Claim a VAT-Related Payment if you Buy Second-Hand Motor Vehicles in Great Britain and Export them to the EU for Resale

Find out how to use the second-hand motor vehicle payment scheme to make a claim if you are VAT registered in the EU.

Contents

1. Who can use the payment scheme
2. How the payment scheme works
3. How to calculate the payment amount
4. How to claim a payment if you have a business establishment in the UK
5. How to work out whether you have a business establishment in the UK
6. How to claim a payment if you do not have a business establishment in the UK
7. Accounting for VAT on the vehicle when you sell it on

Source: gov.uk