Import car to Lithuania: registration tax and transit trade
Import car to Lithuania: CO2-based registration tax, EV exemption, Regitra registration, VAT on sales to Lithuanian dealers and the trade hub.
· 6 min read
To import a car to Lithuania, the owner registers it with the state vehicle registry Regitra, presenting the foreign registration certificate, proof of purchase, a valid roadworthiness test and compulsory insurance, and pays the one-off registration tax that Lithuania has charged on passenger cars since 2020, based on CO2 emissions. Battery-electric cars are exempt. Lithuania is also one of Europe's main wholesale and transit hubs for used cars, buying Western European stock for its own market and for re-export.
Is there a registration tax on imported cars in Lithuania?
Yes. Since July 2020 Lithuania charges a one-off registration tax (registracijos mokestis) when a passenger car is first registered in Lithuania, including used imports. The amount depends on the car's CO2 emissions and fuel type: low-emission cars pay little, high-emission petrol and diesel cars considerably more.
According to ACEA's 2026 overview of electric car incentives:
- battery-electric cars are exempt from the registration tax;
- private buyers can receive a €2,500 bonus for a used electric car first registered after 2 April 2016 (or model year 2016 or newer), and €5,000 for a new one;
- VAT can be deducted on the purchase of an electric car costing up to €50,000 including VAT.
Regitra applies the tax table at registration. Because the amounts are updated from time to time, ask your Lithuanian buyer or Regitra for the current figure for the specific CO2 value before you agree a price on a high-emission car.
Which documents does Regitra require for registration?
Regitra registers the car once identity, ownership, roadworthiness and insurance are proven. For a used car from another EU country, the buyer needs:
- the foreign registration certificate, Part I and Part II where issued;
- the purchase document: invoice or sales contract with VIN, date and parties;
- a valid roadworthiness test: either a Lithuanian technical inspection or, where accepted, a valid certificate from another member state under Directive 2014/45/EU;
- compulsory third-party insurance;
- the certificate of conformity or other technical data where Regitra needs them;
- payment of the registration tax and Regitra's fees.
Regitra checks the car's identity physically, so a VIN that does not match the documents, or a missing Part II, stops the process. Our guide to roadworthiness tests for imported cars explains when a foreign test certificate is recognised.
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Request accessWhy is Lithuania a hub for used car trade?
Lithuania became a used-car hub because its traders built the logistics, financing and buyer networks to move large volumes of Western European cars east. Wholesale yards buy older, higher-mileage cars from Germany, the Netherlands, Belgium and Scandinavia, recondition them where needed and sell them on to Lithuanian retail customers and to buyers in neighbouring and non-EU markets.
Lithuanian and Latvian price levels show what this trade buys. According to listings tracked by MyCarDealer in October 2026:
| Model, years | Germany | Latvia | Poland |
|---|---|---|---|
| VW Passat diesel 2015–2018 | €12,500 (467 listings) | €10,300 (97) | €11,376 (36) |
| VW Golf 2018–2020 | €15,500 (1,274) | €11,550 (43) | – |
The Baltic price level is clearly below Germany, and Baltic buyers accept high mileage. That makes Lithuanian traders natural buyers for cars that sell slowly in Western Europe: high-mileage diesel estates and saloons, older premium cars and cars with cosmetic damage. For the Latvian and Estonian side, see importing a car to Estonia and Latvia.
Selling to Lithuanian dealers: VAT and export rules
A sale to a Lithuanian VAT-registered dealer is an ordinary intra-EU B2B supply. Lithuanian VAT is 21%.
- Margin car: invoice gross with the margin-scheme wording; the Lithuanian dealer resells under the margin scheme.
- VAT-qualifying car: invoice net to a valid Lithuanian VAT number checked in VIES, and keep proof that the car arrived in Lithuania (CMR, entry certificate).
Two points need care in a transit market:
- Where does the car actually go? If the car is collected in your country and driven straight to Ukraine or another non-EU country, it is not an intra-EU supply to Lithuania but an export from your country, and you need export evidence. See our guide to exporting used cars to Ukraine.
- VAT fraud risk. High-volume trading hubs attract missing-trader schemes. Check the buyer's VAT number at the time of each sale, insist on payment from the buyer's own company account and keep transport documents. Our article on VAT carousel fraud in the car trade lists the warning signs.
EU sanctions also matter: Regulation (EU) No 833/2014 (Russia) and Regulation (EC) No 765/2006 (Belarus) restrict the export of cars to those countries, including indirect sales through third countries. If a buyer's destination is unclear, do not sell.
How do Lithuanian buyers usually pay and collect cars?
Professional Lithuanian buyers usually pay by bank transfer and collect cars themselves with their own car transporters, often combining several purchases from different sellers in one trip. Many buy at auctions and from dealers in Germany, the Netherlands and Belgium on a regular route.
Good practice for the seller:
- release the car and the original documents only after the money has arrived;
- accept payment only from the buyer company's own account, never from third parties;
- record the transporter's details and get a signed CMR note at loading;
- for VAT-qualifying cars, ask for the signed confirmation of arrival in Lithuania.
These are the same steps that protect you in any cross-border sale, but in a high-volume hub they matter more.
How long it takes to import a car to Lithuania
With complete documents and a valid roadworthiness test, Regitra registration can be completed in a single visit. Time goes into everything before it: transport, inspection if needed, insurance and any missing documents. For a dealer importing stock for resale, the car can stay unregistered until it is sold, and the end customer registers it.
To price a car for a Lithuanian buyer, start from the Baltic market price, deduct their transport, the registration tax for its CO2 value and their margin. MyCarDealer shows a car's market price and your net margin in your own country; try a free valuation, or request access as a verified dealer.
Frequently asked questions
Is there a registration tax on imported cars in Lithuania?
Yes. Since July 2020 passenger cars pay a one-off registration tax at first registration in Lithuania, based on CO2 emissions and fuel type. Battery-electric cars are exempt, according to ACEA's 2026 overview.
Which documents does Regitra require for registration?
The foreign registration certificate (both parts where issued), the invoice or sales contract, a valid roadworthiness test, compulsory insurance and payment of the registration tax and fees. Regitra also checks the car's identity physically.
Why is Lithuania a hub for used car trade?
Lithuanian traders have built the logistics and buyer networks to move large volumes of older Western European cars to the Baltic retail market and onward to non-EU markets. Baltic prices are clearly below German prices and buyers accept high mileage.
How do Lithuanian buyers usually pay and collect cars?
Mostly by bank transfer, collecting with their own car transporters on regular routes. Sellers should release the car and documents only after payment from the buyer company's own account and should keep a signed CMR note.
Do used electric cars get support in Lithuania?
Yes. ACEA's 2026 overview lists a €2,500 bonus for private buyers of a used electric car first registered after 2 April 2016 or of model year 2016 or newer, and an exemption from the registration tax.