Vehicle Registration Tax (VRT)

VRT and registration

All motor vehicles in the State must be registered within 30 days of their date of entry. This, however, does not extend to:

• vehicles held by authorised motor traders
• and
• foreign registered vehicles brought into the State temporarily.

VRT is charged, in most cases, when a vehicle is registered in the State.

In certain cases, a full or partial exemption from VRT may apply. If you are transferring your residence to the State, you may be entitled to an exemption from VRT. There are a number of conditions (please see VRT Manual Part 2). You should carefully study these to see if you are eligible.

The requirement to register

This service is for individuals and registered business users. You must be registered for either myAccount or the Revenue Online Service (ROS) to use the electronic Certificate of Conformity (e-CoC) service. Business users have the option to bulk upload e-CoCs through ROS.

It is an offence to drive an unregistered vehicle in the State. If you do not register your vehicle, Revenue or the Gardaí can detain it. It could also be seized by Revenue and may be released on the payment of a penalty.

The National Car Testing Service (NCTS) registers vehicles on behalf of Revenue. To register a vehicle, you must:

• make an appointment with the NCTS within seven days of bringing the vehicle into the State
• and
• register it within 30 days of bringing it into the State.

You will pay additional VRT if you fail to register the vehicle within 30 days. This usually arises where evidence of the date of entry into the State is not produced.

Registering a new vehicle

Vehicle manufacturers produce a unique Certificate of Conformity (CoC) for every vehicle they make. It shows type approval compliance and certain vehicle information.

Since 12 September 2016, all new motor vehicles registered by Revenue are legally required to have an e-CoC. This must be submitted on the Revenue website before you register the vehicle.

A valid CoC must be entered on the Revenue system before a new vehicle can be registered.

A CoC contains information produced by a manufacturer that is unique to each vehicle manufactured. The CoC is a statement by the manufacturer that the vehicle conforms to European Union (EU) standards, including safety.

From 5 July 2026, new procedures apply when you register a new category M or N vehicle. Please visit the page 'European Vehicle and Driving Licence Information System (EUCARIS)' in this section for more information.

Until 29 November 2026, such vehicles may still be registered by submitting an e-CoC through ROS.

From 30 November 2026, e-CoCs will no longer be accepted.

The registration process for all other vehicles is unchanged.

How this affects you

When purchasing a new vehicle in the State, the dealer will register the vehicle. Where a new vehicle is imported into the State, it must be presented to the NCTS for inspection and registration. From 5 July 2026, you must get the Vehicle Identification Number (VIN) for categories M and N vehicles from the seller. For all other vehicles, you must get the e-CoC from the seller. You must check in advance that the seller has all the mandatory documentation prior to purchase.

You must enter the VIN, or the eCoC, using either myAccount or ROS. If the eCoC is provided in the correct XML format, you may upload it. XML eCoCs can only be generated by the manufacturer. It is not possible to convert a PDF or a Word file to the correct format. The eCoC can also be inputted manually. The e-CoC Procedures Guide will assist you.

The eCoC, if required, must be uploaded prior to your NCTS appointment. The e-CoC Procedures Guide will assist you.

The CoC must be uploaded prior to your NCTS appointment.

Registering a used vehicle

If buying a vehicle from abroad, you must get the foreign registration documents from the seller. You should check in advance that the car seller has this and the other mandatory documentation.

The V5C is the United Kingdom's (UK's) foreign registration document. The UK has specific requirements regarding the sale of vehicles (please see their advice on selling a vehicle). Please note that only the 'permanent export' section of the V5C should be sent to the Driver and Vehicle Licensing Agency (DVLA) when the vehicle is exported from the UK. It is essential that you get the rest of the V5C from the seller as it is required to register the vehicle in the State.

Note

Failure to present the relevant foreign registration document at your NCTS appointment will lead to registration being refused.

Next: European Vehicle and Driving Licence Information System (EUCARIS)