Treatment of specific cases: second hand margin scheme
In normal circumstances the sale of a second hand means of transport are sold under the EU second-hand margin scheme in one member-state for removal to another. The use of the margin scheme means VAT is included in the selling price by default.
Eligibility for the margin scheme should not affect the correct treatment of a new means of transport that is supplied for acquisition in another member-state; where VAT is due on the full value.
In these cases tax should not have been charged in the first member-state where it should have been treated as a zero-rated despatch and not sold under the margin scheme.
The buyer should seek a refund of any VAT charge in the member-state of dispatch.