»Ê¹ÚÌåÓýapp

In normal circumstances the sale of a second hand means of transport are sold under the EU second-hand margin scheme in one member-state for removal to another. »Ê¹ÚÌåÓýapp use of the margin scheme means VAT is included in the selling price by default.

Eligibility for the margin scheme should not affect the correct treatment of a new means of transport that is supplied for acquisition in an EU member-state; where VAT is due on the full value.

In these cases, tax should not have been charged in the first member-state where it should have been treated as a zero-rated despatch and not sold under the margin scheme.

»Ê¹ÚÌåÓýapp buyer should seek a refund of any VAT charge in the member-state of dispatch.