Introduction to Assurance: overseas visits: information required about businesses registered for VAT in another member state
If, in order to effect a correct assessment of VAT, you decide you need to visit another MS to inspect the VAT records of a business that is registered for VAT in that MS, you may be able to do so under the provisions of Regulation 904/2010, Article 11 (Presence in administrative offices and participation in administrative enquiries for the purpose).
However, although you may be present in the office, enquiries must be carried out by an official of the host MS, who acts as an intermediary. The host official will give you copies of any documents you need for the purpose of your enquiries.
All requests for a visit under the provisions must be routed to the appropriate MS via the UK CLO, 3rd Floor S/W, Queens Dock, Liverpool L74 4AA.
Before you request an overseas visit you will need to obtain prior written approval from your SO (LC) or G7 (LBS), and confirm that cover of costs will be paid from your local budget.