In Germany,

• embassies, i.e. foreign permanent diplomatic missions, and their foreign members not permanently resident in Germany
• Consulates, i.e. professional consular missions, and their foreign members not permanently resident in Germany.

are required to file a VAT return for individual vehicle taxation with the Federal Central Tax Office (Bundeszentralamt für Steuern – BZSt) if they purchase a motor vehicle in another EU member state and bring this motor vehicle to Germany and register it there.
The BZSt decides whether VAT is payable on the acquisition of the motor vehicle on the basis of the relevant reciprocity agreement.