Export used cars to Ukraine: customs and buyer demand
Export used cars to Ukraine from the EU: zero-rated export, Ukrainian duty, excise formula and 20% VAT, documents for the buyer and which cars sell.
· 8 min read
To export used cars to Ukraine, an EU dealer sells VAT-free as an export, provided the car leaves the EU under a customs export declaration and the dealer keeps proof. The Ukrainian buyer then pays import duty, an excise duty calculated from engine size and age, and 20% VAT. Because that excise is tiny for electric cars and grows fast for old, large diesels, it shapes which cars Ukrainian buyers want.
Is a sale to a Ukrainian buyer zero-rated for VAT?
Yes, if the car is actually exported. Under Article 146 of the VAT Directive (2006/112/EC), supplies of goods dispatched or transported out of the EU are exempt from VAT. Ukraine is outside the EU, so a sale to a Ukrainian buyer is an export, not an intra-Community supply.
The exemption depends on proof, and the standard proof is the customs exit confirmation:
- Export declaration: the car is declared for export at a customs office in the EU, which issues a movement reference number (MRN).
- Exit: the car leaves the EU at the border, and customs confirms the exit electronically.
- Your file: the exit confirmation, the invoice with the VIN, the transport documents and payment proof.
National rules add detail. In Germany, for example, the proof of export under § 9 UStDV is normally the electronic exit endorsement, and for vehicles the documents must show the VIN; where the car is driven out on German export plates, the plate number on the document helps. See our guide to VAT on car exports outside the EU and, for driving the car out, German export plates.
If the buyer collects the car and you never see the exit confirmation, you have made a domestic sale and owe VAT. Many dealers therefore take a deposit equal to the VAT until the exit is confirmed.
Margin-scheme cars
You can export a margin-scheme car too. The export is exempt, so no VAT on the margin is due. Check how your country handles the paperwork, because the invoice must not show the export as a margin-scheme sale with VAT.
Which taxes does a buyer pay when importing a car into Ukraine?
The Ukrainian buyer pays three charges at customs: import duty, excise duty and VAT.
| Charge | How it is calculated |
|---|---|
| Import duty | Generally 10% of the customs value for passenger cars; cars of EU origin with valid proof of origin may qualify for preferential rates under the EU–Ukraine free-trade agreement |
| Excise duty | Fixed formula in euros, based on fuel, engine size and age (see below); for battery-electric cars, €1 per kWh of battery capacity |
| VAT | 20% of customs value plus duty plus excise |
The excise formula
Ukraine's Tax Code (subparagraph 215.3.5-1) sets the excise on passenger cars as:
Excise = base rate × engine coefficient × age coefficient
- Base rate: €50 for petrol engines up to 3,000 cc, €100 above; €75 for diesel engines up to 3,500 cc, €150 above.
- Engine coefficient: engine capacity in cc divided by 1,000.
- Age coefficient: the number of full calendar years from the year after the year of manufacture to the year of import; 1 for new cars and cars used for less than a full year, and capped at 15.
- Battery-electric cars: €1 per kWh of battery capacity, regardless of age.
Examples for imports in 2026:
| Car | Calculation | Excise |
|---|---|---|
| 2018 VW Passat 2.0 TDI (1,968 cc) | €75 × 1.968 × 7 | about €1,033 |
| 2019 Škoda Octavia 1.4 TSI (1,395 cc) | €50 × 1.395 × 6 | about €419 |
| 2012 Audi A6 3.0 TDI (2,967 cc) | €75 × 2.967 × 13 | about €2,893 |
| Nissan Leaf, 40 kWh | €1 × 40 | €40 |
The difference is stark: an older large diesel can pay over €2,800 in excise alone, an electric car a few dozen euros.
A full landed-cost example
Take a 2018 Passat 2.0 TDI bought for €15,000. According to listings tracked by MyCarDealer in Germany in October 2026, 2017–2019 Passat diesels had a median asking price of €14,980 (376 listings). Assuming €800 transport to the Ukrainian border and no preferential duty:
| Line | Amount |
|---|---|
| Customs value | €15,800 |
| Duty, 10% | €1,580 |
| Excise | €1,033 |
| VAT, 20% of €18,413 | €3,683 |
| Taxes at the border | about €6,296 |
On top come customs broker fees, certification and registration in Ukraine. Your buyer will work this sum backwards to the price they can pay you, so knowing it helps you negotiate.
