VAT Notice 703: export of goods from the UK

This notice explains the conditions for zero-rating VAT on an export of goods, that is, when the goods leave the European Community.



This notice cancels and replaces Notice 703 (November 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 28 March 2014
Last updated 9 October 2017 + show all updates
  1. The 'Supplies delivered to the Foreign and Commonwealth Office and Foreign and Commonweath Office Services' section has been updated, to clarify what evidence should be given that a supply has been made.
  2. First published.