VAT Retail Export Scheme (Northern Ireland)

VATRESNI6500 - Assurance at the retailer: Evidence of export

You must ensure any claim for zero-rating goods sold under VAT Retail Export Scheme is substantiated by a correctly certified form VAT 407(NI), or a retailer/refund operator version containing all necessary details or adapted retail export scheme invoice (VAT refund document). To comply with EU legislation, the VAT refund document must be certified at the final point of exit from Northern Ireland or the EU.

Certification takes place at the final point of exit from Northern Ireland or the EU, subject to the application of any of the exceptions outlined in VATRESNI4000

Forms stamped after the traveller has left the EU or Northern Ireland are not acceptable unless exceptional circumstances exist. You should report any case you cannot deal with to the Retail UoE.