Electric cars and VAT
Ukraine exempted imported electric cars from VAT for several years, which made used EVs from the EU a major export. Temporary exemptions in the Tax Code have changed repeatedly, so check whether VAT applies to EVs at the date of import before agreeing a price; the excise of €1 per kWh still makes EVs cheap to import compared with older combustion cars.
For car dealers
Know your margin before you buy
MyCarDealer compares any car from an auction or listing with the market in your country and shows the net margin after VAT, transport and costs – and the maximum bid.
Request accessWhich documents must the EU seller provide?
The EU seller provides the documents the buyer needs for Ukrainian customs, certification and registration:
- Commercial invoice in the buyer's name, with VIN, price and the export VAT exemption reference.
- Registration certificate(s) of the car, deregistered in your country or with the export registration where applicable.
- Export declaration and MRN, and later the exit confirmation for your own file.
- Proof of origin if the buyer wants to claim preferential duty, such as a EUR.1 certificate or an origin declaration where you are entitled to make one.
- Certificate of conformity, which helps with technical data in Ukraine.
- Transport documents such as the CMR consignment note.
- Service history and keys, plus battery health reports for EVs.
Ask your buyer or their customs broker for a document checklist in advance. Missing or inconsistent VINs between documents are the most common reason a car is held at the border.
Which used cars are most in demand for export to Ukraine?
Ukrainian buyers look for cars that are cheap to import and cheap to run, so demand clusters around:
- Electric cars, because of the €1 per kWh excise: Nissan Leaf, Tesla Model 3 and Model Y, VW ID.3 and ID.4, Renault Zoe and similar.
- Mid-size diesel saloons and estates with engines below 2.0 litres and a good history, such as VW Passat, Škoda Octavia and Superb.
- Practical SUVs and crossovers, including hybrids.
- Small vans and car-derived vans for small businesses.
Older cars with large engines are hard to sell, because the age coefficient multiplies the excise every year up to 15.
EV supply is easiest to find where it is deep. For 2018–2021 Nissan Leafs, listings tracked by MyCarDealer in October 2026 showed medians of €12,454 in Norway (153 listings), €12,490 in Belgium (33), €13,355 in Sweden (47), €13,950 in the Netherlands (107) and €15,290 in Germany (85). For EV exports, a battery state-of-health report is a selling point; see our EV battery health check.
Practical risks when you export used cars to Ukraine
Exporting to Ukraine is routine for many EU dealers, but a few risks deserve attention:
- Payment: take full payment by bank transfer before releasing the car and the documents.
- Destination: EU sanctions restrict car exports to Russia and Belarus. Sell only to buyers you can identify, and keep the export documents showing Ukraine as the destination.
- History: Ukrainian buyers increasingly run their own history checks, so disclose accident damage. Our car history check for imports covers what to run.
- Border waiting times: EU–Ukraine crossings can have long queues for trucks, which adds days to delivery.
MyCarDealer shows what a car is worth in your market and the margin after costs, which helps decide whether an export buyer's offer beats selling at home; dealers can request access.
Frequently asked questions
Is a sale to a Ukrainian buyer zero-rated for VAT?
Yes. Exports outside the EU are exempt under Article 146 of the VAT Directive, provided the car leaves the EU under an export declaration and you keep proof of exit, normally the electronic exit confirmation. Without proof, the sale is taxed as domestic.
Which taxes does a buyer pay when importing a car into Ukraine?
Import duty (generally 10% for passenger cars, with possible preferences for EU-origin cars), excise duty based on fuel, engine size and age (or €1 per kWh for EVs), and 20% VAT on value plus duty plus excise.
How is Ukrainian excise on a used car calculated?
Base rate × engine size in litres × age coefficient. The base rate is €50 for petrol up to 3,000 cc (€100 above) and €75 for diesel up to 3,500 cc (€150 above); the age coefficient counts full years since the year after manufacture, from 1 to a maximum of 15.
Which documents must the EU seller provide?
The invoice with VIN, the registration certificate(s), the export declaration and MRN, the certificate of conformity, transport documents, and proof of origin if the buyer wants preferential duty, plus service history and keys.
Which used cars are most in demand for export to Ukraine?
Electric cars, thanks to their low excise, and economical mid-size diesel and petrol cars with engines under two litres, such as the VW Passat and Škoda Octavia. Older cars with large engines are hard to sell because their excise grows with age.