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VEXP70000 | Removals of goods from Northern Ireland to EU - evidential requirements: Contents

From HM Revenue & Customs · VAT Export and Removal of Goods from the UK

This section covers the documentary evidence that businesses must hold to prove that goods have been removed from the UK to a destination in another member State. General information about the conditions for zero-rating supplies to businesses in other member States is in VEXP20400.

Contents4 entries

  1. VEXP70100Removals of goods from Northern Ireland to EU Member States - evidential requirements: What evidence of removal is required?
  2. VEXP70200Removals of goods from Northern Ireland to EU Member States - evidential requirements: : Removal across the Irish land boundary
  3. VEXP70300Removals of goods to other Member States - evidential requirements: Tribunal decisions: Contents
  4. VEXP70400removals of goods to other Member States - evidential requirements: Impact of the ECJ decision in Teleos PLC