Important: A used car is a car more than 6 months after date of first use and/or more than 6000km on the road.
1- The seller is a private person
A private person is not VAT registered, so he can not charge VAT
2- The seller is a dealer , the previous owner was not registered at VAT
The dealer has to charge 21 % VAT on his profit marge
3- The seller is a dealer, the previous owner was VAT registered
The dealer has to charge 21 % VAT , the buyer if he is a private person, not vat registered, has to pay the vat in the country where the car is sold.
When the export is proven no VAT has to be paid