Office of the Revenue Commissioners (Revenue) Edition RPC011021_EN_WB_L_1 7 pages

VRT TOR — Transfer of Residence from within the EU: Relief from Vehicle Registration Tax

Revenue's application for bringing your own car to Ireland without paying Vehicle Registration Tax when you move here from another EU country.

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VRT TOR (transfer of residence relief) · Transfer of Residence from within the EU: Application and Declaration for Relief from Vehicle Registration Tax (VRT)
The official Office of the Revenue Commissioners (Revenue) form, edition RPC011021_EN_WB_L_1 — blank
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VRT TOR (transfer of residence relief) (2026) Transfer of Residence from within the EU: Application and Declaration for Relief from Vehicle Registration Tax (VRT) — page 1 of 7
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VRT TOR (transfer of residence relief) (2026) Transfer of Residence from within the EU: Application and Declaration for Relief from Vehicle Registration Tax (VRT) — page 2 of 7
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VRT TOR (transfer of residence relief) (2026) Transfer of Residence from within the EU: Application and Declaration for Relief from Vehicle Registration Tax (VRT) — page 3 of 7
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VRT TOR (transfer of residence relief) (2026) Transfer of Residence from within the EU: Application and Declaration for Relief from Vehicle Registration Tax (VRT) — page 4 of 7
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VRT TOR (transfer of residence relief) (2026) Transfer of Residence from within the EU: Application and Declaration for Relief from Vehicle Registration Tax (VRT) — page 7 of 7
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Fill this form online Blank PDF from Office of the Revenue Commissioners (Revenue)

What is VRT TOR (transfer of residence relief)?

When you move your normal residence to Ireland permanently, Revenue can relieve you of Vehicle Registration Tax (VRT) on a car you bring with you. The VRT TOR form is the application for people moving from within the EU. Revenue's guidance says the vehicle must be your personal property, must have been possessed and used by you for at least six months before the move, must be brought in within 12 months of the transfer, and must be fully tax and duty paid. One form covers one vehicle.

The form is seven pages long. It asks about you and your spouse or partner, any past transfer-of-residence exemption, the vehicle, where you lived abroad and where you live now, and why you moved. Appendix 1 is a checklist of the documents you can provide: proof of your home, job or self-employment, day-to-day living for the six months before the move, the move itself, and the vehicle's registration, insurance and use abroad.

FileIt takes you through each part, prints dates, PPSNs and the VIN one character per cell, ticks the Appendix 1 columns you choose, and checks your dates hang together, for example that the car was yours for six months before you left. The completed form is saved in your vault. FileIt doesn't apply for you: you send the form and your documents to Revenue's National VRT Service, ideally through MyEnquiries.

Who fills it
Private individuals moving their normal residence to Ireland from another EU country
One form per
Vehicle
Claim within
7 days of bringing the vehicle into the State
Register within
30 days of arrival, after an NCTS appointment
Sent to
National VRT Service, through MyEnquiries where possible
Edition
RPC011021_EN_WB_L_1

Who needs to fill out VRT TOR (transfer of residence relief)?

  • People moving to Ireland from another EU country and bringing their own car.
  • Irish citizens returning home after living elsewhere in the EU.
  • Families relocating together, each with a separate form for each vehicle.
  • Anyone whose car has been registered and used in their name abroad for at least six months.

When to use VRT TOR (transfer of residence relief)

  • Within seven days of bringing the vehicle into the State.
  • Before registering the vehicle, so Revenue can decide first. If you register before a decision, you pay VRT and any refund follows approval.
  • Once you have gathered copies of your evidence of residence and of the vehicle's use abroad.

What you need before you start

  • Your PPSN, date of birth, nationality and contact details, and your spouse or partner's name and PPSN.
  • The vehicle's make and model, registration number, VIN, date registered in your name, country, mileage, and when and where it came into the State.
  • The dates you lived abroad, your address there and now, and your occupation in each place.
  • The vehicle registration certificate and insurance certificates in your name covering at least six months before the move.
  • Evidence of your home, job or benefits abroad and in Ireland, plus bank or credit card statements and other day-to-day records from the six months before the move.
  • Shipping, ferry or removal records, and a short explanation of why you moved.

