VAT on Exports to Non-EU Countries

VAT is a tax on goods used in the EU, so if goods are exported outside the EU, VAT is not charged. You need to use the zero VAT rate for the sale, provided you get and keep evidence of the export, and comply with all other laws.

You must also make sure the goods are exported and get the evidence within three months from the time of sale. The time of sale is the earlier of:

  • the day you send the goods to your customer
  • the day you receive full payment for them

You cannot zero-rate sales if your customer asks for them to be delivered to a UK address.


About Anita Forrest

Anita Forrest is a Chartered Accountant, spreadsheet geek, money nerd and creator of - a website full of templates, guides and resources for UK sole traders. No faff. No confusion. Just simple straightforward advice on business registration, taxes and bookkeeping.