Check which Records to Keep for Second-Hand Vehicles you Export to the EU for Resale

Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.

Contents

1. What must be included in your stock book
2. What must be included on purchase invoices
3. Documents that show you have exported the vehicle from Great Britain to the EU
4. Keeping records that you use for the scheme
5. How to calculate the value of eligible motor vehicles

Source: gov.uk