Before paying, check the Italian file and the SNCA sequence: the export certificate and temporary plate have different functions.
To import a used car from Luxembourg, first check that the file is acceptable in Italy and choose transport that can lawfully be used. The sale, SNCA deregistration and export certificate do not by themselves authorise driving: driving requires separate temporary registration, plates and insurance. 1 2
Before paying a non-refundable deposit, send the documents to your UMC or STA and ask which route applies to that VIN. Modifications, damage or gaps may change it. This is a practical precaution, not a statutory deadline. 3 4
Before payment: identity, contract and file
Make sure that the VIN, seller, registered holder and documents match. The written contract must identify the vehicle and the parties; the future owner needs the original. Also check ownership, encumbrances, periodic roadworthiness inspection, maintenance and physical condition, which remain unknown for the individual car. 1
The Italian file includes the title of purchase, identity, tax code, original foreign document complete with both parts where issued, technical data, relevant tax and insurance evidence, and any technical checks. A non-harmonised EU registration document or one with additional annotations requires the relevant full translation. The COC, in original or copy, does not require translation; alternatively, a translated supplementary technical sheet or other permitted evidence may be needed. 3 4 5
A pre-purchase inspection differs from the periodic roadworthiness inspection and the administrative technical examination and test (visita e prova). It can link the VIN, repairs, bodywork and underbody to the documents, but it does not replace ownership or UMC/STA checks. The inspection described by CarAudit does not involve dismantling, depends on access and test conditions, cannot guarantee detection of every defect or subsequent failure, and does not constitute a guarantee under the Civil Code. 6 7
| Question | Practical decision | Why |
|---|---|---|
| Is the car used for VAT purposes? | Confirm both more than 6,000 km and supply after more than six months | If either condition is missing, it falls within the branch for vehicles that are new for VAT purposes 8, 4 |
| Is the file acceptable? | Ask the UMC/STA for a prior check on the specific VIN | Missing documents, modifications or damage may change the route 3, 4 |
| Can you drive it back? | Only with export registration, plates, driver and cover checked along the entire route | The export certificate is not enough to drive 1, 2 |
Sale and deregistration in Luxembourg
For transfer, sale or export of a Luxembourg vehicle, the registered holder, owner or keeper must notify the SNCA within five working days. This is distinct from the fifteen days for the Italian notification. 1
Deregistration requires a signed declaration, grey Part 1 and yellow Part 2 of the certificate, identity and, where relevant, proof of legal status. Anyone who is not the registered holder or owner must also provide the relevant authorisation or proof of ownership. The SNCA issues a confirmation. 1
On transfer, the previous registration certificate and conformity sticker expire automatically. After deregistration, the car cannot be driven until it is registered again. In an overseas sale, the seller removes the plates and the ordinary number loses validity. 1
For a non-resident, the seller can apply to the SNCA for the export certificate. If the seller does not do so before deregistration, the buyer can apply with the original deed of sale or other proof of ownership. The certificate supports foreign registration, but does not authorise driving. 1 2
Taking the car to Italy: road or vehicle transporter
A non-resident can obtain a temporary certificate with an export number, provided the last seller has an official Luxembourg address. It requires allocation of the number on the contract or invoice, insurance approved in Luxembourg, registration and manufactured plates. Timing and issue remain to be confirmed. 2
Validity ends at the end of the third month, counting the current month as the first: it is not a fixed number of days and must be read from the certificate. It cannot be extended, although the registration may be renewed; renewal is not automatic. 2
Check deregistration, certificate, export registration, plates, driver and insurance. Luxembourg issue does not prove recognition of the plate or cover in every transit country and in Italy. If the chain is not documented, choose a vehicle transporter: it avoids driving with the car's own plates, but does not remove ownership, tax and registration obligations. 1 2 9 5
| Option | Check before collection | Decisive limit |
|---|---|---|
| Driving it back | Export number, approved insurance, registration, plates, driver and recognition in the countries crossed | Valid until the end of the third month counting the current month; no fixed duration in days 2, 5 |
| Carriage on a vehicle transporter | Quotation, loading location, delivery, responsibility and the carrier's insurance | The car is not driven with its own plates, but Italian obligations remain 9, 5 |
VAT, customs duties and the Italian notification
The car is used for VAT purposes only if it has covered more than 6,000 km AND is supplied more than six months after first registration. It is new if it has covered no more than 6,000 km OR is supplied within six months. Do not round thresholds or dates. 8 4
For a normal used EU car bought from a private seller, no new VAT applies solely because of the transfer. With a trader, distinguish standard VAT and the margin scheme on the invoice: a private buyer has no general right to the net price. Do not promise exemptions for a vehicle that is new for VAT purposes. 8 3
The normal intra-EU route has no customs duties; this does not cover special fiscal territories or direct purchases from outside the EU. 8
Notify the purchase within fifteen days of it being made, not of the vehicle arriving, and before the registration application. Where the conditions for not paying using F24 Elide apply, the Agenzia delle Entrate is responsible for the prior check; a positive result from the Direzione Provinciale is sent to the CED and allows registration without that payment. This is not a general VAT exemption for vehicles that are new for VAT purposes. 10 3
National registration, DU and technical checks
In permitted EU/EEA cases, the STA can combine UMC registration, entry in the PRA register and issue of the Documento Unico (DU), the single registration and ownership document. Otherwise, the process goes first to the UMC and then to the PRA within sixty days of the date of the document preparatory to the DU, not from purchase or arrival. 4
