Annex III Member State allowing that vehicles registered in another Member State which arrived in their country as a result of a hire contract, are hired to a resident without the obligation to re-register and pay registration tax (Option under Article 9(1) of Directive 83/182/EEC)
|| Conditions
BE || Registration in Belgium of vehicles registered abroad and brought into circulation by a resident is not mandatory for a vehicle rented to a resident by a professional service provider for a non-renewable period of maximum 6 months. The rental contract put out in the name of the person who brings the vehicle into circulation must be signed and dated and be kept on board the vehicle.
DK || As a general rule, persons resident in Denmark may use only Danish registered vehicles. This also includes lease cars. There is one exception, cf. Registration Order, Section 17(2), according to which a person resident in Denmark may use a foreign vehicle in accordance with the Highway Code if the vehicle is leased abroad for a period of at most one week, if the driver is permitted to drive the vehicle under the lease agreement and provided the vehicle is driven, in accordance with the Highway Code, only from the border direct to the place in Denmark where the vehicle is to be returned according to the lease agreement.
ES || The Spanish legislation that regulates the Excise Duties on Certain Means of Transportation allows the use of vehicles registered in another Member State without it being mandatory to pay the tax in Spain, only during 30 days. Additionally, it is not mandatory to register a vehicle in Spain, if the Excise Duties on Certain Means of Transportation is paid, or if it is declared that the activity that the vehicle is going to be applied to meets the requirements to benefit from an exemption (there exists, for instance, an exemption for activities like 'rent a car'). In the latter cases, it is not mandatory (by application of the Spanish legislation regulating the Excise Duties on Certain Means of Transportation) to register the vehicle in Spain, nor to pay the Excise Duties on Certain Means of Transportation.
HU || According to the provisions of the Vehicle Traffic Act (1998/1), vehicles with drivers, who have their place of residence in Hungary, do not need to have Hungarian car documents or license plates in the following cases: · usage of the vehicle does not last longer, than 30 days; · the vehicle is used regularly for work purposes abroad.
NL || Exemption is granted for a maximum period of two weeks. The car should be reported electronically in advance, through the Internet. For longer periods up to three years, the registration tax is levied proportionally to the total duration of the agreed lease arrangement. An extension of this regulation to lease agreements with a maximum duration of four years has been proposed to Parliament.
PT || The Portuguese legislation allows that a vehicle that arrived in Portugal as a result of a hire contract is re-hired to a resident under the condition that it is re-exported within 4 days.
UK || The UK does allow a car registered in another Member State, which has arrived in the UK as a result of a hire contract, to be hired out to any rental customer (UK resident or otherwise) without the need for the car to take-up UK registration.
