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When you export a motor vehicle from the UK, you might have to pay VAT when you buy it or when you export it. Sometimes you will not have to pay VAT at all or only when you arrive in the country you’re exporting it to.

Exporting your vehicle to another EU country from the UK

If you buy a new motor vehicle in the UK to take to somewhere else in the EU (European Union), you'll have to pay VAT on the vehicle in the other country when you arrive there.

You won't have to pay UK VAT when you buy the car if you do all three of these things:

• you or your authorised driver personally take delivery of the new vehicle in the UK
• you export it within two months of getting it
• you and your supplier send form VAT 411 to HM Revenue & Customs (HMRC)

• Form VAT 411 New Means of Transport