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HMRC internal manual

VAT Export and Removal of Goods from the UK

HM Revenue & Customs
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Assurance procedures: Evidence of removal to another Member State

For intra-EC transactions there is no requirement to make an export entry therefore there will only be commercial evidence of export.

The requirements for evidence of removal in intra-EC transactions are detailed in chapters 4 and 5 of Notice 725 and in VEXP70000. Since there are no export declarations required for intra-EC transactions MSS will not be an option for your checks. However there are a number of other checks that you can carry out to verify the information provided on the trader’s commercial proof of removal. Refer to VEXP120000 for further details.