Information for Reclaiming VAT on Vehicles Removed from the Republic of Ireland Information for Reclaiming VAT on Vehicles Removed from the Republic of Ireland...1 What is meant by Indirect Export?...1 Section A - Countries Member of the EU?...2 List of Countries which are part of the European Union...2 In order for you to reclaim your VAT we will require the following:...3 Section B - Countries Outside of the EU...3 In order for you to reclaim your VAT we will require the following:...3 What is acceptable as Evidence of Export?...4 Removal of Vehicles via a Haulier...4 Removal of Vehicles in Person...5 Useful Contacts with Irish Tax and Customs on:...5 Goods Collected From Premises For Despatch With The EU form 6 Goods Collected From Premises For Export Outside The EU form..7 Bank Account details form 8 All the goods purchased from Copart Ireland are indirectly exported outside of the Republic of Ireland and for that reason a deposit equivalent to the VAT amount is held by Copart Ireland until sufficient evidence is received from the buyer showing that the vehicles have been removed outside of the Republic of Ireland within the appropriate time limits. What is meant by Indirect Export? An indirect export occurs when a customer outside of the Republic of Ireland or their agent arranges for the collection of goods within the Republic of Ireland and takes them outside of the Republic of Ireland. Please note however that you can only claim back the VAT applicable to the purchase of the vehicle and this does not relate to the VAT on any service charges such as buyer s premium, storage or delivery. Buyers inside the EU please refer to Section A and Buyers outside of the EU please refer to Section B to find guidelines on your VAT application. If all the details are not completed in full, then your VAT refund application could be delayed or rejected. Submitting your refunds monthly and in a timely manner prevents any unnecessary delay in returning your VAT.
Section A - Countries Member of the EU? List of Countries which are part of the European Union
In order for you to reclaim your VAT we will require the following: You are registered with Copart under your overseas address. A certified copy of your EU VAT certificate and a certified English Translation. A covering letter to include a statement declaring the goods are now at the company address and that you require a VAT refund. A copy of the original vehicle sales invoice including VAT obtained from the Website (payment > payment history > amount of purchase > print) Evidence of export original documents required. See page four. Copy of your companies bank details on file, to provide these or to change any information please send an email to financialcontrol@copart.co.uk Section B - Countries Outside of the EU (All countries which do not appear in Section A) In order for you to reclaim your VAT we will require the following: A covering letter on headed paper including a statement declaring the goods are now at the company address and that you require a VAT refund. A copy of the original vehicle sales invoice including VAT. Evidence of export original documents required. Copy of your companies bank details on file, to provide these or to change any information please send an email to financialcontrol@copart.co.uk Please note that residents outside of the EU must be registered under their overseas address before the purchase of vehicles
What is acceptable as Evidence of Export? In accordance with Irish Tax and Customs we require original document of the commercial transport document from the carrier responsible for removing the goods from the Republic of Ireland. This could be an International Consignment Note (CMR) or a Bill of Lading. The document needs to be fully completed (stamped and dated) by the Consigner, the Haulier and the receiving consignee. Removal of Vehicles via a Haulier The CMR document or the bill of lading should be provided by your haulier and must include the following: (All information must be in English or with an English translation) 1. The name and address of the issuing company 2. A unique reference number of issuer s file reference 3. The name of the despatched (and VAT number) 4. The place of loading (Which Copart branch) 5. The place of shipment 6. The name of the export vessel 7. The date of Sailing 8. The customer s Name 9. The Destination of the goods 10. A full description of the goods dispatched see example Example: 1. Make - Opel 2. Model - Astra 3. Colour - Blue 4. Chassis Number - W0L000038V7114241 5. Registration Number 161-KE-123456 11. The number of packages 12. The exporter s invoice number and date (if known) 13. The bill of lading number 14. The identifying number of the vehicle, container or railway wagon Any adjustments made to the document must be stamped and signed by the transport company and Copart will only accept originals.
Removal of Vehicles in Person If you are dispatching the vehicle yourself then you will need to contact Head Office via email financialcontrol@copart.co.uk to request a Goods Collected From Premises For Despatch Within the EU OR Goods Collected From Premises For Export Outside the EU exportation form which will need to be stamped by the Copart Yard from where the vehicle(s) was purchased. Your completed VAT application should then be posted to Head Office at the following address:- Copart Vehicle Auctions Ireland Limited Financial Control Department Acrey Fields Woburn Road Wootton Bedfordshire MK43 9EJ United Kingdom Useful Contacts with Irish Tax and Customs on: http://www.revenue.ie/en/index.html
Goods Collected From Premises For Despatch Within The EU. Copart Ireland Facility & Address (stamp) Member Name & Delivery Address (if different from customer address) Member Number Member EU VAT Number Related Lot & Invoice Numbers (copies attach) Haulier Name and Address (if applicable) Mode of Transport: Transport Vehicle Registration Number: Trailer & Container Number (if applicable) Route to Customers Address / Final Destination Date of Departure of Goods from Copart Ireland Date of Departure of Goods from Ireland Collecting Drivers Name Collecting Drivers Signature Copart Ireland - Witnessed By Date HEAD OFFICE ONLY: Date Proof of export Received (rail / ferry tickets / haulage documents)
Goods Collected From Premises For Export Outside The EU. Copart Ireland Facility & Address (stamp) Member Name & Delivery Address (if different from customer address) Member Number Related Lot & Invoice Numbers (copies attach) Haulier Name and Address (if applicable) Mode of Transport: Transport Vehicle Registration Number: Trailer & Container Number (if applicable) Route to Customers Address / Final Destination Date of Departure of Goods from Copart Ireland Date of Departure of Goods from Ireland Collecting Drivers Name Collecting Drivers Signature Copart Ireland - Witnessed By Date HEAD OFFICE ONLY: Date Proof of export Received (rail / ferry tickets / haulage documents)
Add/ Amend Bank Account Details Date Member Number Personal Details Name Address Name of Bank Complete either Irish or International Bank Details Irish Bank Details Address of Bank Beneficiary Name (name of person or company to pay) Sort Code Account Number Name of Bank International Bank Details Address of Bank Beneficiary Name (name of person or company to pay) Swift/Bic Code (And Intermediate code, if applicable) IBAN Number Reason for completion (new claim, change of details) Sign Position in Company Date