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Exporting used machinery from the EU: what the buyer needs to know

Goods leaving the EU customs territory are exported at 0% VAT – but only if the export is properly declared and confirmed. This guide explains who files what, which documents secure the 0% invoice, and what you as the buyer need to provide.

The principle

Goods leaving the EU customs territory are exported at 0% VAT – but only if the export is properly declared and confirmed. The exporter of record (the EU seller or an EU company like Anlagora) files the declaration; the proof of exit is what makes the 0% invoice valid.

Step by step

  1. Contract and invoice – buyer's company details, delivery terms (Incoterms), price ex VAT.
  2. EORI number – the EU exporter must have one; the non-EU buyer does not need an EU EORI.
  3. Export declaration – filed electronically (in Germany: ATLAS); you receive an MRN. Customs may inspect.
  4. Transport – CMR for road transport; oversized machines need permits and escort planning.
  5. Exit confirmation – customs confirms the goods left the EU; the exporter receives the exit note. This is the document that secures 0% VAT.
  6. Import in your country – your customs broker files the import declaration; duties and import VAT depend on your country's tariff and the machine's customs code (HS code). Check current rates with your broker; we provide the HS classification and documents.

What the buyer provides

  • Company registration details.
  • Consignee address and contact for transport.
  • Import broker contact.
  • Any required import permits or certificates in the destination country (for vehicles: often a certificate of conformity or technical passport; for some equipment: conformity assessment).

Ukraine specifics

  • Border crossings and queues change; transport quotes are valid for days, not weeks.
  • Import clearance requires a Ukrainian importer with customs registration.
  • Road-registered machines (tractors, trucks) go through vehicle import procedure.
  • Duties and VAT vary by code and current legislation – confirm with your broker before purchase, not after.

Export controls and sanctions

Some machinery (certain CNC machines, high-precision equipment) is dual-use and requires an export licence for some destinations. Deliveries to sanctioned countries or with re-export risk are refused. We check before purchase.

Oversized transport

Combines, large tractors and 20–30 t excavators are oversized: permits, route planning, sometimes escort. Lead time 1–2 weeks for permits; cost quoted before purchase.

FAQ

Can the seller just invoice me without VAT?
Only with valid export evidence. Without an exit-confirmed declaration, German VAT becomes due.
Who is the exporter of record?
The EU seller or Anlagora – agreed per deal.
How long from purchase to border?
Typically 2–4 weeks including declaration and transport; longer for oversized loads.

How sourcing on request works

See also: Buying used machinery in Germany.