My boss has asked me to gain evidence for VAT purposes of the following:
Goods we have shipped to customers in Ireland, Estonia, Norway (for example) that are vatable in the UK (as she recons we are liable for the VAT if we don't have evidence that goods have left the uk)
Is this correct?
And would a delivery note with the customers address and signed them (POD) be enough proof?
There is a list on HMRC website, basically I keep the invoice plus the details of where it is going and any relevant vat numbers, but most importantly I keep the shipping documents to prove it has gone out of the country. We sent a trailer to Australia once and needed their GST number and business registration and shipping documents in order to zero rate the goods.
The only issue I've had so far with Norway was the courier needed the persons Norwegian equivalent of a NI number for some bizarre and odd reason, possibly for the Norwegians to charge vat at their end, but I never looked that far into it.
