Tax free shopping: IP Bills of Discharge
VAT RES allows the goods to be retained within the EU for up to three months following the date of purchase. This time limit also applies to the IP TFSS. No extensions are permitted. Any Bills of Discharge which are supported by a VAT 407 which has been endorsed more than three months after purchase must be refused.
Bills of Discharge relating to TFSS, must be made within the usual legal time limits.