You will not have to pay VAT in France:
- in the case of a used vehicle (see definition above)
- in the case of the introduction into France of a new vehicle carried out as part of a transfer of residence.
In all cases (whether or not VAT is paid), the tax services will issue you a tax certificate that you must present to the prefectural services in order to register your vehicle.
This tax certificate (model 1993 VT REC) must be requested from the business tax service in your place of residence within 15 days of delivery.