VAT—exporting goods outside the EU
Produced in partnership with John Fuszard of Sagars Accountants Ltd
VAT—exporting goods outside the EU

The following Tax practice note produced in partnership with John Fuszard of Sagars Accountants Ltd provides comprehensive and up to date legal information covering:

  • VAT—exporting goods outside the EU
  • Direct and indirect exports
  • Direct exports
  • Indirect exports
  • Direct export to a non-EU branch
  • Indirect export to a non-EU branch
  • Goods supplied to a non-EU company that holds a UK VAT number
  • Goods exported to a shared service centre
  • Specific export situations
  • Goods exported after process or incorporation into other goods
  • More...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements come to an end and significant changes begin to take effect across the UK’s legal regime. This document contains guidance on subjects impacted by these changes. Before continuing your research, see Practice Note: What does IP completion day mean for Tax?

Coronavirus (COVID-19): HMRC recognises some intended exports of goods have been delayed because of the coronavirus pandemic. As a result, HMRC will use its discretion to temporarily waive the prescribed time limits for an export being eligible for zero-rating. This will be done on a case by case basis in circumstances where the goods have not left the UK due to the coronavirus crisis. The goods must, however, have either already been exported or will be as soon as is reasonably practicable after the date a customer is notified that HMRC is temporarily waiving the tax. This discretion does not extend to the VAT Retail Export Scheme.

For VAT purposes, an export means a supply of goods to a destination outside the EU. There are two types of exports, direct and indirect. For VAT purposes, a direct export is where the goods are

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