BB/23/04 VAT—changes to the VAT Retail Export SchemeBusiness Brief, Issue 23. 20 August 2004This Business Brief is aimed primarily at retailers and refund companies selling goods to overseas visitors under a scheme commonly advertised in United Kingdom (UK) shops as “Tax Free Shopping”. Under the scheme overseas visitors to the UK, ie those from outside the European Community (EC), can receive VAT refunds on goods they have personally exported from the EC.The changesFollowing a review of the scheme procedures, changes are being made to counter misuse and fraud. The review was conducted in consultation with operators of the scheme and customs' officers who stamp refund forms at points of
Business Brief, Issue 23. 20 August 2004
This Business Brief is aimed primarily at retailers and refund companies selling goods to overseas visitors under a scheme commonly advertised in United Kingdom (UK) shops as “Tax Free Shopping”. Under the scheme overseas visitors to the UK, ie those from outside the European Community (EC), can receive VAT refunds on goods they have personally exported from the EC.
Following a review of the scheme procedures, changes are being made to counter misuse and fraud. The review was conducted in consultation with operators of the scheme and customs' officers who stamp refund forms at points of
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