What’s on VRT TOR (transfer of residence relief)

The 2026 edition has 7 pages. FileIt asks for it in 9 parts, and it is signed by Applicant (vehicle owner moving to ireland):

  1. 1 Personal detailsApplicant (vehicle owner moving to ireland)
  2. 2 Vehicle detailsApplicant (vehicle owner moving to ireland)
  3. 3 Residential details: outside the StateApplicant (vehicle owner moving to ireland)
  4. 4 Residential details: in IrelandApplicant (vehicle owner moving to ireland)
  5. Declaration and undertakingApplicant (vehicle owner moving to ireland)
  6. Appendix 1: evidence of normal residence (property and employment)Applicant (vehicle owner moving to ireland)
  7. Appendix 1: self-employment, not working, and day-to-day livingApplicant (vehicle owner moving to ireland)
  8. Appendix 1: other documentation and the vehicleApplicant (vehicle owner moving to ireland)
  9. Reason for the move and other informationApplicant (vehicle owner moving to ireland)

How to fill out VRT TOR (transfer of residence relief), step by step

1 1 Personal details

Give your name, PPSN, date of birth, nationality, phone and email, and your spouse or partner's name and PPSN. Say whether you've used a transfer-of-residence VRT exemption in the last five years, had income arising in Ireland or owned property here before you moved, with details for any yes.

2 2 Vehicle details

Describe the vehicle: make and model, registration, VIN or chassis number, when it was registered in your name and in which country, the odometer reading, and the date and place it came into the State. Answer whether it was bought tax-free and whether it was in Ireland before you moved here.

3 3 and 4 Residential details

For abroad: the dates of your normal residence, your address, whether you owned or rented, your occupation and your closest relative's address. Then the same for Ireland, starting with the date you took up normal residence.

4 Declaration and undertaking

Give the date you transferred, or will transfer, your residence, and date the form. You confirm the vehicle's six months of use abroad and undertake not to sell, hire out, lend or give it as security for 12 months after registration without Revenue's permission unless VRT is paid. If the car was bought duty-free through diplomatic arrangements, strike out that paragraph by hand.

5 Appendix 1

Tick the documents you actually have, outside the State and in the State: property, employment or self-employment, benefits, day-to-day living, the move, and the vehicle. Bank or credit card statements, the registration certificate and the insurance certificates are marked as mandatory.

6 Reasons and other information

On the last page, explain why you moved your residence to Ireland and add anything else that supports your application.

Common mistakes to avoid

  • Waiting too long. Revenue asks for the claim within seven days of the vehicle's arrival and registration within 30 days.
  • Owning the car for less than six months before leaving. Use while you lived abroad is what counts, not use in Ireland.
  • Missing insurance evidence. The certificates must show your name and cover at least six months before the move.
  • Putting two cars on one form. Each vehicle needs its own form.
  • Selling or lending the car within 12 months of registration. The relieved VRT becomes payable in full.

After you fill it out

Sign the declaration and send the form with copies of your documents to the National VRT Service, through MyEnquiries where possible. Revenue's guidance says to contact the designated Revenue office if you can't use its online services.

Book an NCTS appointment within seven days of the vehicle's arrival and register it within 30 days.

Keep the vehicle for at least 12 months after registration, and keep the copy of the form saved in your FileIt vault.

Fill out VRT TOR (transfer of residence relief) online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 120 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start VRT TOR (transfer of residence relief) now — it’s free

VRT TOR (transfer of residence relief): frequently asked questions

Do I pay VRT when I move to Ireland with my car?

Not if you qualify for transfer of residence relief: the car is your personal property, you've had and used it for at least six months before the move, it's brought in within 12 months of the transfer, and it's fully tax and duty paid. You apply with the VRT TOR form.

How do I submit the VRT TOR form?

Revenue's guidance says to send it with full supporting documents to the National VRT Service through MyEnquiries where possible, within seven days of bringing the vehicle into the State.

Can I sell the car after getting relief?

Revenue says the VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months of registration.

What if I'm moving from outside the EU?

This form is for transfers of residence from within the EU. Check Revenue's transfer of residence guidance for moves from elsewhere.

Do I have to provide every document in Appendix 1?

No. The notes say not every document listed is required. Tick the ones you actually have and can give copies of, including those marked as mandatory.

Does FileIt submit the form to Revenue?

No. FileIt fills the official PDF. You sign it and send it with your documents yourself.

Official sources

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

Fill out VRT TOR (transfer of residence relief) online