VATRES6050 - Personal exports
– retail exports: Assurance at the retailer: Visiting the VAT
retail export scheme retailer
You will be visiting retailers:
- who use the scheme as part of their normal
trading operations; or
- who only use the scheme occasionally as
part of their normal trading operations. For example, where an
overseas person visiting the UK with a motor vehicle, boat or light
aircraft requires repairs to be made to the vehicle etc during the
visit. (The supply of parts and equipment fitted in the course of
the repairs, but not the service element, can be zero-rated under
the retail export scheme, if the repair is for private
purposes.)
Traders who fail to operate the scheme correctly
The
NAS and VAT assurance officers may become
aware of retailers who fail to operate the scheme correctly
from:
- rejected forms returned by customs
officers; or
- letters of complaint from travellers who
have not received a refund.
The assurance visit
You should:
- follow up uncertified VAT refund documents
returned by customs officers;
- check the retailer’s procedures;
and
- undertake checks on the certified VAT
refund documents held by the retailer as evidence of export.
