Hi James,

Not really. Theoretically, yes you can sell an unregistered car and the subsequent owner can pay the VRT and VAT, but really you need to be VAT-registered and a sole trader to be able to do that properly. The rule says that a new car arriving in the state must be notified to Revenue within seven days, and have its VRT paid and registration issued within 30 days, so technically if you took possession of a car and sold it on unregistered you might be in breach of that rule.