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HMRC internal manual

VAT Export and Removal of Goods from the UK

Examples of various export scenarios and VAT treatments: Direct exports

A UK VAT registered business supplies goods and arranges to export them to a destination outside the EU on behalf of his customer.

Diagram of direct export

This is a straightforward example of a direct export

  • the UK supplier exports, or arranges the export, of goods to a destination outside the EU
  • there is no connection between the UK supplier and the customer
  • the supply may be zero rated under section 30(6) of VAT Act 1994 provided, the conditions in Notice 703 are met.