The Notification of Vehicle Arrivals (NOVA) is an online notification system for vehicles entering the country for permanent use on UK roads.

You can use the service if you are:

• a VAT-registered business that does not use the secure registration scheme;
• not VAT-registered and you have imported a vehicle from the EU into Northern Ireland;
• not VAT-registered and you have imported a vehicle from Ireland using a delayed declaration.

Under the system anyone who brings a vehicle into the UK using NOVA is normally required to notify HMRC within 14 days of the import date. Until this is done it will not be possible to register or licence a vehicle with the DVLA or DVA. A penalty system applies to late notifications.

A NOVA notification is not required if the vehicle has an engine size of 48cc or less (7.2kw or less if it’s electric) or if the secure registration scheme is used.

In order to make a notification to HMRC about a vehicle the following information will be required:

• The make, model, engine size and body type of your vehicle
• The Vehicle Identification Number (VIN)
• The existing registration number of the vehicle (if applicable)
• The value of the vehicle
• Mileage details

Whilst the easiest way to bring a vehicle into the UK will be by submitting the notification online there is also a paper form (VAT NOVA1) that can be used.