VATRES3000 - Personal exports - retail exports: How the scheme works: Contents
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VATRES3050The standard method
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VATRES3100The direct reclaim system
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VATRES3200Cruise operators
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VATRES3250Administrator charges
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VATRES3300Cash refunds
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VATRES3350Evidence of export
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VATRES3400Evidence to demonstrate the VAT refund
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VATRES3450Accounting for VAT
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VATRES3500Invoicing under the direct reclaim system
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VATRES3550Recovery of input VAT under the direct reclaim system