Form

Report removal of a new vehicle from Northern Ireland to an EU member state

Report removal of a new means of transport to an EU member state within 2 months of being bought or sold in Northern Ireland where the buyer is not registered for VAT. Use form VAT411.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 15 January 2021 — See all updates

Documents

New means of transport - removal from Northern Ireland to an EU member state (VAT411)

PDF, 289 KB, 8 pages

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Details

Use this form to report when a new means of transport is bought or sold in Northern Ireland and will be removed to an EU member state within 2 months, where the buyer is not registered for VAT. A ‘means of transport’ includes cars, boats and aircraft.

VAT411 is a declaration that the buyer is not liable for VAT in Northern Ireland but will pay the VAT due in the destination EU member state.

Related forms and guidance

Account for VAT on a new means of transport
Information on how VAT applies to new means of transport.

How VAT applies if you import or export a personal vehicle
Use this guide to find out when and how you may need to make a Notification of Vehicle Arrivals or fill out a form VAT 411 or VAT 415 when importing or exporting a personal vehicle.

VAT: new motorised land vehicle purchase by EU VAT registered enterprises only (VAT411A)
Use form 411A when a new motorised land vehicle is sold to an enterprise registered for VAT in an EU country and it will be used on Northern Ireland roads before leaving Northern Ireland.

Published 4 April 2014
Last updated 15 January 2021 + show all updates

1. 15 January 2021

   An updated new means of transport - removal from Northern Ireland to an EU member state (VAT411) form has been added.

2. 7 April 2017

   Croatia added to the list of countries who are member states of the European Union.

3. 4 April 2014

   First published.