Vehicle Registration Tax (VRT)

European Vehicle and Driving Licence Information System (EUCARIS)

What is EUCARIS?

EUCARIS is the designated body to handle the data exchange between manufacturers and EUCARIS national access points.

All new vehicles presented for registration are legally required to have an electronic Certificate of Conformity (e-CoC).

New procedure applicable from 5 July 2026

From 5 July 2026, the manufacturer must generate the e-CoC for new categories M[1] and N[2] vehicles. The manufacturer must digitally sign the document and send it via EUCARIS. The file must use the Initial Vehicle Information (IVI) version 2.0 format.

Revenue will automatically download the vehicle's e-CoC via EUCARIS, using the Vehicle Identification Number (VIN). The person registering the vehicle must supply the VIN to Revenue.

Until 29 November 2026, new category M and N vehicles may be registered using e-CoCs formats preceding IVI version 2.0. Alternatively, you can submit paper Certificates of Conformity (CoCs) via ROS. All category M and N vehicles with an e-CoC in IVI version 2.0 format must use EUCARIS from 5 July 2026.

From 30 November 2026 only e-CoCs using the IVI version 2.0 will be accepted.

These rules apply to registering new vehicles in categories M and N. 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, for new categories M and N vehicles you must get the VIN 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 e-CoC using either myAccount or ROS. The VIN must be inputted as 17-character alphanumeric code. The e-CoC must be uploaded in the correct XML format. XML eCoCs can only be generated by the manufacturer. It is not possible to convert a PDF or Word file to the correct format. The e-CoC can also be inputted manually. The eCoC Procedures Guide will assist you.

The e-CoC, if required, must be uploaded prior to your NCTS appointment.

[1] Category M consists of motor vehicles designed and constructed primarily for the carriage of passengers and their luggage.

[2] Category N consists of motor vehicles designed and constructed primarily for the carriage of goods.

Next: Procedure at the NCTS centre