VAT on imported vehicles

The Notification of Vehicle Arrivals (NOVA) is an online notification system for vehicles entering the country for permanent use on UK roads.

You can use the service if you are:

  • a VAT-registered business that does not use the secure registration scheme;
  • not VAT-registered and you have imported a vehicle from the EU into Northern Ireland;
  • not VAT-registered and you have imported a vehicle from Ireland using a delayed declaration.

Under the system anyone who brings a vehicle into the UK using NOVA is normally required to notify HMRC within 14 days of the import date. Until this is done it will not be possible to register or licence a vehicle with the DVLA or DVA. A penalty system applies to late notifications.

A NOVA notification is not required if the vehicle has an engine size of 48cc or less (7.2kw or less if it’s electric) or if the secure registration scheme is used.

In order to make a notification to HMRC about a vehicle the following information will be required:

  • The make, model, engine size and body type of your vehicle
  • The Vehicle Identification Number (VIN)
  • The existing registration number of the vehicle (if applicable)
  • The value of the vehicle
  • Mileage details

Whilst the easiest way to bring a vehicle into the UK will be by submitting the notification online there is also a paper form (VAT NOVA1) that can be used.

Source:HM Revenue & Customs| 24-04-2023
author avatar
CIGMA Accounting
CIGMA Accounting Ltd is a forward-thinking accounting and tax firm based in London, dedicated to delivering high-quality compliance, tax planning, and business advisory services to entrepreneurs, landlords, and growing SMEs. With offices in Wimbledon and Farringdon, we combine local expertise with a tech-driven approach to simplify accounting. Our services include corporation tax filing, VAT compliance, HMRC investigation support, R&D tax credit claims, capital allowances optimisation, and bookkeeping automation. What sets CIGMA apart is our ability to blend traditional accounting rigour with AI-powered systems that reduce errors, save time, and provide real-time financial insights. Our team ensures that every client - from startups to high-net-worth individuals - receives a bespoke solution aligned with their growth goals. Whether you need strategic tax planning, help with HMRC disclosures, or a full outsourced finance function, CIGMA Accounting delivers clarity, compliance, and confidence.