The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note deals with the VAT issues associated with a purchaser buying an NMT in the UK that will be removed to another EU member state. The following is HMRC’s view on the rules regarding the sale of an NMT. However, remember that other EU member states may impose different requirements. Therefore, if a purchaser is buying an NMT that will be removed to another EU member state it may be prudent for the purchaser to confirm the rules in the EU member state where the car will used to confirm the precise requirements for that country.
Please see the Buying a new means of transport (NMT) from another EU member state guidance note if a UK purchaser is acquiring an NMT from another EU member state, as this guidance note only deals with supplies of NMTs.
The following are deemed to be an NMT for VAT purposes:
It should be noted that the following will not be viewed as new means of transport:
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