Exports ― specific transactions

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance notes deals with the export issues that relate to specific transactions or industries, and should be read in conjunction with the Exporting goods ― overview, Economic Operator Registration and Identification Scheme (GB EORI) and Exporting goods ― proof of export guidance notes.

For information about the VAT rules in each EU country please refer to the VAT in the EU guidance note.

See also De Voil Indirect Tax Service V4.304.

Chain supplies

If more than two UK businesses are involved in a supply of goods that are subsequently exported, the first supply is likely to be liable to UK VAT. For example:

•
US Co orders some goods from a UK company 1
•
UK company 1 does not have the goods so sources them from another UK company 2
•
UK company 2 delivers the goods directly to US Co on behalf of UK company 1 and issues its invoice to company 1 charging UK VAT
•
UK company 1 issues an invoice to the US Co which can be zero-rated if evidence

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