SolvedVEXP110055 | Assurance procedures: Evidence of removal to another Member State
From HM Revenue & Customs · VAT Export and Removal of Goods from the UK
For NI-EU transactions there is no requirement to make an export entry therefore there will only be commercial evidence of export.
The requirements for evidence of removal in NI-EU transactions are detailed in chapters 4 and 5 of Notice 725 and in VEXP70000. Since there are no export declarations required for these transactions MSS will not be an option for your checks. However there are a number of other checks that you can carry out to verify the information provided on the business’s commercial proof of removal. Refer to VEXP120000 for further details.