Export license plate –> buyer or seller?

Hello together, my good old gulf GTI is now retired after seven years and after many “exchange request for carpet” someone in Italy has opened up who would like to buy the car. After some reading into the topic and reading many threads on MotorTalk, the ADAC page on export marks etc. now asks me a question, which I can not answer completely and to which I have read various different answers: Who buys the export k Do I take a risk here if the car crashes on the overpass? Can someone with an Italian residence even organize the export mark? I would be very grateful about a little information about the situation 🙂 Best greeting Schempi