Acquisitions from other EU Member States

Acquisitions of new means of transport from another Member State

If you purchase a new means of transport from another EU Member State and bring it into the State, it will be subject to Irish VAT. A new means of transport can be either a motor vehicle, vessel or aircraft. The table below sets out the relevant specifications.

New means of transport for VAT purposes.
TransportSpecification'New'
Motor vehicle Over 48cc or over 7.2kw power 6 months old or less, or travelled 6,000km or less
Marine vessel Over 7.5 metres in length 3 months old or less, or sailed for 100 hours or less
Aircraft Over 1,550kg take-off weight 3 months old or less, or flown for 40 hours or less

When does VAT become payable on new means of transport?

New motor vehicles

The VAT on the acquisition of a new motor vehicle is normally payable with the Vehicle Registration Tax (VRT) by:

  • private individuals.
  • other persons not entitled to reclaim VAT.

If no VRT applies, VAT is payable not later than the 15th day of the month following that in which the intra-Community acquisition occurs.

New vessels and aircraft

The VAT on the acquisition of a new vessel or aircraft is payable to the local Customs office by:

  • private individuals.
  • other persons not entitled to reclaim VAT.

The VAT is payable not later than three days after the date of arrival in the State.

Accountable Persons

Accountable persons who are entitled to reclaim VAT on the acquisition of a new means of transport must account for the VAT through their VAT return.