SolvedVATNINMT4150 | Purchasing a new means of transport in Northern Ireland for removal to an EU member state: form VAT411
From HM Revenue & Customs · VAT New Means of Transport Northern Ireland
The VAT 411A is a four-copy form on which the purchaser and supplier declare the details of the transaction. The form and copies are distributed as follows:
| Form | Where it goes |
|---|---|
| Original | Submitted by the supplier to the PTU in Belfast within 6 weeks of the end of the calendar quarter of supply. The PTU may pass on the information to the EU member-state of destination |
| Copy 1 | Retained by purchaser |
| Copy 2 | Retained by supplier |
| Copy 3 | To support any application to the DVLA for a registration number if the new means of transport is a motor vehicle, which is to be used in the UK prior to its removal (see Use of new means of transport prior to removal below) |
The form VAT 411 is prescribed in Tertiary legislation set out in Section 11 of Notice 728.
The Form VAT 411 is specified in this section of this notice for the purposes of VAT Regulations (SI 1995/2518) Regulation 22C(3)(a) which states
22C(3) The statement shall–
(a) be made in the form specified in a notice published by the Commissioners
Non-submission by suppliers of the original Form VAT 411 is a regulatory offence under Regulation 22(6) of the VAT Regulations 1995 (SI 1995/2518). Any received by business centres should be forwarded immediately by post to the PTU.
Civil penalties may be imposed for the non-submission of Form VAT 411. Further information regarding the level and imposition of penalties can be found in VAT Civil Penalties.