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HMRC internal manual

VAT Export and Removal of Goods from the UK

Introduction: VAT law on exports and removals: Overview


Type of legal provision Legislation
EU Law Council VAT Directive 2006/112/EC is a recast of the EU Sixth VAT Directive and became law on 1 January 2007. The relevant articles relating to exports and removals of goods [with previous 6th Directive equivalents in brackets] are
  • Article 131 [preamble to Articles 15 and 28c(A)]
  • Article 146(1)(a) [Article 15(1)]
  • Article 146(1)(b) [Article 15(2)]
  • Article 148(a) and (b) [Article 15(4)]
  • Article 148(e) [Article 15(7)]    
      UK Primary VAT Act 1994 (VATA 94)
  • section 30(6)
  • section 30(8)    
      UK Secondary VAT Regulations 1995 (SI 1995/2518)
  • regulation 128
  • regulation 129
  • regulation 134    
      Tertiary Conditions set out in Notice 703 Export of goods from the United Kingdom and in Notice 725 The Single Market have the force of law