AAΔE introduces a mandatory register of all sellers of used cars, which will become a new tool for market control and the application of a special VAT regime for such vehicles.
According to the draft law of the Ministry of Finance, new provisions are added to the VAT Code, requiring mandatory registration of each individual or legal entity that buys or resells used cars – both domestically and when imported from other countries EU.
Even those who formally is not a VAT payerbut needs a certificate for customs classification of the vehicle through the platform ICISnet.
After being entered into the register, each participant is assigned Unique used vehicle seller number. This number becomes mandatory for any operation of registration, customs clearance or transfer of ownership.
Without registration in the new registry, no used car imported or sold will be able to go through legal procedures.
AAΔΕ’s control is significantly strengthened: if illegal use of the special VAT regime (margin regime) is established, the agency receives the right to exclude the seller from the register for up to three years, effectively blocking his activities in the automotive sector.
A separate decision of the head of AAΔE will determine the launch date of the register, registration rules and inspection mechanisms. The new system will directly affect both large car dealerships and import companies, as well as individuals who bring cars from Europe for resale.
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