In practical terms, when you buy a new vehicle from a motor dealer, they will register the vehicle on your behalf and will pay the required VRT and VAT* owed Revenue
On collection of the car at a dealership, the registration number of the vehicle will already be displayed on the registration plates.
If you buy a vehicle which is not already registered in Ireland, it must be registered at your local National Car Testing Service centre (NCTS) and they will process the VRT tax due on the vehicle, after which, you will be given a registration number.
VAT on new means of transport
The total price you pay for the vehicle will therefore include VRT plus VAT.
For VAT purposes a new means of transport is when a vehicle is less than 6 months old OR has travelled less than 6,000km. Click here to see the official Revenue information on VRT.
You will not be able to motor tax a vehicle until it has been officially registered in Ireland and after receiving registration plates. For further information on motor tax procedures see the Motor Tax online website.
Foreign registration certificate
Most cars imported into the Republic of Ireland are bought in Northern Ireland and Great Britain so it’s important to get the UK Registration Certificate, called the UK 'V5' when buying the vehicle from those jurisdictions.
It is important to already have in your possession this document because if there is a delay in getting the correct documentation, it could result in the vehicle exceeding the 30 day requirement to have the vehicle registered once it has entered the State. When this happens, you will end up paying additional VRT.