Check which records to keep for second-hand vehicles you export to the EU for resale
Source: gov.uk (2025-11-04)

Find out what records and invoices you need to keep as part of the second-hand motor vehicle payment scheme.

The second-hand motor vehicle payment scheme allows you to claim a VAT-related payment if you:
- buy an eligible second-hand motor vehicle in Great Britain (England, Scotland and Wales)
- export that vehicle to the EU with the intention to resell it in the EU or to Northern Ireland
To claim a payment under the scheme you must keep specific information as part of your record keeping.

If you buy second-hand motor vehicles in Great Britain and move them to Northern Ireland for resale, check which records you need to keep (https://www.gov.uk/guidance/check-which-records-to-keep-for-second-hand-vehicles-you-move-to-northern-ireland-for-resale).

What must be included in your stock book

To use the payment scheme, you must keep a stock book. The stock book must be kept separate from any records you maintain for a second-hand margin scheme.

The stock book must record the following details for each motor vehicle on which a claim is made:
- stock book reference number for each vehicle in numerical sequence
- date of purchase
- purchase invoice number
- purchase price
- name of seller
- description of the vehicle (including make, model, engine size and colour)
- DVLA or Isle of Man Vehicle Licensing logbook reference number
- vehicle identification number or chassis number
- vehicle registration number
- date of first registration
- date the vehicle is exported from Great Britain to an EU country
- country that the vehicle is exported to
- value on which claim is based (if different from the purchase price)
- date that the vehicle is sold
- sales invoice number
- name and address of buyer
- selling price
- details of how the vehicle was disposed of (if not sold)
What must be included on purchase invoices

When you buy a vehicle that you intend to claim a payment on, you must get an invoice from the seller. The invoice can be typed or written, but must be clear and easy to read, and include the following:
- date of purchase
- seller’s name and address
- your name and address, or that of your business
- the vehicle’s unique stock book number (if you bought the item from another VAT-registered business)
- invoice number (unless you made out the purchase invoice yourself)
- vehicle description
- total price — you must not add any other costs to this price
- if you bought the vehicle from a UK VAT-registered business under the margin scheme for second-hand goods
If you are buying from a private individual or a business that is not VAT registered in the UK, you must make out the purchase invoice yourself.

Documents that show you have exported the vehicle from Great Britain to the EU

You must keep documents for each vehicle on which you make a claim which shows it has been exported from Great Britain to the EU.

The documents must show the:
- mode of transport involved
- route of the movement (for example, the port of exit)
- date of the departure of the vehicle
- delivery address for the vehicle
Examples of documents you should keep include, but are not limited to:
- any customs declaration or other documentation that you have which shows the vehicle has been exported from Great Britain or imported into the EU
- copy of travel tickets
You should also keep any documents showing the:
- name of any ferry or shipping company
- date of sailing
- airway number and airport
- road consignment note
- courier dispatch paperwork
- bill of lading
- airwaybill
Keeping records that you use for the scheme

All records must be kept for 6 years. If this causes you serious storage problems or undue expense, you should contact VAT general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries).

HMRC may allow some records to be kept for a shorter period.

How to calculate the value of eligible motor vehicles

Find out how to calculate the final purchase price on eligible motor vehicles using the scheme (https://www.gov.uk/guidance/how-to-work-out-the-value-of-a-vehicle-for-the-second-hand-motor-vehicle-payment-scheme).