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HMRC internal manual

VAT Export and Removal of Goods from the UK

Particular types of export to destinations outside the EU: Exports via the Ministry of Defence (MOD) to British Forces Post Office (BFPO) addresses

Supplies via the BFPO service to British forces personnel based outside the VAT territory of the EU are eligible for zero rating provided that the supplier holds

  • a written order from the member of the forces confirming that they are based outside the EU, or
  • sufficient information confirming that the BFPO number is outside the VAT territory of the EU (the list of numbers is available at the British Forces Post Office), and
  • evidence of delivery to the BFPO depot in the UK.

Note - supplies to service personnel based within the EU may be eligible for zero rating under Article 151 Principal VAT Directive 2006/112/EC (formerly Article 15(10)of the EC Sixth VAT Directive).