VATNINMT4150 - Purchasing a new means of transport in Northern Ireland for removal to an EU member state: form VAT411
The VAT 411A is a four-copy form on which the purchaser and supplier declare the details of the transaction. The form and copies are distributed as follows:
| Form | Where it goes |
|---|---|
| Original | Submitted by the supplier to the PTU in Belfast within 6 weeks of the end of the calendar quarter of supply. The PTU may pass on the information to the EU member-state of destination |
| Copy 1 | Retained by purchaser |
| Copy 2 | Retained by supplier |
| Copy 3 | To support any application to the DVLA for a registration number if the new means of transport is a motor vehicle, which is to be used in the UK prior to its removal (see Use of new means of transport prior to removal below) |
The form VAT 411 is prescribed in Tertiary legislation set out in .
The Form VAT 411 is specified in this section of this notice for the purposes of VAT Regulations (SI 1995/2518) Regulation 22C(3)(a) which states
22C(3) The statement shall바카라 사이트“
(a) be made in the form specified in a notice published by the Commissioners
Non-submission by suppliers of the original Form VAT 411 is a regulatory offence under Regulation 22(6) of the VAT Regulations 1995 (SI 1995/2518). Any received by business centres should be forwarded immediately by post to the PTU.
Civil penalties may be imposed for the non-submission of Form VAT 411. Further information regarding the level and imposition of penalties can be found in VAT Civil Penalties.