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 EC 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 EC
- 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.