Kiras_Back Posted October 22, 2006 Share Posted October 22, 2006 A friend has bought a brand new LHD car in the UK and is in the process of 'thinking' of registering it here as it's on UK plates.As the need to go to the Impots to get the form that states it's paid for etc is still a need here in Aude ... I was wondering if ...Will he need to pay the difference (17.5% vs 19.6% VAT/TVA) to the impots?It's not as straightforward as a second hand one bought elsewhere in Europe?Anyone know the answer?ThanksKira Link to comment Share on other sites More sharing options...
Sunday Driver Posted October 23, 2006 Share Posted October 23, 2006 If your friend is resident in France, then "thinking" about registering his UK plated car is not an option if he wants to drive it on French roads.To drive it here, he will need to visit his local hotel des impots and declare the vehicle as imported. If the car is less than six months old or has done less than 6,000kms then he'll be liable to pay 19.6%TVA on the purchase price. He'll then be issued with a tax certificate which acts as a temporary French registration which allows him to drive the car on its foreign plates whilst he arranges the proper re-registration.I'm assuming he did things properly and bought the car UK tax free as a personal export..... Link to comment Share on other sites More sharing options...
Kiras_Back Posted October 23, 2006 Author Share Posted October 23, 2006 I 'think' that he bought it in the UK and paid 17.5% or whatever VAT you pay on new cars ...So is he still liable in France? It is NEW and probably had less than 500km before he crossed the Channel with itKira Link to comment Share on other sites More sharing options...
Pickles Posted October 23, 2006 Share Posted October 23, 2006 Having just done something similar (though not to France), then I can tell you that there is actually a process via which you should do this. If you go to the HMRC site and do a search on "New means of Transport" then you will very soon find the documents that you need. One is VAT 411. The key document is Notice 728 which explaind the procedures. The HMRC internal guidance note is V1-17.For those are buying in the UK and who haven't had their cars delivered yet, the idea is that you can have the car registered in the UK on special number plates (which are at present in the XA ... range). These indicate to the authorities that UK VAT has NOT been paid on the car (and naturally the price that you pay to the dealer is the VAT-free price). Obviously in order to register the car you have to have a UK insurance certificate, and the various documents (including a VAT declaration)have to be presented to a DVLA Regional Office: the dealer cannot do the normal thing of giving you a reg number from its allocation. You don't pay for the Road Fund Licence, just a charge of (currently) £38. The car then has to be exported within 2 months. When you register the car in France, it is declared as new and you pay the full French VAT - usually on the UK invoice price.For those who haven't gone through this process, all is not lost. Provided the car is less than 6 months old and has done less than 6000 km on export/registration in France, it is possible to reclaim the UK VAT though I think you need to prove that French VAT has been paid.Both routes are explainied in the same document from the HMRC site.Incidentally the same process applies to ships and aircraft.RegardsPickles Link to comment Share on other sites More sharing options...
Sunday Driver Posted October 23, 2006 Share Posted October 23, 2006 KiraPickles is right. Your friend will have to pay the full 19.6% TVA to French customs now, then reclaim the UK VAT from HMCR - it's all on the HMCR website. Link to comment Share on other sites More sharing options...
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