Cross Border VAT sales

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trigger3

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If I have a self employed person who is VAT registered and they supply goods to persons registered for VAT in the UK, what checks are they obliged to carry out in order to qualify for zero rating the supply for VAT? If the customer supplies a VAT number that is valid, is that sufficient to zero rate the supply? The reason I am asking is that the supplier is dealing in a lot of one off sales to customers that are giving him UK VAT numbers and he is afraid in case of misuse of someone elses VAT number.

Once he has checked that the VAT number is valid has he fulfilled his obligations?
 
Thanks. Yes he has used this website. He also personally delivers the goods himself into Northern Ireland. Would the delivery have to be made to that specific address and to that particular person/company? Ultimately is it his responsibility to ensure this and if he doesn't, is he responsible for the VAT in revenues eyes?

He is a bit wary of some customers and whilst he doesn't want to lose the business, if it ultimately means that he would be deemed liable because he hadn't fulfilled his required checks then he would much rather not make these sales than suffer the penalty.
 
I'd need to check the exact requirements, but I'd imagine if he took reasonable steps to validate the information then he should be okay.

But if the information doesn't match then clearly there could be a problem.

As a precaution where the address details don't match perhaps he should seek additional confirmation such as correspondence from HMRC quoting VAT number, name and address.
 
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