Account for VAT on a new means of transport
How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
Official website: gov.uk00
How to use the service
It depends on whether you’re a VAT-registered person or business, or a business not registrable for VAT.
Requirements
Assuming you’re registered for VAT in the UK, these depend on whether your customer is: VAT registered in the member state of destination — see paragraph 9.2 not VAT registered in the member state of destination — see paragraph 9.3
Fees
For more information on NOVA see the guide on Importing vehicles into Northern Ireland . The customer, or acquirer if they’re the principal, is responsible for the declaration you make on their behalf and for the payment of the VAT, which is due. You may however make the payment on their behalf. When you trade as an intermediary you must make sure that the customer is provided with the sales invoice from the supplier and the invoice clearly shows the name and address of the acquirer of the new means of transport and the amount they’ve paid to the supplier. You should also distinguish clearly between the transactions in which you: act as an intermediary acquire and supply a new means of transport as principal to the order of a person in Northern Ireland, in which case the provisions of paragraph 8.2 and paragraph 8.3 may apply
Processing time
You must submit this within 6 weeks of the end of the calendar quarter in which you’ve made the supply.
Official source
Account for VAT on a new means of transport
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