| VATRES2050 | What does this section of the guidance cover? |
| VATRES2100 | Who can buy goods under the scheme? |
| VATRES2150 | Who can operate the VAT retail export scheme? |
| VATRES2200 | Restrictions by the retailer |
| VATRES2250 | What is the legal basis for the scheme’s conditions? |
| VATRES2300 | VAT refund documents |
| VATRES2350 | The VAT retail export scheme in conjunction with other schemes |