The ordinary technical verification is part of national registration, with no separate application or separate fee; it does not replace the tax condition. In general, EU vehicles do not undergo a prior technical examination and test (visita e prova), but there are exceptions for specific approvals, damage and other cases. 3
For someone who already resides in Italy, the three months under Article 93-bis are linked to acquiring residence. Buying today does not give a long-standing resident three new months. REVE covers specific availability or employment cases and does not normally replace national registration of a car bought into ownership. 9 11
A realistic budget without false totals
Separate the price and VAT, inspection, documents and translations, one option only between a vehicle transporter and export plates with insurance, Motorizzazione, PRA/IPT, Italian plates, technical procedures, repairs and agency fees. ACI confirms fees of €27 and two stamp duties of €16; IPT varies. These are PRA components, not the full cost of national registration. 4
| Item | Amount | Condition |
|---|---|---|
| Vehicle price and VAT scheme | To be determined | Depends on the contract, the seller and the tax classification 8 |
| Pre-purchase inspection | To be determined | Optional; scope, price and availability must be confirmed 6, 7 |
| Documents and translations | To be determined | According to the format of the foreign registration document and the accepted technical evidence 3 |
| SNCA export certificate | To be determined | Amount not verified; distinct from entitlement to drive 1 |
| Export number, registration and plates | To be determined | Only if driving it back is chosen 2 |
| Insurance for driving it back | To be determined | Road branch only; cover must be checked for the entire route 2, 5 |
| Vehicle transporter | To be determined | Alternative to driving it back; do not add to its costs 5 |
| Motorizzazione and Italian plates | To be determined | A current UMC/STA quotation is required 4 |
| ACI fees | €27 | PRA component, not the total cost 4 |
| PRA stamp duties | €32 | Two €16 stamp duties; PRA component 4 |
| IPT | To be determined | Varies according to the vehicle and province 4 |
| Technical procedures or repairs | To be determined | Only if required by the circumstances or the vehicle's condition 3 |
| Agency fee | To be determined | Only if an intermediary is appointed 4 |
Do not calculate the total until you have current quotations and have chosen the transport option.
Checklist before completing the purchase
| Check | What to obtain | Status |
|---|---|---|
| Identity and ownership | Matching VIN, seller identity, ownership chain and original contract | To check |
| Luxembourg documents | Grey Part 1, yellow Part 2, deregistration and export certificate | To check |
| Technical data | COC or permitted alternative, relevant translations and applicable technical check | To check |
| VAT and notification | Kilometres, first registration, seller type, invoice and notification within 15 days | To check |
| Transport | One option only: complete road chain or confirmed vehicle transporter | To check |
| Italian procedure | STA or UMC/PRA route, full quotation and tax conditions | To check |
Documents or conditions still need checking. Do not treat the file as complete.
Frequently asked questions
Does the SNCA export certificate allow you to drive to Italy?
No. It supports future foreign registration. Driving requires the separate temporary export registration, plates, an eligible driver, and valid insurance recognised throughout the journey. 1, 2, 5
How long do Luxembourg export plates last?
The registration ends at the end of the third month, counting the current month as the first. It is not a fixed duration in days: read the date on the certificate. It cannot be extended, although it may be renewed without any guarantee of issue. 2
Can I use the seller's old plates after deregistration?
No. On transfer, the old certificate and conformity sticker expire automatically; after deregistration, the vehicle cannot be driven until it is registered again. In an overseas sale, the seller removes the plates. 1
When is the car considered used for VAT purposes?
Only if it has covered more than 6,000 km and is supplied more than six months after first registration. With no more than 6,000 km or supply within six months, it is new for VAT purposes, even if it appears used in everyday language. 8, 4
Are customs duties payable from Luxembourg?
Not on the normal route between two EU Member States. The rule does not automatically extend to special fiscal territories or a direct purchase from outside the EU. 8
When do the 15 days for notifying the purchase start?
From the date the purchase is made, not from the vehicle's arrival in Italy. The notification must still precede the registration application. 10, 3
Is the COC always required, and must it be translated?
No. It may be submitted in original or copy and does not require translation; alternatively, depending on the case, a translated supplementary technical sheet or other technical evidence may be accepted. Non-harmonised annotations must instead be translated to the relevant extent. 3
Can I use REVE instead of Italian registration?
Not as a general alternative for a foreign car just bought into ownership by someone who lives in Italy. REVE concerns specific availability or employment cases, and the three months under Article 93-bis are linked to acquiring residence, not to the new purchase. 9, 11
If you want a check before buying
If you want to consider a vehicle inspection before paying, contact CarAudit and ask whether the service is available for that location and vehicle. Agree access and test conditions in advance. The inspection does not include dismantling, cannot guarantee detection of every defect, and does not include guaranteed transport, customs or registration services; price, timing and appointment remain to be confirmed. 6, 7, 12
Sources
- Guichet.lu — Selling a vehicle registered in Luxembourg
- SNCA — Exporting vehicles: export plates
- MIT — DD 581 del 17 dicembre 2025
- ACI Gov — Nazionalizzazione: iscrizione di veicolo usato proveniente dall’estero
- Your Europe — Car registration documents and formalities in the EU
- CarAudit Italia — Home
- CarAudit Italia — Cosa controlliamo
- Your Europe — L'IVA quando compri o vendi un'automobile
- ACI Gov — Codice della strada, art. 93-bis
- Gazzetta Ufficiale — DM 26 marzo 2018
- ACI Gov — REVE: registrazione dei veicoli immatricolati all’estero
- CarAudit Italia — Contatti



