1)     Custom document, SAD or IE599 – This is required and any requests for VAT refund will be rejected if not received. The custom document must state the following.

a)     The goods have left the EU

b)     The goods have arrived at the buyer’s country on their invoice.

c)     Our invoice number or accurate description of the assets

d)     Date of removal

e)     Date of arrival

 

2)     Secondary piece of evidence – This is required and any requests for VAT refund will be rejected if not received.

a)     a signed CMR document

b)     a bill of lading

c)     an airfreight invoice

d)     Sea waybills