Before you Purchase a Car Abroad

If you intend purchasing a car abroad, you must, on bringing it into the State, register it and pay Vehicle Registration Tax (VRT). All motor vehicles in the State, other than those brought in temporarily by visitors, must be registered with the Revenue Commissioners. A vehicle must be registered before it can be licensed for road tax purposes.

In order to be able to register the vehicle, you must present proof of identity i.e. a Passport or a Driving Licence along with the vehicle and all the other required documentation at an NCTS Centre.

If you plan on purchasing a used vehicle (for VRT purposes, this means a vehicle which has previously been registered or recorded on a permanent basis in the State or in another state, and has been acquired under general conditions of taxation) you must ensure that you obtain the following documentation at the time of purchase. Remember, without proof of identity and the first 4 documents listed below you will not be able to register the vehicle. If you do not have the other documents, the VRT charge may be higher than expected.

  1. Evidence of previous registration e.g. foreign certificate of registration, a certificate of permanent exportation or a certificate of de-registration, as appropriate.
  2. The invoice which must have the date of purchase/sale clearly indicated.
  3. Documentation verifying your name and address in the State (Utility Bill, Bank Statement etc.).
  4. Documentary evidence of your Personal Public Service Number (PPSN) e.g. a payslip, P60 or any documentation issued by the Revenue Commissioners which include your PPS number, name and address.
  5. If you purchased the vehicle in Northern Ireland, and the invoice is dated more than 30 days earlier than the date on which you present the vehicle for registration, you must provide details of where the vehicle was stored since the date of purchase. If you purchased the vehicle elsewhere (including the UK), you will need shipping details to confirm the date of arrival of the vehicle in the State. If you are not able to produce satisfactory evidence of the date the vehicle entered the State, an additional charge may be raised by Revenue for the period from the invoice date to the date of registration.
  6. If you are claiming an exemption from VRT, you must also have an exemption notification issued by Revenue.
  7. Additionally you may need documentation (as approved by the Revenue Commissioners) confirming the level of CO2 emissions of the vehicle at the time of manufacture. If you do not have satisfactory evidence of the level of CO2 emissions, VRT will be charged at the highest rate applicable.
  8. If the vehicle is over 4 years old, you must have a current roadworthiness certificate confirming that an equivalent to the NCT test has been passed in the country of previous registration. If this certificate is not available, the vehicle may be called for an NCT roadworthiness test shortly after registration.

If you plan on purchasing a new vehicle (for VRT purposes, this means a vehicle which has not previously been registered or recorded on a permanent basis in the State or in another state, and has been acquired under general conditions of taxation) you must ensure that you obtain the following documentation at the time of purchase. Remember, without proof of identity and the first 4 documents listed below you will not be able to register the vehicle. If you do not have the other documents, the VRT charge may be higher than expected.

  1. European Community Whole Vehicle Type-Approval (ECWVTA) Certificate of Conformity or Individual Vehicle Approval (IVA) or National Small Series Type-Approval (NSSTA) or where the vehicle has been registered, evidence of the previous registration.
  2. The invoice which must have the date of purchase/sale clearly indicated.
  3. Documentation verifying your name and address (Utility Bill, Bank Statement etc.).
  4. Documentary evidence of your Personal Public Service Number (PPSN) e.g. a payslip, P60 or any documentation issued by the Revenue Commissioners which include your PPS number, name and address.
  5. If you purchased the vehicle in Northern Ireland, and the invoice is dated more than 30 days earlier than the date on which you present the vehicle for registration, you must provide details of where the vehicle was stored since the date of purchase. If you purchased the vehicle elsewhere (including the UK), you will need shipping details to confirm the date of arrival of the vehicle in the State. If you are not able to produce satisfactory evidence of the date the vehicle entered the State, an additional charge may be raised by Revenue for the period from the invoice date to the date of registration.
  6. If you are claiming an exemption from VRT, you must also have an exemption notification issued by Revenue.
  7. If the vehicle has been previously registered, the foreign certificate of registration, a certificate of permanent exportation or a certificate of de-registration, as appropriate, is also required.

A new vehicle will, in the normal course of events, be liable to Value Added Tax. Additional information in relation to VAT on new vehicles is available in the Guide to VRT.

It should be noted that a new vehicle should not be driven on the roads without a registration plate.

Where a vehicle (either new or used) is presented for registration by an individual other than the person declared as the registered owner, a letter of consent signed by the person requesting registration must be presented. The "individual/agent/motor dealer" representing the person requesting registration must also provide proof of identity i.e. a Passport or a Driving Licence.

In order to register the vehicle, you must first book an appointment at an NCT centre to have the vehicle examined and pay the VRT due (and other tax liabilities as appropriate). Details of the NCT centres accepting appointments to register vehicles are available at www.ncts.ie/VRT. You can make an appointment through one of the following methods:

  • On-line: www.ncts.ie/vrt.html
  • Telephone Lo call number: 1890 927 787
  • Write to the NCTS at:
    Vehicle Registration Tax Booking
    Lakedrive 3026,
    Citywest Business Campus,
    Naas Road,
    Dublin 24

You will need to have the following information to hand when making the booking as you will be asked for it:

  • Name
  • Address
  • Mobile Number
  • E-mail address
  • Type of Vehicle
  • Chassis Number/VIN number
  • Current Registration Number of Vehicle

As long as you have these details, you may book a test, even if you have not yet brought the vehicle into the State.

Additional information in relation to VRT is available in the Guide to VRT.

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