Calculating Vehicle Registration Tax

VAT and Customs Duty

Value Added Tax (VAT)

VAT may also be due on the acquisition of a new means of transport from another Member State. If you are not entitled to a VAT deduction, this VAT is normally payable with the VRT.

When entering the State, a vehicle is a new means of transport for VAT if either of the below applies:

  • it is less than six months after its first registration
  • or
  • it has travelled 6,000 kilometres or less

For example:

  • Vehicle is five months old with 8,000km – chargeable to VAT.
  • Vehicle is seven months old with 5,000km – chargeable to VAT.
  • Vehicle is seven months old with 8,000km – not chargeable to VAT.

Customs Duty

In the case of new or used vehicles imported from outside the EU, customs duty is chargeable at importation.

When you register your vehicle, the NCTS will require proof of payment of the Customs Duty and VAT. Normally this will be by way of a Customs Declaration: the Single Administrative Document (SAD).

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