What happens if..... A registered Irish company buys a passenger jeep from a VAT registered dealer in the uk. The dealer doesnt charge VAT as the vehicle is being sold to a VAT registered company. The jeep is imported and converted to a 2-seat commercial before its VRTed. Engineers report issued to say its now a commercial vehicle. Does the company have to pay Irish VAT on this? I know a company has to pay VAT on a passenger vehicle, but can claim VAT on a commercial, but what if its converted before its presented for VRT?