Commentary

V7.258 Export of goods from, and a sale of goods to another country within, the EU

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.258 Export of goods from, and a sale of goods to another country within, the EU

Part V7 Tax planning | Commentary

V7.258 Export of goods from, and a sale of goods to another country within, the EU

To illustrate the different VAT treatment of EU and non-EU sales, consider the following example.

Example 1

Jill buys plant pots in the UK and sells them to a variety of customers throughout the world. In the VAT quarter to September 2020, her sales will include the following transactions and she is keen to understand the VAT implications:

  1.  

    (a)     500 pots will be sold to a business in Russia (outside the EU)

  2.  

    (b)     5 pots will be sold to a private individual in Russia

  3.  

    (c)     500

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