VAT Retail Export Scheme (Northern Ireland)

VATRESNI6000 - Assurance at the retailer: Contents

1. VATRESNI6050

   Visiting the VATRES retailer
2. VATRESNI6100

   Assessing the need for an assurance visit
3. VATRESNI6150

   Checks on retailer's procedures
4. VATRESNI6200

   Checks on the Direct Reclaim system
5. VATRESNI6250

   Lack of internal checks by retailer
6. VATRESNI6300

   Goods not eligible under the scheme
7. VATRESNI6350

   Business purpose
8. VATRESNI6400

   Description of goods
9. VATRESNI6450

   Validity of stamps
10. VATRESNI6500

    Evidence of export
11. VATRESNI6550

    Deficiencies in the retailer's procedures