V16.1012 VAT—notification of vehicle arrivals (NOVA) (revised June 2014)
Information Sheet 6/13, June 2014
Part A – Introduction and background to NOVA
1 Introduction to the Information Sheet
1.1 Who should read this Information Sheet?
— Anyone bringing a land vehicle into the UK on or after 15 April 2013; or
— Anyone that brought a land vehicle into the UK before 15 April 2013, and intends to apply to register and license a vehicle with the Driver and Vehicle Licensing Agency (DVLA) or Driver and Vehicle Agency (DVA) in Northern Ireland after 14 April 2013.
For the purposes of this Information Sheet, any reference to the DVLA also includes the DVA.
1.2 What is this Information Sheet about?
It provides guidance to individuals and businesses on new procedures for notifying HMRC about the arrival of a land vehicle in the UK. It outlines who needs to notify HMRC through the Notification of Vehicle Arrivals (NOVA) online system, what vehicles need to be notified, and how to complete the notification. It also provides details of how VAT registered businesses can notify multiple vehicles using the new bulk notification spreadsheets (see Annex B).
Part B – the requirement to notify HMRC and when VAT may be due
2 Background to NOVA
2.1 What is NOVA?
Launched on 15 April 2013, Notification of Vehicle Arrivals (NOVA) is an online service which enables customers (VAT registered businesses, non-VAT registered businesses and private individuals) to notify HMRC about vehicle arrivals into the UK from abroad. It replaced a number of HMRC VAT and Customs