UK Export Documentation Checklist for VAT Zero-Rating

To secure zero-rating on UK exports, businesses should ensure they hold all evidence within three months of supply. At minimum, HMRC expects the following:

Core Export Evidence

• Commercial invoice with correct customer and goods details

• Evidence of payment or commercial contract

• Transport documentation, depending on shipping method:

  • Bill of lading (sea freight)

  • Airway bill (air freight)

  • CMR consignment note (road freight)

  • Courier/express export confirmation

• Official customs declaration showing goods have left the UK (e.g. MRN + “exported” status on GVMS/CDS)

Supporting Evidence

• Purchase order or sales agreement

• Packing list

• Evidence of receipt of goods by overseas customer (where relevant)

• Export insurance or logistics records

• Email or correspondence confirming delivery arrangements

Internal Controls

• Export documentation check performed before invoicing

• Records retained for six years

• Monthly audit to ensure all exports have evidence on file

• Staff trained on HMRC export evidence rules

• Documented process for gathering courier / freight forwarder proof

Red Flags to Avoid

🚫 No customs export record
🚫 Incomplete transport docs (e.g., no tracking or signed CMR)
🚫 Evidence collected late (over 3 months)
🚫 Mismatched documentation (e.g., wrong buyer name or destination)
🚫 Assuming couriers “will provide docs later”

If in doubt: don’t zero-rate until evidence is secured.