The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
It is important for businesses selling goods to overseas customers to determine whether the goods will be transported to an EU or non-EU country at the time of the sale. See the EU member states – VAT compliance information guidance note for a full list of the relevant EU member states. This guidance note deals with goods that are exported to non-EU countries. Please see the Supplies of goods within the EU guidance note for information on the VAT treatment of transactions within the EU.
Exports are deliveries of goods to non-EU countries and, providing certain conditions are met, the export will be zero-rated for VAT purposes. As a result, no UK VAT will be due on the exported goods.
An 'exporter' can zero rate the physical export of goods to a non-EU country providing the following conditions are satisfied:
The business can sell to a customer located in another EU member state and this will be treated as an export if the
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