What are the rules for charging VAT if exporting to France, Germany and Italy?



do i have to charge vat to customers who placed an order from France, Germany and Italy?


In general if you are VAT registered then yes.

The exception is if the VAT is being paid at the other end.


Graham Bedford
Jenkar Shipping Ltd
[email protected]


Dear Mr Patel,

Thank you for your recent query regarding customers in other EU member states.

You can find guidance on the question of charging VAT to customers in other EU member states in HMRC’s public notice no.725, “The Single Market”. Notice 725 is available online at https://www.gov.uk/government/collections/vat-notices-numerical-order

See in particular para.2.7.

Yours sincerely,

R White

HM Revenue & Customs

Customs, International Trade & Excise

Website: www.hmrc.gov.uk/contactus


Dear Sir

 Information regarding the charging of VAT on supplies to other EU countries can be found in VAT Notice 725: the single market

HM Revenue & Customs

Customs International Trade & Excise


Export Action Plan