How to account for VAT on new ships, aircraft and land vehicles you move between Northern Ireland and EU member states (VAT Notice 728).
This notice cancels and replaces Notice 728 (April 2013). This notice applies to supplies made on or after 1 January 2021.
It applies to supplies of New Means of Transport (NMT) made in Northern Ireland for removal to the EU and acquisitions into Northern Ireland from the EU.
Other goods between Northern Ireland and the EU are covered in Notice 725: VAT on movements of goods between Northern Ireland and the EU.
Goods exported from Northern Ireland to outside the UK to non-EU destinations are covered in Notice 703: Goods exported from the UK.
Sales of vehicles and boats to be exported from Northern Ireland to outside the UK are covered in Notice 707 and Notice 703/2
Contents
- Detail
- 1. Overview
- 2. How to identify and deal with a NMT
- 3. Purchasing a NMT in a EU member state and bringing it to Northern Ireland when you’re not VAT-registered
- 4. NATO forces and diplomats bringing NMT to Northern Ireland from a member state
- 5. Visiting the UK or bringing means of transport which are not new to Northern Ireland
- 6. Purchasing a NMT in Northern Ireland for removal to an EU member state
- 7. VAT refunds for non-registrable persons of a NMT for removal to other member states
- 8. Acquisition of NMT by VAT-registered persons and businesses
- 9. Supply of NMT by a VAT-registered person
- 10. Registration, licensing, type approval for land vehicles
- 11. Copy of form VAT411
- 12. Application for a refund of VAT
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
