VATRESNI2400 - Basic principles of the scheme: What is the legal basis for the scheme's conditions?
The basic conditions for zero-rating supplies of goods for personal export are set out in Notice 704 VAT Retail Export Scheme (Northern Ireland). The legal basis for those conditions and where further guidance on their interpretation can be found, is as follows:
|
Condition – abbreviated description in Notice 704 |
Relevant Law |
Section of Guidance |
|
Zero Rating |
VATA 1994 s.30(8) and s.30(10), s.40A & Sch 9ZB |
VATRESNI 2100 & 6150 |
|
Zero Rating movement of goods NI-GB |
VAT Regs 95 regs 133(A) & 133(C) |
VATRESNI 2100 & 3200 |
|
Exports in respect of Northern Ireland and conditions for the scheme in NI |
VATA 1994 s.30(8)(b) VAT Regs 1995 regs 133(A) & 133(C) Notice 704 |
VATRESNI 2100 & 6150 |
|
Goods must be eligible for sale under the scheme |
VATA 1994 s.30(8) VAT Regs 1995 reg 133(C) |
VATRESNI 6300 & 7000 |
|
Customer must make purchase in person: no facility for representative |
VATA 1994 s.30(8)(b) Notice 704 |
VATRESNI 6150 |
|
Goods must be exported from the EU |
VATA 1994 s.30(8) VAT Regs 1995 reg 133(C) VAT Notice |
VATRESNI 2100 |
|
Goods must be exported by last day of 3 month following month of purchase |
VATA 1994 s.30(8) VAT Regs 1995 reg 133(C) Notice 704 |
VATRESNI 4200 & 7000 |
|
Goods must be produced to Customs at point of exit from the EU |
VAT Regs 1995 reg 133(C) Notice 704 |
VATRESNI 4000 |
|
Certified VAT refund document required as proof of export |
VATA 1994 s.30(8) Notice 704 |
VATRESNI 3500 & 4200 |
|
Goods may not be zero-rated until the VAT is refunded |
VATA 1994 s.30(8)(b) Notice 704 |
VATRESNI 3500 |
|
Retailer is liable to account for the import VAT |
NI Regs 2020/1546 reg 9 Notice 704 |
VATRESNI 3050 |