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.