Acquisitions from other EU Member States
Acquisitions of new means of transport from another Member State
The purchase of new means of transport, such as a car, in other European Union (EU) Member States by private individuals and accountable persons is subject to Value-Added Tax (VAT) in the country of arrival.
This table sets out the types of transport that are considered new for VAT purposes.
| Means of transport | Specification | 'New' |
|---|
| Motor vehicle |
Over 48cc or over 7.2kw power |
6 months old or less, or travelled 6,000km or less |
| Marine vessel |
Over 7.5 metres in length |
3 months old or less, or sailed for 100 hours or less |
| Aircraft |
Over 1,550kg take-off weight |
3 months old or less, or flown for 40 hours or less |
When does VAT become payable on new means of transport?
In the case of private individuals and other persons who are not entitled to a VAT deduction, VAT on the acquisition of a new motor vehicle is normally payable with the Vehicle Registration Tax (VRT) or, if no VRT is payable, not later than the 15th day of the month following that in which the intra-Community acquisition occurs.
In the case of new vessels and aircraft, VAT becomes payable to the local Customs office not later than three days after the date of arrival in the State.
Accountable persons who are entitled to a VAT deduction on the acquisition of a new means of transport must account for the VAT through their VAT return.