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HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: How the scheme works: Accounting for VAT

Accounting procedures for VAT under the VAT retail export scheme are outlined inNotice 704VAT Retail exports. Only positive-rated goods may be sold under the scheme. The supply of goods to a person using VATRES is taxable until the retailer has the certified VAT refund document (proof of export) and has made the refund. The supply can then be zero-rated.

Where a retailer is using a retail scheme adjustments to the output tax payable should be made in accordance with the information given inNotice 727VATRetail Schemes. Remember that it is the VAT that is adjusted; the administration and cash booth fees must not be deducted from the VAT.