Non-EU countries including Australia, South Africa, US and Canada, often ask for invoices without VAT – are exports VAT exempt?

Question

Non-EU countries including Australia, South Africa, US and Canada, often ask for invoices without VAT – are exports VAT exempt?

This question was asked during our VAT Fundamentals webinar. You can watch the webinar at http://opentoexport.com/info/webinars/#VAT_fundamentals

Answer

Whilst VAT is a complex subject, and you should seek the advice of your professional advisor, the general rule is that supplies to companies outside of the EU are deemed to be "Out the scope" of UK VAT and VAT is therefore not chargeable. There are separate rules for countries within the EU, which will change at some stage in the future in light of Brexit. Hope this helps.

Answer

Information regarding VAT and the conditions for zero-rating VAT on an export of goods, that is, when the goods leave the European Community can be found in VAT Notice 703: export of goods from the UK

HM Revenue & Customs

Customs International Trade & Excise

www.hmrc.gov.uk/contactus

 

Answer

Information regarding VAT and the conditions for zero-rating VAT on an export of goods, that is, when the goods leave the European Community can be found in VAT Notice 703: export of goods from the UK

HM Revenue & Customs

Customs International Trade & Excise

www.hmrc.gov.uk/contactus

 

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