HMRC accepts two kinds of evidence of export for VAT zero-rating. Official evidence is an export declaration that has generated a departure confirmation. Commercial evidence is documents such as certificates of shipment. Either kind must be supported by evidence of supply. According to HMRC’s guidance on VAT on goods exported from the UK, proof of export is to be retained for 6 years and made readily available to any visiting VAT officer.
What counts as evidence of export for VAT zero-rating?
HMRC says you must obtain and retain evidence to prove entitlement to zero rating. Evidence can be official or commercial, and it must be supported by evidence of supply.
According to HMRC, both types of evidence are generally considered equally valid. If your chosen evidence does not have enough detail, you will need to provide the other type.
Checklist: official evidence of export
- An export declaration for the goods submitted to the Customs Declaration Service (or CHIEF/NES until July 2024) that has generated a departure confirmation.
- The Movement Reference Number (MRN) or Declaration Unique Consignment Reference (DUCR) of that declaration, which you will need.
- For goods exported under transit, official evidence can also be a discharged transit movement.
Checklist: commercial evidence of export
- The certificate of shipment contains the full details of the consignment and how it left the UK or EU.
- The certificate of shipment is an original and is authenticated by an official of the issuing company. The exception is a certificate that is computer produced, on a once-only basis, as a by-product of the issuing company’s accounting system.
Evidence of export by transport method
- Air freight (commercial transport documents): you must obtain and retain an authenticated basic master air waybill or house air waybill. It must be endorsed with the flight prefix and number, and the date and place of departure.
- Ports using the Goods Vehicle Movement Service: HMRC says you should retain the Goods Movement Reference of the vehicle for that journey, if available.
- Letter post or airmail (packages up to 2kg): a fully completed certificate of posting form, presented with the goods for export and stamped by the Post Office, will be your evidence of export.
- Courier and fast parcel operators that don’t issue separate certificates of shipment: the invoice for moving small consignments for export, which routinely bears the unique air waybill number for each shipment, represents normal commercial evidence of export.
What doesn’t count as evidence of export
- Vague or contradictory descriptions of goods, quantities or values on your evidence.
- For indirect exports, copies of transport documents alone. HMRC says the evidence must show that the goods you supplied have left the UK.
- For road freight where the overseas customer arranges ex-works collection, the international consignment note alone. HMRC says it is not conclusive evidence that the goods have left the UK.
- A replacement or photocopy that isn’t clearly marked ‘Duplicate evidence of export’. HMRC says it must carry that marking and be authenticated and dated by an official of the issuing company.
HMRC says that if the evidence of export provided is found to be unsatisfactory, VAT zero rating will not be allowed. The supplier of the goods will then be liable to account for the VAT due.
Evidence of supply and the audit trail
HMRC says all of your evidence must provide a clear audit trail of the goods from sale to export.
For evidence of supply, HMRC says you must retain sufficient evidence to prove that a transaction has taken place. However, it will probably not be necessary to retain every item on HMRC’s list.
Time limits and what happens if evidence is missing
HMRC says you must export the goods and get valid evidence of export within the time limits shown in the table in its notice. In all cases the time limits are triggered by the time of supply.
There are two situations where HMRC says you must not zero rate the supply and must account for VAT at the appropriate UK rate. The first is where the goods have not been exported within the time limits. The second is where you have not retained the evidence needed to show the goods were physically exported.
- You must include the amount in box 1 of your VAT Return for the period in which the relevant time limit expires.
- If you later receive acceptable evidence of export, you may zero rate the supply and adjust your VAT account in the period in which that evidence is received.
How long to keep evidence of export, and who is responsible
- Retained for 6 years.
- Made readily available to any visiting VAT officer to prove the zero rating of your exports.
HMRC says the responsibility to make sure its export rules are followed lies with you at all times, even if you employ an agent.
When to get specialist help
This checklist covers the main points of HMRC’s guidance on evidence of export. Some situations need a closer look:
- Working out which time limit applies to your supply. The limits are set out in a table in HMRC’s notice and run from the time of supply.
- Indirect exports, where the evidence must show the goods you supplied have left the UK.
- Goods exported under transit, where a discharged transit movement can be official evidence.
- Arrangements where an agent handles the export, since the responsibility for following the rules stays with you.
For these cases, or if you’re unsure whether your documents are enough, ask a customs broker, your freight forwarder, your accountant or HMRC directly. Other export topics are covered in the UK guides.
Related reading
Sources
Checked against the official sources above on 4 November 2026. Rules and forms change, so confirm the current version on the official page before you act.