New vehicle registration form to complete

Farmers or dealers who are registering a tractor for the first time at an NCTS centre, are now required to complete a new and more detailed registration form VRTVPD2 and VRTVPD1 for farm machinery dealers with a TAN number.

The new form is a summary of details of the vehicle, who it was bought from and for how much. It requires details of the purchase invoice and also states that the invoice or a declaration of sale must accompany the form.

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The Revenue Commissioners say, in the notice circulated before Christmas, that if the form is not completed and presented, the vehicle will not be registered. It is an offence to make a false declaration. The Revenue Commissioners report that a false declaration will result in steps to recover tax and may result in financial penalties (min €5,000) and/or prosecution.