Bank teller: Good morning. May I help you?
Customer: Yes, I'd like to make a withdrawal, please.
Teller: Certainly. Just fill out this form and sign here please.
Customer: OK. Is that all?
Teller: Don't forget your account number.
Customer: Here you are.
Teller: Thank you. That's $100. How would you like that?
Customer: Twenties will be fine.
Teller: Very well. There you are, sir. Have a nice day.
Customer: You, too. Thanks.

- I think "Here you are", "There you go" or "Here you go" are much better than "There you are" in this context, right? Smile

Thanks a lot to moderators!

Original Post
One reference:

There you go

4. Here is what you wanted.
(As might have be said by a food server in a restaurant when placing your food in front of you.)

"There you go, said the waiter.

"Who ordered the fried shrimp? There you go."

R. Spears, American Idioms and Phrasal Verbs,p. 694

"Here you go" is reported to be practically the same:

"Here is what you asked for."
On the other side:

6 There you are

An expression used when giving something to someone; this is what you wanted:

> 'There you are, sir, your shoes, mended as you asked. ...

Dictionary of Idioms - Page 151
by Manser. Martin Staff, Martin H. Manser - Reference - 2006 - 208 pages

To me, they all mean the same.
I've just found this interesting comment by "Nick":

From my BrE perspective, the meaning is pretty well the same (but see below) but "here you go" has an informal and familiar feel that "here you are" doesn't. For example, I wouldn't say "here you go" on passing my driving license to a policeman.

I think there is a slight difference in meaning, in that "here you go" suggests a sort of completeness to the transaction, that "here you are" doesn't. But this is pretty vague and hard to define.

I can't think of circumstances where "here you are" is inappropriate but "here you go" is fine, but there are plenty the other way round.

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