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HMRC internal manual

VAT Personal Exports: Retail Exports

HM Revenue & Customs
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Personal exports - retail exports: Basic principles of the scheme: VAT refund documents

UK retailers must use one of the following:

  • the HM Revenue and Customs version of form VAT 407;
  • an officially approved version of the VAT 407 of either their own design or a refund company’s design; or
  • an officially approved adapted invoice for VAT retail export scheme,

to record the details of the sale for certification at the point of exit from the EC. Cruise operators may produce an omnibus bulk VAT refund document (see VATRES3200).

Approval before use is required for any variation on the form VAT 407 produced by HMRC. Approved documents must contain the same information as the official HMRC version of form VAT 407.

The NAS only issue stocks of the form VAT 407 to VAT registered retailers. Blank forms are not to be issued totravellers.