VAT Retail Export Scheme (Northern Ireland)

VATRESNI6550 - Assurance at the retailer: Deficiencies in the retailer's procedures

Any deficiencies in complying with the conditions set out in Notice 704 Retail Export Scheme (Northern Ireland) should be brought to the retailer’s attention. Any future action required to ensure compliance with the scheme conditions should be confirmed in writing.

If retailers do not maintain adequate system checks to prevent misuse of the concession—which allows multiple purchases over time to be consolidated into one VAT refund document (VATRESNI6150)—the concession should be withdrawn from those retailers.