I think most native speakers have an implicit understanding of the difference between 'Here you go' and 'There you go', although the difference in use between these expressions is small. I'm not a native speaker though I also have some understanding of the difference but I'd still like to formalize the (difference in) meaning.
In my understanding 'Here you go' would be used more often when you're actually handing someone a physical object, while 'There you go' is a little more abstract, like someone reaching a conclusion. But it can be used for something further away as well.
However, the expressions can be used interchangeably somewhat. But in what cases would you do that? For example, is there ever a reason to make you choose 'There you go' when handing somebody something?
Bonus points for references to 'Here you are/There you are' and why the linguistically similar 'Here we go/There we go' means something completely different. Perhaps there is a common origin?
Best Answer
As far as I remember, "Here you ARE" corresponds to "There you GO" when passing objects, say, over the table on smb's request.