International events

VAT treatment

VAT treatment depends on supply conditions, including evidence of export, and whether Temporary Admission (TA) or other reliefs apply.

Zero-rating for exports and import VAT accounting such as postponed VAT accounting may be available subject to conditions. 

It is advisable to review HMRC guidance for exports and imports such as: 

• Check when you can account for import VAT on your VAT Return
• VAT on goods exported from the UK (VAT Notice 703)
• Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland