2

What's the difference?

I think these two expressions are almost the same as "here it is". Am i wrong?

Almost same meaning? Or a little bit different. How about "there you are vs there you go"?

2

Here it is.

is literal.

Here you go.

and

Here you are.

are both metaphors and not to be taken literally. Such as, "What's up?"

They don't make sense when you think of them literally. They're different in that they use different metaphors to mean the same thing.

Most people are so used to them as idioms they simply don't think of them as meaning anything other then "here it is".

In most usage you'll likely find that, "Here you are" is more formal than, "Here you go" but the meaning is the same.

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