VATRESNI3500 | How the scheme works: Evidence of export

Details of the sale are entered on the VAT refund document. This document must be certified at the point of exit from Northern Ireland or the EU and retained by the retailer or the refund company as evidence to support zero-rating. Retailers who use a refund company may allow the evidence to be retained by the refund company on the basis that forms required by VAT assurance officers will be provided when requested. Where refund companies retain the original, Customs stamped refund forms, they may forward photocopies or electronic copies to the retailer. The original form must be available on request, in line with record- keeping requirements. Evidence of tampering is only apparent from examining paper originals (see VATRESNI5050).

You should not accept storage of original paper documents on optical media such as CD-Rom.