VATRESNI3500 - How the scheme works: Evidence of export
Details of the sale
are entered on the VAT refund document. This document must be certified at the
point of exit from Northern Ireland or the EU and retained by the retailer or
the refund company as evidence to support zero-rating. Retailers who use a
refund company may allow the evidence to be retained by the refund company on
the basis that forms required by VAT assurance officers will be provided when
requested. Where refund companies retain the original, Customs stamped refund
forms, they may forward photocopies or electronic copies to the retailer. The
original form must be available on request, in line with record- keeping
requirements. Evidence of tampering is only apparent from examining paper
originals (see VATRESNI5050).
You should not accept storage of original paper documents on optical media such
as CD-Rom.