Beta This part of GOV.UK is being rebuilt – find out what beta means

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 EU provided


  • the goods are actually exported from the EU, 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.