Is VAT payable on foodstuffs purchased in UK for sale outside EU?
Question
We are a new business supplying food produce and products to sub Saharan Africa. The products are sourced in UK then packaged under temperature controlled conditions for onward despatch outside the EU
Answer
Hi Peter,
Thank you for your question – I’m sure you will get some useful answers in the next day or two.
In the meantime, please do check out our guide on VAT for exporters as it could definitely be useful:
https://opentoexport.com/article/vat-guide-for-exporters/
Best wishes,
William
Answer
Hi Peter,
Do you mean :
1. Should you be paying VAT on the items that you are buying as they are being exported?
OR
2. Should you be charging your client VAT as the items are being sold outside the EC?
Regards,
Jamie
HILL SHIPPING
[email protected]
Answer
Information on the zero rating of food can be found in VAT Notice 701/14: food.
A copy of this notice can be viewed by using the following link
https://www.gov.uk/government/publications/vat-notice-70114-food/vat-notice-70114-food
HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus