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HMRC internal manual

VAT Export and Removal of Goods from the UK

Fraud: incorrect use of VAT registration numbers in intra-EC transactions

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

This is particularly relevant to MTIC fraud when supplies are often made to deregistered EU customers. You should check what reasonable steps your trader has taken to ensure that his EU customer’s VRN is valid. You can use the Taxation and Customs Union EUROPA site to verify the validity of VAT numbers in other Member States.

See VEXP20500 for more information about invalid VAT numbers.