VATPOSS10100 | Intermediaries involved in the export of goods: Law

UK law

Item 2 of Group 7 of Schedule 8 to the VAT Act 1994 (amended by TCTA 2018), zero rates the supply of services consisting of the making of arrangements for-

(a) the export of any goods;

(b) a supply of services of the description specified in item 1 of this Group; or

(c) any supply of services which is made outside the United Kingdom.

Note: This Group does not include any services of a description specified in Group 2 or Group 5 of Schedule 9.