What a car from Germany really costs in Kosovo

Why the listing price is not enough

The price in the listing is not the price you pay. A car from Germany also carries 10 % duty, the excise and 18 % VAT, and those depend on engine size, age and the car’s origin, not just the price. Then come export, transport, inspection and registration.

How it is calculated, step by step

1. 1Customs value: the price paid per invoice plus transport and insurance to the border (Customs Code, Arts. 44 and 45). If the invoice does not reflect the real value, customs may set it higher.
2. 2Duty: 10 % of the customs value, or 0 % with a proof of origin for an EU car.
3. 3Excise: a fixed amount by drive, engine size and age, the same for petrol and diesel. The full table is in car excise.
4. 4VAT: 18 % on the customs value plus duty and excise (VAT Law, Art. 25).

Three worked examples

Three examples calculated with the current tariff, without transport. The third shows what the proof of origin saves:

When the 10 % duty falls away

The duty only falls away for cars originating in the EU or in agreement countries such as CEFTA, the United Kingdom, Turkey and, since August 2025, the USA, and only with proof: an EUR.1 movement certificate or an origin declaration on the invoice, for US cars a US proof of origin. For the Passat above that saves €1,416. A car bought in Germany but built in Japan, Korea or China pays it. In the government programme of 13 September 2026 the Prime Minister announced the removal of the duty on cars from the EU; as of 5 October 2026 it was not in force.

• Ask for the proof before paying and put it in the contract. Without it you pay the duty, and getting it back later is hard.
• German customs endorses the EUR.1 at export, based on a manufacturer’s declaration with the chassis number and place of manufacture. Dealers usually handle this; a private seller usually does not have it. Up to €6,000 the declaration on the invoice is enough.
• Check where the car was built before buying, for example on the certificate of conformity (CoC): even German brands build some models outside the EU, for example in the USA or Mexico. A used car that was regularly registered in the EU needs no homologation (Law 08/L-004).

Costs beyond customs

The route from Germany to Kosovo

1. 1Purchase: contract or invoice and both parts of the German registration certificate. Settle the EUR.1 with the seller now.
2. 2Export: every car is declared for export at German customs, online or at the border. If you drive it yourself, German customs recommends export plates; their number goes on the declaration.
3. 3Kosovo border: border insurance and entry with the vehicle papers.
4. 4Clearance: customs declaration with invoice and papers; pay duty, excise and VAT.
5. 5Inspection, TPL insurance and registration at the QRA. If you live in Kosovo, you may drive on foreign plates for only eight days after entry.

Every document with its deadlines is in import paperwork. Whether importing pays off at all, we work out in import it yourself or buy in Kosovo.

German VAT at a dealer

At a German dealer the VAT can fall away on export, because under § 6 of the German VAT Act a supply outside the EU is tax-free. The condition: the dealer ships the car itself, or a buyer living outside the EU exports it himself, and the export is proven. If you live in Germany and drive it yourself, you do not qualify, whatever your nationality. Short-term plates do not count as proof of export for VAT; export plates are needed. For margin-scheme cars (§ 25a) the tax sits only in the dealer’s margin, so the saving there is small.

Duty-unpaid listings with an engine size show the calculated total; the rest link to the customs calculator.