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Advice on first registration & VAT 414 form?!?!?!


Chris Warne

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OK, I've done the first reg thing before with a jeep from Norway - easy with a C&E386 to prove duty paid.

 

This time, I've got a truck that was registered in France previously (Carte Gris collection, Invoice, and other paperwork all present), but my V55/5 was returned with a note from the DVLA that I must fill out the VAT414 form they also enclosed. I bought the truck from a dealer who is TVA (VAT) registered and from what I understand on a web search, I shouldn't need to pay VAT - at least I hope not! The invoice states the rate of TVA, but doesn't detail the actual amount, only the 'cash' purchase price.

 

HHas anyone been through this process, what did you put on the form VAT414? Does the form go anywhere - it says it's a self declaration, so wonder if it's just a formality that the DVLA need to 'tick the box' so to speak?

 

A bigger question, what's the situation if you buy a military vehicle from another EC state, but its a private sale - ie: no VAT is paid. Does this mean you have to pay VAT in the UK?

 

All help and advice appreciated!!

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The EU system of VAT operates to common rules (although member states have discretion to do some things on their own). But only businesses charge VAT. So you won't be charged VAT if you buy from a private person.

 

Different rules operate depending on whether you are buying a new item or a secondhand one; whether you are purchasing across borders; and whether you are purchasing for use in a business.

 

This tells you when you need form VAT414: http://search2.hmrc.gov.uk/kbroker/hmrc/forms/viewform.jsp?formId=1012

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Thought I'd update for everyones info.....

 

Spoke to HMRC and the VAT414 is purely for the DVLA to process the registration application. As long as the vehicle is over 6 months old, there is no VAT to be paid on it, providing there is evidence of it being 'legally' in another EU member state. If you buy from a dealer/buisness that is VAt registered in their country, then you declare the VAT was paid to them.

 

If you buy from a private (non VAT registered) person in Europe, then you simply declare that Duty/VAt has been paid in the country it came from (else it could not be in that country legally is the assumption) and mark the form that the seller is not VAT registered in that country.

 

Essentially, just another form to fill out and send in with your application!!

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