Proportionate payment of VRT on leased vehicles

Responsibility of the leasing company

It is legally required that the business established in another Member State that is leasing the vehicle must:

The details of the lease must be uploaded by the leasing company onto the Revenue on-line system (ROS) before the customer can apply. Revenue will verify that the details uploaded by the leasing company match the information supplied by the customer. 

In ROS, the leasing company must:

  • input the Vehicle Identification Number (VIN).  The VIN is a 17-character combination of digits and capital letters unique to the vehicle.  The letters I, O and Q are not characters in a VIN
  • confirm that the contract:
    • is not a hire purchase agreement 
    • or
    • is not a PCP or other form of financial instrument that has the features of a hire purchase agreement
    • and
    • contains an express provision for the vehicle to be returned to the other Member State when the lease expires
  • input the dates of the lease up to maximum of 48 calendar months
  • enter the name to whom/which the vehicle has been leased (free text)

This information will be used to carry out verification checks at the application stage.  If it is not entered fully and correctly the application will not be allowed to proceed.

Next: Customer application