- Northern Ireland supplies of a new means of transport can be zero-rated for VAT when the buyer is a non-taxable person in an EU member state and intends to remove the vehicle/transport to that member state within 2 months.
- The zero-rating is subject to Commissioners’ approval on application and any conditions they impose, reflecting UK VAT regulations and the EU Principal VAT Directive.
- Zero-rating also applies under VAT Act 1994 rules for exported goods/new means of transport where the Commissioners are satisfied the goods are to be exported and any required conditions are met.
- To qualify, the means of transport must be “new,” the buyer or authorised chauffeur/pilot/skipper must personally take delivery in Northern Ireland, and the buyer must complete a VAT 411 declaration confirming removal and liability to VAT in the destination member state.
- If the conditions are not met, the purchase is liable to UK VAT, and VAT may also be due in the destination EU member state.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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