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Posted Thu, 10 Oct 2024 08:01:56 GMT by Keith Sowden
veIf we ha an EXW shipment to Europe from the UK but we fail to get a Signed Collection Note when the goods are collected, is a POD for the shipment considered equivalent proof of export for VAT purposes ?
Posted Wed, 16 Oct 2024 15:28:57 GMT by Customs oldtimer
A signed collection note is unlikely to be sufficient evidence that the goods have been physically exported from the UK. Your customer may decide to sell the goods to someone else in the UK for instance. You need to particularly careful when selling on exw terms and zero rate an export. Official evidence would be an export declaration. Guidance in here https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad
Posted Mon, 21 Oct 2024 07:30:43 GMT by HMRC Admin 17 Response

Hi ,
 
Please check Vat Notice 703 sections 6 for proof of export information.

See :

VAT on goods exported from the UK (VAT Notice 703)   .

Thank you .

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