The real landed cost
Budget for import VAT (paid at the rate of the member state of import), possible customs duty depending on weight class and use, ferry flight or container shipping, de-registration and re-registration, and an EASA conformity review. On a mid-range piston single these items commonly add 25-35% to the purchase price.
Some US avionics and STC-modified configurations are not automatically EASA-approved. A pre-purchase review by an EASA Part-21 specialist can save you from an aircraft that is cheap precisely because it cannot be registered where you live.
Process order matters
Agree VAT and customs handling before the aircraft moves. An aircraft that enters EU airspace incorrectly can create a tax liability that follows the airframe, surfacing years later at resale.
Use an import agent for anything above ultralight class. The fee is small relative to the cost of a mis-declared import.
This guide is general information, not legal, tax or airworthiness advice. Rules change; verify current requirements with the competent authority and qualified advisers.