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VEXP20200 | Basic principles: Basic conditions for zero-rating exports

From HM Revenue & Customs · VAT Export and Removal of Goods from the UK

A UK business can zero-rate a supply of goods for export from the UK provided

  • the goods are actually exported, 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.