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 ?

Just to be clear. We are a UK company with a US Subsidiary, we enter an order into our UK System and then place a PO to the US to drop-ship to Germany and then Invoice that Customer from the UK System.

Or alternatively is there a clear description somewhere on the HMRC website ?

Is it possible to get some kind of "official" response from HMRC as I am having great difficulty convincing our finance team that we do not need to provide proof of export for goods that never entered the country.

If I process an order in the UK that is drop-shipped from the US to Germany, do I need to prove export to zero-rate the Invoice ? The goods never enter the UK, they are shipped directly from the US to Germany (or any other country outside the UK)