VATNINMT4100 - Purchasing a new means of transport in Northern Ireland for removal to an EU member state: supplies to taxable and non-taxable persons

Supplies to persons who are registered for VAT in an EU member-state

The supply and removal of a new means of transport to a registered person in an EU member-state is subject to the same accounting requirements as other intra-Community supplies. The zero-rating of these transactions should be supported by normal commercial documentation, including the purchaser바카라 사이트™s VAT number and evidence of removal from the UK.

Strictly this is not a supply of NMT, rather an intra-community supply of goods that happen to be means of transport that happen to be 바카라 사이트˜new바카라 사이트™.

These requirements are described in VAT on movements of goods between Northern Ireland and the EU, - Exports and removals of goods from the United Kingdom and New means of transport.

For land vehicles the supplier will normally hold a form VAT 411A enabling a vehicle to be registered with the DVLA on 바카라 사이트˜export plates바카라 사이트™ (see VATNINMT3500).

Supplies to non-taxable persons in an EU member-state

The term 바카라 사이트˜non-taxable person바카라 사이트™ typically means a private individual but can refer to non-VAT registered businesses. This section is not just directed at persons located in an EU member-state, but also to UK persons who intend to remove a new means of transport from Northern Ireland to an EU member-state. Remember the nationality of the purchaser is not important; it is the destination and intended place of use of the new means of transport that determines the treatment.

The EU and UK legislation treat non-taxable persons as if they were taxable persons for the purposes of the supply of new means of transport. A supplier zero-rating the supply of a new means of transport must hold as part of their business records a fully completed copy of Form VAT 411, which can be downloaded or is available from the National Advice Service (NAS). A supplier does not need to hold evidence of removal from the UK after a genuine new means of transport supply is made as removal is the responsibility of the purchaser.

This is also covered in New means of transport.

Failure to remove is covered in VATNINMT4200.