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HMRC internal manual

VAT Export and Removal of Goods from the UK

Basic principles: Basic conditions for zero-rating exports

A UK trader can zero-rate a supply of goods for export from the EC provided

  • the goods are actually exported from the EC, and
  • the relevant conditions set out in the VAT Regulations 1995 and Notice 703 Export of goods from the United Kingdom are met.

In a series of supplies leading to an export, only the final supply in the UK can be zero-rated.

Notice 703 and part VEXP30000 provide more detailed guidance on the conditions for zero- rating exports.