Proof of Export is imperative to allow the traders commercial invoice to be VAT zero rated. It is not enough for the seller to declare that the goods are for destination outside the UK. Evidence is required. God may only be VAT zero rated for export, where the terms and conditions stipulated in VAT notice 703 are met. Documentary evidence of export is needed to support a claim for VAT zero rating. The UK supplier must ensure that they obtain and keep the official or commercial evidence for all consignments.
