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»Ê¹ÚÌåÓýapp VAT 411A is a four-copy form on which the purchaser and supplier declare the details of the transaction. »Ê¹ÚÌåÓýapp form and copies are distributed as follows:

Form	Where it goes
Original	Submitted by the supplier to the PTU in Belfast within 6 weeks of the end of the calendar quarter of supply. »Ê¹ÚÌåÓýapp PTU may pass on the information to the EU member-state of destination
Copy 1	Retained by purchaser
Copy 2	Retained by supplier
Copy 3	To support any application to the DVLA for a registration number if the new means of transport is a motor vehicle, which is to be used in the UK prior to its removal (see Use of new means of transport prior to removal below)

»Ê¹ÚÌåÓýapp form VAT 411 is prescribed in Tertiary legislation set out in .

»Ê¹ÚÌåÓýapp Form VAT 411 is specified in this section of this notice for the purposes of VAT Regulations (SI 1995/2518) Regulation 22C(3)(a) which states

22C(3) »Ê¹ÚÌåÓýapp statement shallâ€�

(a) be made in the form specified in a notice published by the Commissioners

Non-submission by suppliers of the original Form VAT 411 is a regulatory offence under Regulation 22(6) of the VAT Regulations 1995 (SI 1995/2518). Any received by business centres should be forwarded immediately by post to the PTU.

Civil penalties may be imposed for the non-submission of Form VAT 411. Further information regarding the level and imposition of penalties can be found in VAT Civil Penalties.