United Kingdom HMRC Guidance: Check which records to keep for second-hand vehicles you export to the EU for resale 26 January 202341 views1 min read Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme. Contents What must be included in your stock book What must be included on purchase invoices Evidence that you have exported the vehicle from Great Britain to the EU Keeping records that you use for the scheme How to calculate the value of eligible motor vehicles Source gov.uk Export Invoice HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland EU’s VAT in the digital age: implications for the UK