Importing aircraft from USA to EU
 

Hi,

I have the aircraft c172 in USA in N register. I want to bring it to EU (I did not decide yet to whitch country) and change the register. What kind of procedures I have to do in USA and EU to register aircraft and get airworthiness certificate?

You will need to get an export certificate of airworthiness for your aircraft which will make the process much easier to transition onto the EU register.
The most economical way to obtain one, is when you have your annual done

You will also have to either put the aircraft in a crate to get it over to the EU or alternatively install ferry tanks and have a ferry pilot fly it.

You will then have to stump up the EU vat at a rate dependant upon which EU country it is imported into.

On a lower value aircraft, it may be wise to consider selling your aircraft in the US and purchasing one over here that has already jumped through the hoops.

Apply for export in the US, get certificate for export, ship the aircraft to the EU, make an EASA compliant annual, register in any country. That is the easy theory. Reality can be quite bad. What year was the 172 built? The logs of a N-reg is most likely not sufficient to document airworthiness of the aircraft to EASA standards, so expect a significant 4-digit bill to straighten paperworks. Further on, if the avionics is not compliant to EASA standards, expect the next 5-digit bill to fit anything. It seldom makes economical sense to bring a C172 from the US into EASA space. So, it may indeed be wiser to sell in the US and buy a similar here.

If you already have an FAA pilot certificate, there are many reasons to leave the aircraft on N-register. The maintenance requirements and costs for an EU-registered C172, while now better than before, are still ridiculous.