If you sell, supply or transfer goods out of the UK to someone in another country you may need to charge VAT on them. You can zero rate most supplies exported outside the European Union (EU), or sent to someone who’s registered for VAT in another EU country.
If you sell goods or services to someone in another EU country, who is not VAT-registered, you charge VAT in the normal way.
Sales to another country inside the EU are called ‘dispatches’ or ‘removals’. ‘Exports’ describes sales to a country outside the EU.
Exports, dispatches and supplying goods abroad
VAT on goods exported from the UK
VAT and the single market
Supplying services outside the UK
The ‘place of supply’ is the place where you make a supply and where you may be charged and pay VAT.
With services, deciding the place of supply can be complicated. There are various rules that apply, depending on:
How to work out your place of supply of services
VAT place of supply of services
This message was edited 1 time. Last update was at 02/11/2018 13:08:32