VEXP70000 - Removals of goods from Northern Ireland to EU - evidential requirements: Contents

This section covers the documentary evidence that businesses must hold to prove that goods have been removed from the UK to a destination in another member State. General information about the conditions for zero-rating supplies to businesses in other member States is in VEXP20400.

1. VEXP70100

   What evidence of removal is required?
2. VEXP70200

   Removal of goods across the Irish land boundary
3. VEXP70300

   Tribunal decisions
4. VEXP70400

   Impact of the ECJ decision in Teleos PLC