Exporting to Oman


I have to invoice the project managing team in Spain for a contract to supply goods and services to Oman. The invoice has to be in euros. Do I ad VAT onto the invoice, or is it exempt? The goods and services would be vatable if sold in UK.


Visit simplyvat.com as they be able to help.


Your invoice is to a client in Spain. The treatment of VAT within the EU depends on whether your business is VAT registered, and also whether your client is VAT registered in Spain.

If you are both VAT registered in your respective countries, you should obtain your client’s VAT registration number, and quote it on your sales invoice. You then do not have to charge VAT on your sales price. He will declare the transaction in Spain & pay VAT at the Spanish rate to his authorities. You should then declare the transaction on your VAT return, and on an ESL (EC Sales List).
If your client is not VAT registered, and cannot prove that they are a commercial business, you should charge them UK VAT, and declare it in your VAT return.

If you are not VAT registered, you would not charge VAT anyway.


In order to establish the correct VAT treatment of a supply you need to establish where the supply has taken place. The place of the supply of goods is where the goods are at the time of supply. The correct VAT treatment will be determined by the VAT law in that country. If the goods you are asking about are not brought into the UK then no UK VAT is due.

You would not normally have to prove that the goods have not arrived in the UK but if you are concerned about doing so, you may want to request and retain a copy of the shipping documentation.

Information is available in section 6 of VAT Notice 703 – VAT: “Export of goods from the United Kingdom” All notices can be found on our website at www.hmrc.gov.uk > Quick links – Library, Official Statistics > Publications > Notices, Information Sheets and other reference materials > VAT > All VAT Notices (numerical order) > Yes to open site > Scroll to notice required.

HM Revenue & Customs
Customs International Trade & Excise

Export Action Plan