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Four countries, one unified expertise
Each market has its own rules, forms and timelines. We have learned them so you don't have to.
Professional secrecy Art. 458 LU Penal Code; absolute confidentiality guaranteed at every stage.
Direct and indirect VAT mandates LU, FR, DE, CH; declarations, regularisations, fiscal representation.
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Compiling the EUR.1 file, CoC/RTI, certified commercial invoice and customs power of attorney (POA).
EX-A declaration, T1/T2 transit regime, ENS/ICS2. Door-to-door fully insured transport with GPS tracking.
IM4/H1 declaration via DELTA-D, ad valorem duties + VAT. AEO status = reduced inspections, release within 48h.
Technical inspection, final registration certificate, plates. Keys handed over — your vehicle is ready to drive.
Our team resolves import and export VAT issues. Incorrect declarations, blocked refunds, suspensive regimes, fiscal representation.
Every case has a solution.
Amounts and details anonymised. Actual cases handled by TMH.
Our complementary services cover registration, customs clearance and procedures by jurisdiction — every file handled with rigour.
Fixed prices, no surprises — admin fees included in every package.
Our members never face these issues, but we can help you anyway.
Don't wait until it's too late for your imports and exports.
Hand them to us today.
Blocked French registration certificate, margin-VAT reassessment, broken ownership chain: the questions our clients ask before getting in touch.
The block occurs at the tax clearance stage, the document required to register a vehicle from another EU Member State in France. The French tax authority verifies the foreign seller's upstream VAT chain. If it disputes the application of the margin VAT scheme, it suspends the clearance and demands the full 20 % VAT. No clearance, no registration. The car remains immobilised until the dispute is resolved.
You need to reconstruct the upstream VAT chain between the foreign seller and the original owner. Each transaction must be documented: seller's VAT status, scheme applied, compliant invoices. The more complete and rapid the reconstruction, the more likely the authority is to drop the reassessment before litigation. See our Ferrari 812 GTS case where €77,000 in reassessment was cancelled in ten days.
The ownership chain — the succession of owners since first registration — is required to register an imported vehicle in France. In the event of a break (missing intermediate owner, lost document, untracked private sale), THE MOTOR HOUSE rebuilds the file via the country of origin's official registers, notarial certificates and supporting documents (CGI Annex II, art. 242 terdecies).
With a well-built file, the authority can drop the reassessment in less than two weeks. Without specialised support, timelines run into months and litigation becomes likely.
The reassessment claimed amounts to up to 20 % of the purchase value (full VAT applied retroactively). Add to this the surcharges (40 % for bad faith, 80 % for fraudulent manoeuvres), late-payment interest, and litigation costs if the file goes to court. On a €400,000 car, the bill can exceed €100,000.
Exporting countries (Luxembourg, Belgium, Germany, Italy, Netherlands, Spain) frequently apply the margin VAT scheme (article 297 A of the French Tax Code). Since the Litdana ruling (CJEU 2017), the French tax authority is highly vigilant on the traceability of the upstream chain, regardless of country of origin. A French buyer must be able to prove that every link in the supply chain applied the margin scheme or was non-taxable. Without this proof, the authority requalifies as full VAT and the risk transfers to the next reseller.
€499/year so you never buy alone again.
Legal, customs and financial services for your automotive collection.