The "VAT on Exports" document serves as a comprehensive guide for businesses navigating the complexities of VAT regulations related to exporting goods from the UK. VAT, a tax on goods used within the UK, does not apply to goods exported outside Great Britain or Northern Ireland to non-EU destinations. This document outlines the conditions under which businesses can zero-rate their sales, emphasising the importance of acquiring and retaining proper evidence of exportation and adhering to all related conditions.

Key highlights include the requirement to secure export evidence within three months from the sale date, with certain exceptions for goods requiring processing before export and thoroughbred racehorses. The timing of sales, critical for VAT purposes, is determined by the earlier occurrence of either dispatching goods or receiving full payment. Additionally, the document clarifies that zero-rating is not permissible if customers request delivery to a UK address, although indirect exports may still qualify under specific conditions.

Moreover, the document offers valuable links to various resources, including official government guidance on VAT exports and dispatches, tariffs on goods imported into the UK, contact information for HM Revenue & Customs, and tools for verifying goods against rules of origin requirements. It also includes insights into post-Brexit VAT implications on e-commerce and B2C imports, helping businesses stay informed and compliant in the evolving trade landscape.

Document

International - VAT + Useful Links

This document provides crucial information on the VAT regulations for exports from the UK, including guidance on zero-rating sales, obtaining necessary export evidence, and meeting compliance requirements. It also includes helpful links to further resources for understanding tariffs, rules of origin, and post-Brexit VAT changes.

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