still be valid under the Lithuanian inspection interval, and its data (VIN, plate number, mileage, validity) must be confirmed in the European EUCARIS system. In practice a report can be rejected, for example when the plate number on the report does not match the plates the car arrives on. If the German report is not recognized, the car needs a Lithuanian technical inspection, so check with Regitra before you rely on it.

Compulsory insurance and small costs

Before you take to the road, compulsory TPVCA (motor third-party liability) insurance is required, and the policy must be in place before the car is registered. The premium depends on the car, the driver (age, experience and claims history) and the insurer, so it is worth comparing quotes from several insurers.

You cannot extend the seller's German insurance to cover yourself. If you drive the car home on temporary (transit or export) plates, the insurance for the trip is bought together with those plates, so budget for both if you plan to drive rather than use a carrier.

Full example: what it really costs

Let's bring it all together into one concrete calculation. Say a 2022 Audi Q5 2.0 TDI, bought from a German dealer under the margin scheme for €38,000. We assume CO2 emissions of 165 g/km (diesel); take the real figure from the car's documents.

You can see that in reality only about €700 is added to the listing price before Regitra fees and insurance, and most of that is not tax but transport. With higher CO2 emissions the pollution tax grows quickly: the 2026 maximum is about €780 for a diesel above 300 g/km, which is why the CO2 value is the most important tax variable in the whole calculation.

Before you decide, compare that total with the prices of similar cars already listed in Lithuania. Keep in mind that a car bought in Lithuania is also subject to the pollution tax when it is registered in your name.

The most expensive mistakes

Underestimating the pollution tax. People add up the price and the transport but forget the CO2 tax, then receive a bill of up to several hundred euros at registration (the 2026 maximum is about €780). The fix: take the CO2 value from the Fahrzeugschein or CoC before you buy and calculate the tax in advance. This is the mistake that most distorts the final import price, because two similar cars can differ by several hundred euros purely on emissions.

Assuming customs duty or excise will apply. Some sellers or intermediaries scare buyers with extra taxes that do not actually exist. Inside the EU there is no customs duty, and no excise on cars. Do not pay for what is not required, and do not let this pretext be used to push the price up.

Two more classic mistakes are covered in more detail in the car import from Germany guide, so we will only name them here. The first is expecting a VAT-free invoice as a private buyer: 0% invoices are only for VAT-registered businesses, and for a private buyer the VAT in the German price is final, with nothing added in Lithuania on a used car. The second is a missing Fahrzeugbrief, without which Regitra will not register the car.

FAQ

How much does it cost to import a car from Germany to Lithuania?

To the listing price add transport (€400-1,800 depending on the carrier type), the CO2-based pollution tax (€0 up to 130 g/km, in 2026 at most about €390 for a petrol car or €780 for a diesel), Regitra fees (per Regitra's price list), a technical inspection only if needed and TPVCA insurance (priced by the insurer). For a used car no VAT is added on top of the price. For an average car the total extra sum often fits within €1,000-2,000.

Do you have to pay VAT when buying a used car from Germany?

Not on top of the price. If the car is older than 6 months AND has covered more than 6,000 km, a private individual charges no VAT, and a German dealer's price already includes it: 19% German VAT under the normal scheme, or VAT on the dealer's margin under the margin scheme, which is not shown on the invoice. Nothing is added in Lithuania. A separate VAT payment (21%, to VMI) applies only if the car is considered new in EU terms (no more than 6 months since first registration or no more than 6,000 km).

What is the pollution tax and how much does it cost in 2026?

It is a tax paid when a car is registered in Lithuania, at first registration and again at every change of keeper, calculated only from CO2 emissions and fuel type. In 2026 it is €0 up to 130 g/km and then rises in 10 g/km bands to a maximum of €389.34 for a petrol car and €778.68 for a diesel (above 300 g/km). Hybrids pay according to their CO2 figure, and electric cars pay nothing. Check the exact figure in Regitra's calculator, because the amounts are indexed every year.

How is the CO2-based pollution (registration) tax calculated?

The car's CO2 value in g/km is taken (stated in the Fahrzeugschein and CoC documents) and the relevant 10 g/km band is applied according to fuel type. The higher the emissions, the higher the tax. Diesels pay double the petrol rate and cars on gas or ethanol 10% less, while electric cars and low-emission hybrids fall at the very bottom.

Does customs duty apply when buying a car in Germany?

No. Germany and Lithuania are in the EU internal market, so no customs duty applies. You would only pay duty when importing a car from a non-EU country.

Do you have to pay excise on a car from Germany?

No. In Lithuania excise applies to fuel, alcohol and tobacco, but not to passenger cars.

How much does it cost to re-register a car at Regitra?

The fee depends on the service and is set in Regitra's price list; services ordered online are cheaper than at a branch. The pollution tax comes on top if the car emits more than 130 g/km. You first declare the purchase and get the SDK code, then at registration you need your ID, the original German registration documents (Zulassungsbescheinigung Teil I and Teil II, formerly the Fahrzeugschein and the Fahrzeugbrief) and valid insurance. A certificate of conformity is only required for cars from outside the EEA and Switzerland.

When is VAT on a car from Germany paid in Lithuania?

VAT in Lithuania (21%) is paid when the car is considered new in EU terms: no more than 6 months since first registration or no more than 6,000 km. In that case the German dealer invoices the car without German VAT, and you declare and pay the Lithuanian VAT to the State Tax Inspectorate (VMI). For a used car no Lithuanian VAT is added: any VAT is already in the German dealer's price.

Don't want to do the math yourself?

If all this arithmetic of taxes, documents and CO2 bands feels like too much, we can do it for you. The Vin Motors import service covers finding the car, checking its history and condition before purchase, transport and all the tax and paperwork handling, including estimating the pollution tax before you buy so the price holds no surprises. We prepare an estimate with all taxes in advance, with no hidden lines.

If you would rather not wait, you can buy a car in Lithuania from our stock: these cars are already in Vilnius and ready to buy. Keep in mind that the pollution tax is due at every change of keeper, so it applies again when a car from our stock is registered in your name if it emits more than 130 g/km. And if you plan to fund the new purchase by selling your current car, look into the option of selling your current car on commission while we handle the import.