For dealers and buyers5 min read

Buy a used car from Germany and import it to Croatia: PPMV, VAT, plates

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In short

A used car from Germany reaches Croatia without customs duty, but you pay the special tax on motor vehicles (PPMV) to the Customs Administration, and VAT depends on who sells and who buys. The tax return on form PP-MV is due within 15 days of the car entering Croatia, the tax within 15 days of the decision, and without proof of payment the car cannot be registered. The PPMV amount depends on the CO2 value, the price of the new car in Croatia and the date of first registration; the Customs Administration publishes a calculator. Status: 28 October 2026.

Contents
  1. What you pay when you bring a used car into Croatia
  2. Deadlines and steps
  3. Plates for the drive home
  4. What this means for buyers and dealers
  5. Frequently asked questions
  6. Sources
  7. Updates

What you pay when you bring a used car into Croatia

Every buyer pays PPMV, whether a private person or a business (Croatian Customs Administration, notice of 16 April 2026, read on 28 October 2026). VAT of 25% on the acquisition is paid by a Croatian VAT-registered buyer who buys from a VAT-registered seller in the EU; a private person pays no Croatian VAT, because the seller accounts for VAT under its own country's rules, and with a margin-scheme dealer there is no Croatian VAT at all (gov.hr, read on 28 October 2026).

EU sellerCroatian buyerWhat the buyer pays
VAT taxpayerVAT taxpayer, for resaleVAT 25% on the acquisition; the car is not registered in the buyer's name
VAT taxpayerVAT taxpayer, for own useVAT 25% on the acquisition and PPMV
VAT taxpayerPrivate person without a VAT IDPPMV only; the seller accounts for VAT under its own rules
Private person (not a taxpayer)Taxpayer or private personPPMV and an administrative fee on acquiring used vehicles
Dealer using the margin schemeTaxpayer or private personPPMV only

For PPMV a used car's tax is the remainder of the tax that would have been due at first registration as new, reduced by a percentage that depends on the time since first registration. The Customs Administration's own example: a new petrol car of 35,000 euros with 137 g/km CO2 would carry 1,093.59 euros; after 14 months the remainder is 1,093.59 x 74.12% = 810.57 euros. This is an official example, not an estimate for your car; use the calculator, which asks for the price of the car as new in Croatia, not the market price.

Deadlines and steps

StepWhereWhat you need
1. Before you buySellerCertificate of conformity (COC) with the CO2 value, invoice showing VAT or margin treatment, copy of the registration certificate
2. Tax return PP-MV, within 15 days of entryCustoms office of your residence or seat; e-Prijava or e-GrađaniCOC, invoice or contract, copy of the registration certificate for a used car, power of attorney if needed
3. Payment, within 15 days of the decisionCustoms AdministrationThe tax decision; the customs office marks it as paid
4. RegistrationTechnical inspection stationThe marked decision, proof of ownership, proof of identity, previous foreign registration document (both parts), proof of technical fitness, conformity document

Private persons who calculate PPMV under the fixed depreciation table can file and pay through e-Građani without visiting a customs office, with a level 2 credential. The registration can be completed within 30 days of the application (Centar za vozila Hrvatske, page without a date, read on 28 October 2026).

Plates for the drive home

You need plates and insurance that are valid in every country on your route; temporary plates are not harmonised in the EU (Your Europe). A German export plate is valid for the period of the insurance, at most one year (§ 45 FZV), a short-term plate until the end of the fifth day after issue (§ 42 FZV). As one example the Berlin office charges at least 33.20 euros for the export plate plus the plates (Service Berlin).

Our Croatian guides go further: Uvoz automobila iz Njemačke, PPMV i PDV pri uvozu rabljenog automobila iz EU and Izvozne pločice u Njemačkoj.

What this means for buyers and dealers

For a private buyer

Count the 15 days from the day the car entered Croatia, not from the purchase. Get the COC and an invoice with a VAT or margin note before you pay.

For a dealer

Know before each purchase whether you buy from a taxpayer or a margin dealer: the forms and documents depend on it. WeltScout helps with the finding: it saves your search, watches 50+ portals in 14 countries and sends new listings to WhatsApp or e-mail once or twice a day, depending on the plan. It does not calculate tax.

Frequently asked questions

How much is PPMV on a used car from Germany?

It depends on CO2, the price of the new car in Croatia and the time since first registration. The Customs Administration's official example gives 810.57 euros for a 14-month-old car; for your car use its informative calculator.

How long do I have to file the PPMV return?

At most 15 days from the day the vehicle enters Croatia; the tax is payable within 15 days of the decision (Customs Administration, notice of 16 April 2026).

Do I pay Croatian VAT as a private person?

No, when you buy from a VAT-registered dealer: the seller accounts for VAT under its own rules (gov.hr). Buying from a private seller can involve an administrative fee; confirm the name and amount with the Tax Administration.

Can I register before paying PPMV?

No. Without proof of payment and notice that collection is complete, the car cannot be registered at a technical inspection station.

This page is not tax or legal advice.

Sources

  1. Obavijest građanima i pravnim osobama o postupku plaćanja posebnog poreza na motorna vozila (PDF of 16 April 2026) Croatian Customs Administration,
  2. Informativni kalkulator za izračun PPMV-a Croatian Customs Administration,
  3. Porezne obveze pri kupnji rabljenih vozila iz drugih država članica EU gov.hr, Croatian Tax Administration,
  4. Prva registracija Centar za vozila Hrvatske (CVH),
  5. Buying and leasing a car in another EU country Your Europe, European Commission (page checked 21 September 2026),
  6. § 45 FZV - Fahrten zur dauerhaften Verbringung eines Fahrzeuges in das Ausland gesetze-im-internet.de, German Federal Ministry of Justice,
  7. § 42 FZV - Probefahrten und Überführungsfahrten mit Kurzzeitkennzeichen gesetze-im-internet.de, German Federal Ministry of Justice,
  8. Ausfuhrkennzeichen beantragen für Neu- und Gebrauchtfahrzeuge aus dem Inland Service Berlin, Landesamt für Bürger- und Ordnungsangelegenheiten,

Updates

  • : Article published. Official sources read on 28 October 2026.

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