Notification of vehicle arrivals (NOVA)
Notes for completing form VAT NOVA1
VAT NOVA1 Notes Page 1 HMRC 04/13
These notes will help you fill in VAT NOVA1
Notification of vehicle arrivals.
It is important that you read the notes before you start
to fill in the form.
If you prefer you can do it online. By doing it online
your notification will be processed faster and you’ll get
immediate online acknowledgement and calculation
of any VAT due. To use the Notification of vehicle
arrivals Online Service, go to online.hmrc.gov.uk/home
1. Who should complete a
VAT NOVA1 form?
Complete this form if you are a:
• VAT registered business, non-VAT registered business
or private individual notifying us of a land vehicle
being brought into the United Kingdom (UK) that
you have purchased from within the European Union
(EU) and a VAT registered business notifying us of a
land vehicle being brought into the UK that you have
imported from outside the EU
• VAT registered business leasing a vehicle from an
EU supplier
• person or agent completing this form on behalf of
the above
• UK diplomat bringing a land vehicle permanently into
the UK from another EU Member State that has been
granted relief from VAT
• foreign diplomat on posting to the UK and bringing
a land vehicle into the UK from within or outside
the EU
• member of the UK Forces (other than British Forces
Germany or British Forces Cyprus) bringing a land
vehicle permanently into the UK from another EU
Member State, that has been granted relief from VAT.
Do not use this form if you are:
• bringing a vehicle into the UK which has an engine
with a displacement or a cylinder capacity less than
49cc; or a vehicle which is electrically propelled using
less than 7.3 Kilowatts
• bringing a vehicle into the UK for no more than
6 months in a 12 month period, for example as a
holiday maker, a student or a business bringing their
vehicle into the UK temporarily
• a private individual or a non-VAT registered business
who is importing vehicles purchased outside the EU
• a VAT registered business whose vehicle is approved
to be registered and licensed using the Driver Vehicle
Licensing Authority (DVLA) Automated First
Registration and Licensing (AFRAL) scheme either
by electronic means or use of paper forms V55(1)
or V55(2)
• a UK diplomat bringing a land vehicle permanently
into the UK from outside the EU
• a member of the UK Forces based overseas bringing
a land vehicle permanently into the UK from outside
the EU
• a member of a visiting NATO force (which includes
United States Armed Forces personnel) on a tour
of duty to the UK, bringing a land vehicle in to the
UK from another EU member state or from outside
the EU
• a VAT registered business bringing a land vehicle
into the UK on a temporary basis from outside
the EU.
• returning with your vehicle after being abroad where
the vehicle has remained continuously licensed and
registered with the DVLA whilst it was outside
the UK.
2. When should a NOVA notification
be made?
A notification to us is legally required within 14 days
of the vehicle’s arrival in the UK. For vehicles imported
from outside the EU, the date of arrival is the date the
vehicle was considered to be in free circulation. This is
usually the date of acceptance of the import entry.
Failure to make a declaration within 14 days of the
arrival of a land vehicle into the UK may result in a
late notification penalty being applied. If a penalty is
due we will confirm in writing the amount due and
how it has been calculated after the notification has
been processed.
If at the time you brought the vehicle into the UK it
was not required to be registered for road use because
you were intending to remain here for no more than 6
months in a 12 month period, but you now intend to
remain here for a longer period of time and register and
license the vehicle with the Driver and Vehicle Licensing
Agency (DVLA) or the Driver and Vehicle Agency in
Northern Ireland (DVA), you must notify the vehicle
within 14 days of the change of intention.
Please note: Notification and payment of any VAT due
on a vehicle arriving in the UK must be made to us
before the land vehicle can be registered and licensed
with the DVLA or the DVA.
3. Which parts of the form do I need
to complete?
Parts 1, 3 and the declaration must always be completed.
Some parts require completion depending on the type
of notification you are making. Please refer to the table
on page 2 for any additional parts of the form you may
need to complete.
