- The UK maintains a strict rule (confirmed in H Ripley & Co Ltd v HMRC) requiring suppliers to hold complete proof of export within three months for zero-rating, denying relief even if goods actually left the UK due to documentation flaws.
- Conversely, the ECJ (in C-602/24 W.) adopted a more flexible stance, allowing zero-rating even without full formal documentation if other substantive evidence clearly confirms the goods were exported.
- This divergence means UK exporters face a higher risk of losing zero-rating due to incomplete or delayed paperwork, emphasizing the critical need for meticulous and timely documentation, especially within HMRC’s strict deadlines, to ensure compliance.
Source Meridian
See also
- Ripley Case in the UK
- HMRC’s Strict Evidence Requirements for Zero Rating Exports Upheld in H Ripley Case – VATupdate
- Understanding VAT Zero Rating Challenges: Lessons from the H Ripley & Co Ltd Case – VATupdate
- Navigating UK VAT: Key Considerations and Pitfalls in Exporting Goods – VATupdate
- UK Exporters: Ensure Proper Documentation to Avoid Costly VAT Assessments – VATupdate
- Ensuring Adequate Export Evidence: Key to Zero-Rate VAT Compliance for UK Businesses – VATupdate
- H Ripley & Co Limited Loses Appeal on VAT Zero-Rating Due to Insufficient Export Evidence – VATupdate
- H Ripley & Co Limited Loses Appeal on Insufficient Export Evidence for VAT Zero-Rating – VATupdate
- ECJ Case
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