V16.103 VAT Notes No 3 2013

V16.103 VAT Notes No 3 2013

Notification of Vehicle Arrivals (NOVA) online service – update

Since 15 April 2013, new and used land vehicles brought permanently into the United Kingdom (UK) from abroad have to be notified to HM Revenue & Customs (HMRC) within 14 days of arrival. Any VAT due on these vehicles must be paid or accounted for on the next return. A new online system called Notification of Vehicle Arrivals (NOVA) was introduced to support this change. NOVA replaced a number of HMRC VAT and Customs paper forms.

NOVA and late notification penalties

On 1 July 2013, the penalty regime was “switched on” in the NOVA system and now applies to late NOVA notifications. HMRC did not issue any penalties for the first few months to allow customers time to adjust to using the new system. From 1 July, a financial penalty can be incurred for any notifications not made

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