VATNINMT5400 - Purchasing a new means of transport in an EU member state and bringing it to Northern Ireland: the law

Paragraph 2(1) of Schedule 9ZA of the VAT Act 1994:

2(1) NI acquisition VAT is charged on any acquisition from a member State of any goods where—

(d) the person who makes it is a taxable person or the goods acquired are subject to a duty of excise or consist in a new means of transport.

This reflects Article 2(1)(b) of Directive 112/2006 (the Principal VAT Directive).