I am advised by Revenue that where a vehicle is moved from one Member State of the EU to another, a registration certificate from the first Member State is a required when re-registering the vehicle for Vehicle Registration Tax (VRT) purposes. This requirement is set out in the VRT section of the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/vehicle-registration-tax/general-information-on-registration.aspx.
The person concerned has experienced difficulties in obtaining the original vehicle registration certificate from the vehicle registration authority where the used vehicle was purchased. Revenue has been in contact with the person and is assisting in relation to the difficulties encountered in registering the vehicle with a view to resolving the matter.