VAT: new means of transport - removal from the UK to another member state of the EU (VAT411)

Use form VAT411 when a new means of transport is sold in the UK for removal to another EU state and the purchaser is not registered for VAT.


New means of transport - removal from the UK to another member state of the EU (VAT411)

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Use this form to report when a new means of transport is bought or sold in the UK and will be removed to an EU state within 2 months, and the buyer isn’t 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 the UK but will pay the VAT due in the destination state.

VAT Notice 728: new means of transport
Use this notice for 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 EC VAT registered enterprises only (VAT411A)
Use form 411A when a new motorised land vehicle is sold to an enterprise registered for VAT in another EU country and it will be used on UK roads before leaving the UK.

Published 4 April 2014
Last updated 7 April 2017 + full page history
  1. Croatia added to the list of countries who are member states of the European Union.
  2. First published.