How to claim a VAT-related payment using the second-hand motor vehicle payment scheme if you do not have a business establishment in the UK
Find out what you need to do and when you can claim a VAT-related payment using the scheme.
Who can claim
The second-hand motor vehicle payment scheme allows you to claim a VAT-related payment if you:
- buy and take possession of an eligible second-hand motor vehicle in Great Britain (England, Scotland and Wales)
- export that vehicle to the EU with the intention to resell it in the EU or to Northern Ireland
- are registered for VAT in the EU country that the vehicle is exported to
If you are also VAT registered in the UK and have a business establishment in the UK, you must include any claims on your UK VAT return. Find out more about claiming a VAT-related payment if you buy second-hand motor vehicles in Great Britain and export them to the EU for resale.
In other cases, including if you’re VAT registered in the UK as a non-established taxable person, you must make a claim for a VAT-related payment directly to HMRC by following the guidance on this page.
You can:
- make a claim yourself
- appoint a payment representative or an agent to act on your behalf
If you’re a non-established taxable person and you have a tax representative, they can make a claim on your behalf.
Find out about claiming a VAT related payment if you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland for resale.
When you can claim
From 1 May 2023 to 30 June 2024, you can make up to 5 claims in that 14 month period for VAT-related payments.
From 1 July 2024 you can make up to 4 claims each year, from 1 July to the following 30 June.
Each claim needs to cover a period of at least 3 months, except for the final claim in the 14 month or annual time period which can be for less than 3 months.
Each claim should include all vehicles that were exported to the EU in the period covered by the claim.
If you miss a vehicle from your claim, you can include it on a later claim.
You cannot make a claim more than 4 years after the end of the 14 month or annual time period in which the vehicle was exported to the EU.
Information you’ll need to make a claim
To make a claim you’ll need the following information:
- your unique reference number (if you have previously submitted a claim)
- your name and address
- the type of business you’re working in
- your EU VAT registration number
- the name and address of the official body in the EU country
- the dates covered by the claim
- the amount you’re claiming for
- your bank details
- the details of vehicles you’re claiming for
Documents you must provide with your claim
For each vehicle that you’re claiming a VAT-related payment for, you must provide:
- a purchase invoice which shows you bought the vehicle in Great Britain
- documents which show you have exported the vehicle from Great Britain to the EU
- documents which show you’re registered for VAT in the EU country that you exported the vehicle to
If you completed the purchase invoice yourself you must include proof of payment, such as an entry on a bank statement.
Documents showing you’re registered for VAT in the EU country that you exported a vehicle to
You should include a certificate of status from the official authority of the EU country that you’re exporting vehicles to, showing that you’re registered for VAT in that country.
When you apply for the certificate, make sure you ask for it to show all the information that we will need to process your claim. For example, if the invoices are made out in your company’s trading name, the certificate must show this as well as the name of the person registered.
The certificate of status must contain:
- the name, address and official stamp of the authorising body (or other recognised identification mark)
- your own name and business address
- the nature of your business
- your VAT registration number
Your business address is the address where the business is established, for example, the garage or forecourt where you sell vehicles. A postal or mailing address is not a business address.
We may ask you to provide evidence that the address you give is your business address.
Each certificate of status is valid for 12 months from its date of issue. It will cover any claims you make for vehicles you export during the 12 month period.
We may ask for further information, including evidence of your effective date of registration.
How to submit a claim
You can make your first claim from 1 August 2023.
To make a claim, you must complete form VAT67 and provide the required documents. You can then submit your claim electronically or by post.
If you want to communicate with HMRC electronically, you should confirm that you accept the risks of corresponding with HMRC by email.
Find out how to submit a claim using the second-hand motor vehicle payment scheme.