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:

http://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
Jamie@hillshipping.com

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

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