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 guidance 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
  • Specific export situations
  • Conditions for zero-rating—proof of export
  • Conditions for zero-rating—time limits
  • Time of supply for exported goods

Brexit: This Practice Note contains information on subjects impacted by the UK’s withdrawal from the EU. The Taxation (Cross-border Trade) Act 2018, and regulations made under that Act, set up a new customs and VAT regime for the UK, to apply once the UK has left the EU. The operative provisions of the Act do not take effect until the implementation period provided for in the European Union (Withdrawal Agreement) Act 2020 comes to an end. For more information, see News Analyses: Post-Brexit customs regime—the Taxation (Cross-border Trade) Act 2018 and EU Withdrawal Agreement and VAT. For more information on the withdrawal agreement and Brexit, see Practice Note: Brexit—introduction to the Withdrawal Agreement and News Analysis: Brexit Bulletin—key updates, research tips and resources. For more on tax and Brexit, see Practice Note: Brexit—UK tax consequences.

FORTHCOMING CHANGE in relation to a ‘definitive’ VAT system: The European Commission has published a legislative proposal to implement a 'definitive' VAT system. The proposals include taxing goods in the Member State where the transport of the goods ends, and a One Stop Shop for all B2B EU traders to deal with their VAT. The relevance of this proposal in the UK will depend on the UK’s relationship with the EU following Brexit. For more information, see: Tax weekly highlights—31 May 2018—VAT: Commission proposes technical