Can I import a Citroen van and keep it as a commerical?
Filed under:
commercial vehicle
The question
A family member is gifting a 2009 Citroen Berlingo van commercial (Northern Ireland reg) to me.
To register the van do I need to have a business (i.e. a VAT no.) to keep it as commercial? Or is there a process whereby I can keep it commercial as I will be using it for my daily work and not get caught financially by having to register it as a private vehicle?
Do I need a bill of sale/receipt or will my name on the logbook suffice?
Really looking to keep the costs down to make it worthwhile registering the van here in the south.
All information gratefully received
To register the van do I need to have a business (i.e. a VAT no.) to keep it as commercial? Or is there a process whereby I can keep it commercial as I will be using it for my daily work and not get caught financially by having to register it as a private vehicle?
Do I need a bill of sale/receipt or will my name on the logbook suffice?
Really looking to keep the costs down to make it worthwhile registering the van here in the south.
All information gratefully received
Asked by Ciaran ·
Expert answer
Hi Ciaran,
We need to separate the import process from the ownership and subsequent taxation of the van, as you do not need to be VAT-registered – or even prove the van will be used by a business - to import the Berlingo as a commercial vehicle.
Provided it is still an original light commercial vehicle and is recorded as an N1 goods vehicle on its UK registration document, it should be assessed as a VRT Category B vehicle.
Since July 2025, Category B VRT is generally charged at eight per cent of its Irish open-market selling price where its original CO? figure is no more than 120g/km, or 13.3 per cent where it is higher. Minimum charges apply. Some qualifying vans are instead charged a flat €200, depending on their weight classification. Revenue and the NCTS will determine the applicable category and valuation when it is presented for registration.
Being given the van rather than buying it does not remove the VRT liability. Any VRT assessment will be based on Revenue’s estimated Irish market value, not on the fact that no money changed hands.
Once registered, you can potentially apply to tax it at the commercial goods rate. A VAT number is not specifically required, but the local motor-tax office will normally require evidence that you have a genuine business or trade registered with Revenue. There is lots of paperwork around this, potentially.
Using it for your daily work may qualify but keeping it at the commercial motor-tax rate while also using it privately would not. Someone who cannot provide evidence of a business or intends to use the van for both work and private purposes may be required to tax it privately, according to engine capacity.
Finally, a Northern Ireland registration number alone does not automatically establish exemption from import VAT and customs duty. You will need evidence that the van qualifies as an NI vehicle.
If it was already in Northern Ireland before 1 January 2021 and has remained there, it can generally be registered without import VAT or duty. Revenue may require the original V5C showing the Northern Ireland keeper’s address, along with Northern Ireland MOT and service history.
If it was previously brought into Northern Ireland from Great Britain after Brexit, evidence that it was properly imported into NI may be required. Without satisfactory evidence, import VAT and duty could arise, based on the van’s customs value even though it was gifted.
So before you proceed, get confirmation of the latter point first, then consider if you can reasonably tax the van as a commercial. The actual importation as a commercial is separate.
We need to separate the import process from the ownership and subsequent taxation of the van, as you do not need to be VAT-registered – or even prove the van will be used by a business - to import the Berlingo as a commercial vehicle.
Provided it is still an original light commercial vehicle and is recorded as an N1 goods vehicle on its UK registration document, it should be assessed as a VRT Category B vehicle.
Since July 2025, Category B VRT is generally charged at eight per cent of its Irish open-market selling price where its original CO? figure is no more than 120g/km, or 13.3 per cent where it is higher. Minimum charges apply. Some qualifying vans are instead charged a flat €200, depending on their weight classification. Revenue and the NCTS will determine the applicable category and valuation when it is presented for registration.
Being given the van rather than buying it does not remove the VRT liability. Any VRT assessment will be based on Revenue’s estimated Irish market value, not on the fact that no money changed hands.
Once registered, you can potentially apply to tax it at the commercial goods rate. A VAT number is not specifically required, but the local motor-tax office will normally require evidence that you have a genuine business or trade registered with Revenue. There is lots of paperwork around this, potentially.
Using it for your daily work may qualify but keeping it at the commercial motor-tax rate while also using it privately would not. Someone who cannot provide evidence of a business or intends to use the van for both work and private purposes may be required to tax it privately, according to engine capacity.
Finally, a Northern Ireland registration number alone does not automatically establish exemption from import VAT and customs duty. You will need evidence that the van qualifies as an NI vehicle.
If it was already in Northern Ireland before 1 January 2021 and has remained there, it can generally be registered without import VAT or duty. Revenue may require the original V5C showing the Northern Ireland keeper’s address, along with Northern Ireland MOT and service history.
If it was previously brought into Northern Ireland from Great Britain after Brexit, evidence that it was properly imported into NI may be required. Without satisfactory evidence, import VAT and duty could arise, based on the van’s customs value even though it was gifted.
So before you proceed, get confirmation of the latter point first, then consider if you can reasonably tax the van as a commercial. The actual importation as a commercial is separate.
Answered by Shane O' Donoghue