What evidence is needed if EU customer collects goods Ex- VAT from UK ?

When invoicing a EU (overseas) customer excluding UK VAT but the customer decides to collect the goods. Officially UK VAT needs to be charged to that overseas customer and that customer can then claim back the UK VAT when back in their country through a VAT65A form. I found this info. However, it says on HMRC website that proof can be provided the goods left the UK, this is OK but it does not suggest what evidence is sufficient. I know ideally bill of laden is ok, if it is a courier collecting. But what is good enough evidence to keep for a business or private individual collecting and exporting the goods back to EU? I have had to sign a disclaiming in Germany once before as a business from a supplier when collecting goods and driving them back to UK before when being exempt from paying German VAT. But is there a form in UK that can be used?

Information of zero rating goods for export is in this guide. https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad#vat-on-exports There is a link to the evidence needed to prove export. If your customers are collecting you need to be certain that they will follow the correct export procedures and will provide you with the evidence you need. If they fail to provide the evidence then the VAT zero rating could be disallowed. It would be unlikely that your customers would pay the VAT later. It’s better if you can control the export so you can be certain to get the proof of export. I would also suggest you read the following with regard to VAT 65a claims. Goods purchased for resale are not eligible. Nor can a claim be made by a private person. https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses

Thank you for your response. Yes, I have read the first links multiple times and still is unclear what is classed as sufficient' evidence'. In this particular case, the customer is a business. What is classed as evidence to show the part has been exported once they are back in their country. I was advised over the phone by HMRC the VAT65A form was the correct one for must customer (business customer) established outside the UK. If I was to take a deposit to the amount of the VAT element and refund them personally from the business once I have proof, is that an option? In stead of them claiming from HMRC. I would still need to know what evidence is good enough to show parts exported as intended by our customer.

There is a long list of acceptable proof of export from the UK in section 6 of VAT notice 703. You should find adequate information there, HMRC ask for evidence of export from the UK not import into your customers country. The link is embedded in the previous link shared. In the section below. Collection by customer. If your customer arranges to collect the goods from you, you’ll need to be sure how and when the items are leaving the UK, and what evidence of removal they’ll give you, before you agree not to charge VAT. If you have any doubts, you should take a deposit that’s the same as the VAT that would be charged. You can refund the deposit if they give you the (evidence that the goods have left the country )within the time limit. https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703 See in particular para 6.6 on collections by customers- indirect exports.

Hi,

If the conditions of an indirect export are made to an overseas customer then the sale should be at the zero rate of VAT. You can see the guidance which provides the conditions and the evidence you can accept here:

Conditions and time limits for zero rating

Proof of export

It would be recommended to take a deposit which covers the VAT amount in the event that the overseas person cannot provide the necessary evidence. The overseas person would not be able to use a VAT 65A for to recover this VAT.

Thank you.